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Generic Tax Name Business tax (current)
Tax name in the national language Contribution économique territoriale & IFER
Tax name in English Business tax
Member State FR-France
Tax in force since 2010/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/03/24
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Articles 1447-0 to 1478, 1519 D to 1519 HA, 1586 ter to 1586 nonies, 1599 quater A to 1599 quater B and 1635-0 quinquies of the General Tax Code (Code général des impôts).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by

New tax, first application during the fiscal year 2010


The tax revenue is shared by state, regions, departments and local authorities (except for the year 2010 : everything is going to the central authority).

Geographical Scope


Companies and self employed

Tax object and basis of assessment

Since January, 1st 2010, the current local business tax (taxe professionnelle) has been replaced by a new "economic territorial contribution" (CET). The tax is no longer based on the annual value of commercial and industrial equipment, but is divided into two sub-taxes. The first one is based on the annual rental value of immovable property (cotisation foncière des entreprises - CFE) and the second one consists of 0.5 % (from a turnover exceeding € 500,000) to 1.5 % (above € 50 million) on the value added of the business (cotisation sur la valeur ajoutée des entreprises - CVAE). A tax allowance depending on the turnover is also applied on the CVAE. The overall tax (CET) cannot exceed 3% of the value added of the business. In addition, 9 specific taxes (impositions forfaitaires sur les entreprises de réseaux) are also applied to companies managing network infrastructure (electricity, railroads...) : specific tariffs are applied on power units or on materials depending on their characteristics. From 2013, these tariffs are upgraded each year to follow the estimated consumer price index.

Deductions, Allowances, Credits, Exemptions

All the local business tax exemptions were kept for the business premises contribution, except optional exemptions applying to infrastructure and movable property and those which have lapsed.

Rate(s) Structure

The business premises contribution is calculated by multiplying the tax base less reductions and allowances by the rate decided upon by the municipalities or their public establishments for inter-municipal cooperation with powers of taxation.

Tax due date

- For the part called "cotisation foncière des entreprises": payment has to be done by December, 15th (or a pre-payment of 50% by june, 15th and the remaining by december, 15th for companies which paid more than € 3.000 for CFE the previous year).

- For the part called "cotisation sur la valeur ajoutée des entreprises": 2 down payments of 50% each are done by June, 15th and September, 15th, and the possible remaining by early May.

- For the "impositions forfaitaires sur les entreprises de réseaux", payment has to be done by December, 15th.

Tax collector

Public finances directorate general (Direction générale des finances publiques)

Special features

Economic function


The tax is designed to collect revenues from both immovable property and total value added, which is composed of labour and capital.

Environmental taxes

Tax revenue
ESA95 code d29af+d29ag+d29ah

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 EUR
2011 EUR
2010 16,510.00 EUR 0.83