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CFE payment deadline: December 15

Published on November 28, 2023 by Pierre Belhache - 4 mins reading time
Professional Taxes Real Estate Business Self-employed

If you are a self-employed professional, you have until December 15 to pay the CFE. Which professionals are concerned? How do I pay before the deadline?

What is the CFE?

The CFE is a tax calculated on the rental value of the premises occupied by the business. In the absence of premises, it is based on a minimum tax base set by the local authority according to the amount of sales generated.

The CFE, along with the Cotisation sur la Valeur Ajoutée des Entreprises (CVAE), which will be abolished in 2024, is one of the components of the Contribution Economique Territoriale (CET).

Who pays the business property tax?

This tax is payable by professionals who are habitually self-employed on January 1 of the tax year. It also applies to micro-enterprises.

It is important to note that newly-created businesses are not subject to CFE in the year of their creation, regardless of the opening date of the fiscal year. Certain organizations and individuals are exempt because of their activity. This is the case, for example, for professionals engaged in craft trades, agricultural activities and private educational establishments meeting certain conditions.

Payment possible until December 15, 2023

The CFE is due on December 15 of each year, after deduction of any deposit paid on June 15, and corresponds to 50% of the contribution paid the previous year.

To find out how much you have to pay, go to your professional space on the impots.gouv.fr website.

 

How do you pay for it?

Two payment methods are available:

  • direct debit (monthly or in advance),
  • direct online payment.

You can sign up for direct debit up to May 31 for the deposit, and up to November 30 for the balance, on the tax website or by calling the contact center on 0 809 401 401 (free service + cost of a call). Direct debit will then take place after the payment deadline.

You can sign up for monthly direct debit until June 30 on the tax website or at the contact center. The first debit is made the month following the month in which you sign up. Payment is spread over 10 months, from January to October, with an adjustment in December.

Finally, you can opt for direct payment by clicking on the "Pay" button in your professional space, provided you have previously declared your bank account dedicated to your business. If you have not yet created your professional space, you can do so from the impots.gouv.fr website, by going to the " Professional " section, then clicking on "Create my company" and "Create my secure personal space".