CFE 2025: Amounts, Exemptions and Payment Deadline for the Self-Employed
The Cotisation Foncière des Entreprises (CFE) is one of France's least understood professional taxes. Unlike URSSAF social contributions, it is not proportional to your revenue — it is a fixed local tax that can catch a self-employed worker off guard at year-end if not budgeted for. Here is what you need to know in 2025.
What is CFE?
CFE is a local business tax paid by all enterprises established in France, including micro-entrepreneurs. It is calculated by your municipality based on the notional rental value of professional premises used. Most freelancers working from home have no professional premises to declare — in this case, the tax authority applies a minimum levy set by the municipality.
Do not confuse it with:
- URSSAF social contributions (proportional to revenue, paid monthly or quarterly)
- Income tax (calculated on your profit)
- VAT (collected then remitted)
CFE is a fixed annual charge, due even when revenue is low, unless you qualify for an exemption.
2025 amounts: how much will you pay?
The amount is set by your municipality within a national ceiling. For self-employed workers without business premises, here are the 2025 national ranges by prior-year revenue:
| Prior-year revenue | Minimum CFE base (2025 national ceiling) |
|---|---|
| Under €10,000 | €227 – €2,770 |
| €10,001 – €32,600 | €227 – €3,630 |
| €32,601 – €100,000 | €227 – €5,184 |
| €100,001 – €250,000 | €227 – €6,738 |
| Over €250,000 | €227 – €7,669 |
In practice, a BNC auto-entrepreneur with €60,000 in revenue pays between €400 and €1,200 depending on their municipality. Major cities set higher rates than rural towns.
Exemptions: when do you not pay?
First year of activity
In the year you create your business, you are automatically exempt from CFE. If you registered in 2024, you pay nothing in 2024 — but your first notice arrives in November 2025, calculated on your 2024 revenue.
Prior-year revenue under €5,000
If your reference-year revenue is below €5,000, you are automatically exempt from CFE for the current year. No application needed.
Eligible geographic zones
Certain locations qualify for partial or full exemption:
- ZRR (Rural Revitalisation Zones): 2–5 year exemption by local council decision
- QPV (Priority Urban Neighbourhoods): possible exemption by municipality
- Employment revitalisation basins: specific exemptions available on application
Legally exempt activities
Farmers, authors subject to withholding tax at source, and certain room-renters below legal thresholds are exempt by law.
When and how to pay?
Your CFE notice is available in November on your impots.gouv.fr professional account (section "Avis de cotisations professionnelles"). There is no paper notice — check online each November.
Payment deadline: 15 December.
Payment options:
- Online at impots.gouv.fr
- Direct debit at due date (set up before 30 June)
- Monthly instalments (before 30 June)
If your CFE exceeds €3,000, a 50% instalment is required in June. The vast majority of self-employed workers stay below this threshold.
Is CFE tax-deductible for micro-entrepreneurs?
No. In micro-enterprise, CFE is not deductible from your taxable base. The flat-rate allowance (34% for BNC, 50% for BIC services, 71% for BIC retail) is supposed to cover all professional costs. CFE therefore adds to your effective cost burden with no associated tax benefit.
Under the real accounting regime (SASU or EURL), CFE is deductible as a business expense.
2025 note: The CVAE (value-added business tax) was definitively abolished for fiscal year 2025. This tax applied only to businesses with revenue above €500,000 — the vast majority of freelancers were never subject to it. Its abolition changes nothing for auto-entrepreneurs.
Calculate your net income after social contributions using our micro-enterprise simulator and budget CFE as an additional year-end cost.