A company (business individual business or CVAE: titleContent when filling out the 2 conditions following:

• The company shall exercise taxable activity at the CFE : the professional and self-employed activity is habitually pursued in France. The private renter of furnished buildings is also liable to the CFE.
• The company achieves more than €500,000 turnover annual tax-free: regardless of its legal status or tax regime.

In addition, all companies with a turnover above €152,500 must make a declaration of value added and of employed personseven if they do not have to pay the EFA in the end.

The CVAE exemptions applicable are modeled on exemptions from CFE. However, since the 1st^er January 2024, no longer can any company benefit from an optional exemption from CVAE, temporary or not, subject to grandfathering. Thus, only companies who already enjoyed a voluntary exemption from CVAE before 1^er January 2024, see that it shall continue to apply under the same conditions and for the remainder of the period.

Any company with a turnover of more than €152,500 must perform the declaration of value added and of employed persons, via the form n°1330-CVAE-SD.

The declaration shall be made by dematerialized means on the online tax account of the company, in principle, before the 2^e working day following 1^er May following the taxation year.

Concretely, the company has until may 3, 2025 to report the EFA paid in 2024.

Of specific time limits shall apply in the following cases:

• Within 60 days of Universal Transmission of Heritage (UTP)
• Within 60 days of cessation of activity during the year
• Within 60 days of the decision to open a collective proceeding (safeguard, remedy or liquidation), unless the opening of the proceeding does not terminate the activity.

Declaration of added value and employees - form n°1330-CVAE-SD

On the other hand, the filing of Declaration No. 1330-CVAE-SD is not necessary for the company who fills all conditions following:

• Have completed the framework reserved for the CVAE in its declaration of results (Tables 2033E, 2035E, 2059E and 2072E) 
• Have a single establishment used for the professional activity
• Do not employ employees working for more than 3 months outside the company
• Do not operate multiple activities requiring different income statements
• Not be a civilian business of means (SCM)
• Do not close several accounting years during the reference period: this is the year in respect of which the tax is assessed or the last accounting year of 12 months closed during the same year where that year does not coincide with calendar year.
• Not merged with another company during the reference period
• If it is a foreign company, it must have a permanent establishment in France 
• Not be subject to the taxation of micro-companies

The amount of the CVAE shall be calculated as follows: Taxable value added x CVAE rate.

Thus, in order to calculate the CVAE, it is necessary to determine 2 items :

• Taxable value added : the basis of calculation obtained with the accounting information
• CVAE rate : percentage which depends on the company's turnover

Taxable value added

The added value It is used as the basis for the calculation of the EAAC and is determined in this way: Revenue to be withheld - Chargeable expenses.

The taxable value added to the CVAE may not exceed a percentage of turnover, it is capped to:

• 80% of turnover for companies whose turnover is less than or equal to €7,600 000.
• 85% of turnover for companies with a turnover of more than €7,600 000.

The value added calculation shall be carried out on a reference period which depends on the accounting year of the company.

Reference period

The reference period for the calculation of the EAAC depends on the closing date of the accounting year :

• When the company closes its financial year on 31 December : the value added of the year in respect of which the tax is due is retained
• In the case of a fiscal period of less than or greater than 12 months ended in the taxation year : the added value produced during this financial year is retained
• In case of company creation during the year : value added generated between the date of creation and December 31 of the taxation year is deducted
• If there is no year-end closure in the taxation year : the added value produced shall be retained over the period from 1^er the day following the end of the previous GAEC calculation period on December 31 of the taxation year.

Products to be retained

The products to be retained include:

• Turnover: sales (products and services), royalties (patents, licenses, trade marks) and capital gains from the disposal of tangible or intangible assets
• Stored production and fixed production
• Operating grants
• Other current management income, excluding profit and loss shares on joint operations
• Transfers of expenses deductible from value added
• Income on amortized claims relating to operating income.

Charges chargeable

The chargeable charges (to be deducted from retained products) include:

• Purchases of goods, raw materials and supplies
• Change in stocks
• Benefits and fees paid
• External services less discounts, rebates and rebates obtained
• Other current management expenses
• Disposal losses of tangible and intangible assets
• Turnover and similar taxes, indirect taxes and internal consumption tax on energy products
• Depreciation allowances for tangible property made available under a management or leasing agreement or a lease agreement for a period of more than 6 months.

CVAE rate

In order to obtain the amount of the CVAE, the taxable value added is multiplied by the CVAE rate.

This rate depends on turnover excluding company tax, it is between 0% and 0.19% for 2025.

To learn more about the evolution of CVAE, you can consult our brief:

Postponement of the abolition of the CVAE and creation of a supplementary contribution

Directorate of Legal and Administrative Information (Dila) - Prime Minister

Pour en savoir plus

The company which has a turnover of less than €2 000 000 has a relief (a reduction) of €125 of the CVAE due under 2025.

In addition, the CVAE is not due where its annual amount is less than or equal to €63.

Additional fee to the CVAE

One additional fee to the CVAE or additional fee for CCI costs is added to the amount of the EFA thus calculated.

It is cashed in for the benefit of CCI France and the regional chambers of commerce and industry.

It is fixed at 13.84% the amount of the EFA.

Some companies are exempt of this tax:

• Craftsmen registered in the national company register and not included on the electoral list of the Chamber of Commerce of their constituency
• Agricultural cooperatives and Sica
• Fishermen and artisanal fishing businesses
• Furnished rentals
• Head of institution and pensioner

In the end, the amount to be paid by the company is calculated as follows: CVAE due + additional fee.

Payment of the CVAE

The company liable for the EEVC must pay it on its own initiative, it does not receive a tax assessment.

Payment terms vary by amount of CVAE paid in the previous year by the company. This amount shall be fixed at €1,500.

Payment of the supplementary contribution to the CVAE

The person liable shall pay the additional contribution definitively in accordance with the conditions laid down in the last subparagraph of Article 1679f by 5 May 2026.

An additional contribution to the CVAE is due from all companies liable to the CVAE for 2025.

This contribution applies to fiscal years ended February 15, 2025.

Its rate is 47.4%. The amount of this contribution is therefore calculated as follows:

Amount of CVAE due for 2025 x 47.4%

It is regulated by a one-off payment equal to 100 % of the amount due by 15 September 2025.

This advance payment shall be calculated on the basis of the CVAE used for the payment of the second CVAE advance payment.

The final settlement of the additional contribution must be made no later than 5 may 2026 on the declaration of liquidation and regularization of CVAE, accompanied by the payment of the corresponding balance.