Navigation path

Generic Tax Name Business tax (old)
Tax name in the national language Taxe professionnelle
Tax name in English Business tax
Member State FR-France
Tax in force since 1976/01/01
If abolished, date on which the tax ceases to apply 2009/12/31
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 to 1479 and 1647 bis to 1647-E 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



The revenues from the business tax were shared by State, regions, departments, administrative areas, and their public institutions for cooperation between local authorities.

Geographical Scope


The business tax was levied on any person (private or legal) who usually exercises an unsalaried professional activity.

Tax object and basis of assessment

The business tax was levied on:

-The sum of the rental value of the tangible fixed assets used for the business or 6% of the receipts for holders of professional profits employing less than five people;

-This base is reduced for craftsmen employing less than three people, agricultural cooperatives and unions of cooperatives, businesses whose works, at least for a part of his activity, for foreign businesses or businesses registered with the national chamber of inland waterways transport;

-The rental value of certain exceptional facilities (airports, nuclear power stations, antipollution facilities) is subject to a one-third abatement; an abatement of 50% is applied to the rental value of certain antipollution facilities, and local authorities have the power to reduce this abatement to 100%;

-Finally, the general net base was permanently reduced by a 16% abatement;

-There was a minimum tax: The amount was a theoretical assessment of the tax on furnished accommodation to main establishment. This amount could not be inferior to 1.5% of the value added produced during the fiscal year (if turnover is over € 7,600,000). This minimum tax was levied by the state.

Deductions, Allowances, Credits, Exemptions


- Non-profit activities exercised by the state, local authorities, public institutions, low-rent housing organisations and certain private bodies;

- Farmers, craftspeople working alone or with their family;

- Newspaper firms, owners of mining concessions, pedlars, workers cooperative productive societies;

- Private educational establishments;

- Artists and sportmen;

- Mutualist concerns;

- Two-year exemption by decision of the beneficiary local authorities in favour of new businesses, doctors and medical auxiliaries;

- Temporary exemptions in certain spatial planning zones for businesses which create, extend or decentralise industrial research activities or management, design engineering or information technology services;

- Exemptions specific to businesses situated in large complexes and in degraded districts, urban rehabilitation areas urban free zones , competitivity area and for innovating start up.

Rate(s) Structure

Set directly by the beneficiary regional and local authorities subject to the regional and local ceiling rate.

There was a ceiling on each business's contribution of 3.5% of the value added produced during the fiscal year.

Tax due date

The assessment of the business tax was due 15th June. It was preceded by one down-payment 1st April.

Tax collector

Public Finances General Directorate (Direction Générale des Finances Publiques).

Since this General Directorate belongs to the central authority, 8% of the business tax revenues were taken as fee by the central authority.

Special features

The so-called Taxe professionnelle has been replaced by another business tax, the so-called Contribution économique territoriale from January 1st 2010.

Economic function


Environmental taxes

Tax revenue
ESA95 code d29aa+d29ab+d29ae

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 EUR
2011 EUR
2010 EUR
2009 24,744.00 EUR 1.28
2008 23,833.00 EUR 1.19
2007 24,471.00 EUR 1.26
2006 23,147.00 EUR 1.25
2005 22,589.00 EUR 1.27
2004 21,502.00 EUR 1.26
2003 20,262.00 EUR 1.24
2002 19,184.00 EUR 1.20
2001 19,549.00 EUR 1.27
2000 19,546.00 EUR 1.32