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
Turnover 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

FYI

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)