CFE in Toulouse: the cost of the minimum base

Toulouse has the highest overall CFE rate of the large cities covered here, partly because of two special taxes.

Figures checked by Radif Partners · Editorial policy · How we calculate

scaled to 12 months

Craftsperson (trade chamber)

Estimated CFE for the year

€484

Toulouse, rates and bases set for 2025

Turnover band €10,001 – €32,600€1,179
Base used this year€1,179
Overall CFE rate in Toulouse39.50 %
CFE contribution€466
CCI surcharge (1.12 % of the base)€13
Management fees€5
CFE due in December€484
Step-by-step calculation
  1. Minimum base set in Toulouse for your band: €1,179 (legal range €250 to €1,194).
  2. For this band, Toulouse ranks 515 of 583 communes in the département, cheapest first.

Estimate only, using 2026 Urssaf rates and the 2026 tax scale, not tax advice: only the Urssaf and the tax office set your actual amounts. How we calculate

In Toulouse the overall CFE rate reaches 39.50 %, the highest of the six large cities this site follows. It adds up the intercommunal share, 36.58 %, a special equipment tax of 1.46 %, the Gemapi flood-prevention tax and a supplementary special tax of 1.06 % for the Société du grand projet du Sud-Ouest (SGPSO), as listed in the tax administration’s file. For a micro-entrepreneur without premises, the minimum base is €589 up to €10,000 of turnover, then €1,179, €1,906 and €3,649. From the third year the CFE local business tax therefore runs from €242 to €484 on turnover of €32,600, and €782 up to €100,000. In the Haute-Garonne département, Toulouse ranks 515 out of 583 communes in the second band. Figures from the DGFiP’s 2025 REI file.

The minimum base in Toulouse

The table shows the six bases voted and the resulting CFE at the overall rate (REI 2025 file).

CFE in Toulouse with no premises, year three onwards, rates and bases set for 2025 (rank 1 = cheapest)
Turnover two years earlierMinimum baseAnnual CFERank in the département
up to €10,000€589€242494 / 583
€10,001 – €32,600€1,179€484515 / 583
€32,601 – €100,000€1,906€782487 / 583
€100,001 – €250,000€3,649€1,497545 / 583
€250,001 – €500,000€5,528€2,268545 / 583
over €500,000€7,599€3,118581 / 583

Why the rate is above 40 %

The intercommunal share, 36.58 %, is already high. The special taxes add 2.92 % together: special equipment tax, Gemapi and the SGPSO supplementary tax. The chamber of commerce surcharge and management fees come on top of the total (service-public).

Compare

Bordeaux carries the same supplementary tax; Paris is far cheaper. The calculator below compares the six cities for your turnover. Keep in mind that the CFE is not collected by the Urssaf with your contributions: it is a separate local tax, billed once a year by the tax administration, and the reference turnover is the one from two years earlier.

The CFE in your city

CFE in Paris

€80

Minimum base used€416
Overall rate17.83 %
CCI surcharge and fees€5
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What self-employed people in France ask

What is the supplementary special tax on a Toulouse CFE notice?

A surcharge on the CFE collected for the Société du grand projet du Sud-Ouest, shown in the 2025 REI file. In Toulouse its rate is 1.06 % of the base: on a €1,179 minimum base it comes to about €12 a year. Bordeaux pays it too.

Where is the CFE lower in Haute-Garonne?

Taking the band for turnover of €10,001 to €32,600, the cheapest commune in the département according to the 2025 REI file is Montbrun-Bocage, at around €143 a year, against €484 in Toulouse. Smaller communes in the département often vote lower bases or lower rates.

Does the Toulouse CFE climb steeply above €100,000?

Yes: the base rises to €3,649 in the fourth band, about €1,497 of CFE a year, then €7,599 above €500,000. Those levels mostly concern people selling goods or running a company, since a micro-enterprise selling services must stay under €83,600 of turnover.

See also

Official texts and sources

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