This page has been automatically translated. Please refer to the page in French if needed.
Taxation
CVAE: payment of the additional contribution before 15 September 2025
Publié le 02 septembre 2025 - Directorate of Legal and Administrative Information (Prime Minister)
Are you liable for the company Value Added Contribution (CVAE)? In this case, you must pay the additional contribution to the CVAE.
For 2025 only, a supplementary contribution to the CVAE must be paid. It follows the postponement of the end of the CVAE to 2030 and aims to offset the loss of tax revenue due to the continued decline in the CVAE rate in 2025.
How much is the additional contribution to the CVAE?
This contribution amounts to 47.4% of the CVAE due for 2025.
It must be paid no later than September 15, 2025 by a single deposit equal to 100% of its amount. The final liquidation of this contribution will take place by 5 May 2026.
Who is concerned?
The additional contribution must be paid by the companies liable for the 2025 CVAE who closed their financial year after 15 February 2025.