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

Verified 17 September 2024 - Directorate for Legal and Administrative Information (Prime Minister)

The company property tax (CFE) is a local tax due by all professionals : businesses and individual entrepreneurs, including micro-entrepreneurs.

The CFE is payable even if the trader does not have any premises and carry on business at home (or at his clients' homes).

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 minimum CFE base and the applicable rate vary 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 can be dwelling place of the trader or to another place pursuant to a commercial domiciliation.

Tableau - Minimum contribution due in 2024 based on turnover in year N-2
Turnover made of N-2	Minimum CFE base due in 2024 (according to municipality)	Minimum CFE base due in 2025 (depending on the municipality)
Enter €5,001 and €10,000	Enter €237 and €565	Enter €243 and €579
Enter €10,001 and €32,600	Enter €237 and €1,130	Enter €243 and €1,158
Enter €32,601 and €100,000	Enter €237 and €2,374	Enter €243 and €2,433
Enter €100,001 and €250,000	Enter €237 and €3,957	Enter €243 and €4,056
Enter €250,001 and €500,000	Enter €237 and €5,652	Enter €243 and €5,793
From €500,001	Enter €237 and €7,349	Enter €243 and €7,533

FYI

The professional is exempt from CFE if its annual turnover is less than or equal to €5,000.

In the year of creation of his company, the professional benefits from a CFC exemptionNo, he doesn't have to pay. He has to send a 1447-C-SD statement (so-called initial declaration) for the purposes of the taxation of the companies on which it depends, before 31 December.

Initial Declaration 1447-C-SD (CFE)