Does a professional practicing at home or with customers have to pay the CFE?

Verified 10 August 2022 - Directorate for Legal and Administrative Information (Prime Minister)

The companies' property levy (CFE) is a local tax payable by all traders : businesses and individual entrepreneurs, including micro-entrepreneurs. The CFE is due even if you do not have any premises and you do business at home (or your customers).

In this case, the amount of the CFE shall be determined based on turnover carried out over a period of 12 months (in year N-2).

In each tranche, the amount of CFE varies according to the municipality in which the company is domiciled. In other words, for the same turnover, 2 companies located in 2 different municipalities will not pay the same amount of CFE.

Please note

the place of domicile may match your dwelling place or at another place under a contract of commercial domiciliation.

Tableau - Minimum contribution due in 2022 based on turnover in year N-2


made of N-2

Minimum CFE due in 2022

(depending on the municipality)

Enter €5,001 and €10,000

Enter €227 and €542

Enter €10,001 and €32,600

Enter €227 and €1,083

Enter €32,601 and €100,000

Enter €227 and €2,276

Enter €100,001 and €250,000

Enter €227 and €3,794

Enter €250,001 and €500,000

Enter €227 and €5,419

From €500,001

Enter €227 and €7,046


You are exempt from CFE if your annual revenue is less than or equal to €5,000.

In the year your company is created, you benefit from a CFC exemptionNo, you don't have to pay. You must send a 1447-C-SD statement (so-called initial declaration) for company taxation before 31 December.

Initial Declaration 1447-C-SD (CFE)

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