Fees for consular room expenses (individual companies and businesses)

Verified 01 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Companies must pay specific fees intended to finance consular chambers: fees for chambers of commerce and industry (TCCI), fees for chambers of commerce (the so-called "CMA fee"), fees for chambers of agriculture.

The Chamber of Commerce and Industry Fee (CCCT) is payable by the company or business carrying on business on 1er January.

It consists of 2 contributions following:

Management fees are added and amount to 9%of the amount of the additional charge to the CFE: titleContent received for the benefit of CCI: titleContent.

Additional tax on company property assessment (CFE)

It is payable by the debtors of the company property tax (CFE). It has the same tax base as the CFE.

For 2024, the rate of the additional tax to the CFE is set at 1.12%.

Warning  

Companies with an annual turnover below €5,000 are exempt from the minimum contribution of CFE: titleContent and additional company property tax (CFE)

The following companies are exempt :

  • individual companies or businesses exercising exclusively non-commercial activity (e.g. liberal professions)
  • Craftsmen registered in the RNE: titleContent and not registered on the CCI electoral list of their constituency
  • Agricultural cooperatives
  • Rental in furnished tourist who rent part of their personal dwelling

Additional tax on the contribution on the value added of companies (CVAE)

It only concerns companies whose turnover before tax is higher than €500,000.

For 2024, the rate is set at 9.23%.

The fee for chamber of trades fees is due by companies and businesses handicraft listed in the RNE: titleContent as a company in the trades and crafts sector.

Warning  

Businesses or companies with a turnover or revenue of less than or equal to €5,000 shall be exempt from CFE: titleContent and tax for chamber of trades fees.

The amount of the CMA tax depends on the department in which the company is located:

Répondez aux questions successives et les réponses s’afficheront automatiquement

Lower Rhine, Upper Rhine and Moselle

The tax for chamber of trades fees includes only a fixed fee. It is equal to €31.

A management fee is added to this tax and amounts to 5% the amount of the tax.

Other Departments

The CMA tax consists of the following 2 elements:

  • Maximum fixed tax (or duty) of €152. The amount varies according to the regional chambers of crafts.
  • Tax (or duty) additional to the CFE: titleContent of €56 (equivalent to 0.12% the annual ceiling for social security)

Management fees are added and amount to 9%the amount of the tax.

FYI  

Craftsmen working alone or with the help of family labor, who are exempt from the EWC, pay only the fixed duty of the tax.

It is due from the owners or usufructuaries of non-built properties, at 1er January of the taxation year.

It is calculated on the same basis as the real estate tax on unbuilt property (TFPNB), i.e. on the cadastral rental value of the land less 20% of its amount. As soon as land is subject to TFPNB, the tax for the costs of agricultural chambers is also due, even if it has no agricultural or horticultural use or purpose.

The tax is set on the same tax notice as the property tax on unbuilt property.

The rate of this tax varies according to the chambers of agriculture.

FYI  

Owners of land rented or used for sharecropping can be reimbursed directly by their farmers or sharecroppers half of the tax for expenses of room of agriculture.