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When is a microentrepreneur subject to the CFE?

Verified 20 novembre 2019 - Legal and Administrative Information Directorate (Prime Minister), Ministry of Finance

A micro-entrepreneur must pay the business property tax (CFE) under the same conditions as any business creator.

The EFC is not due in respect of the year of commencement of activity..

To benefit from the exemption of 1re year of activity, the self-contractor must make an initial declaration before 31 December of the year in which the activity began.

Initial declaration for the property tax of enterprises (CFE) and the flat tax on network enterprises (IFER)

Cerfa n° 14187*10 - Ministry of Finance
Other number : 1447-C-SD

The following persons are permanently exempt from EFC:

  • Agricultural operators
  • Fishermen
  • Artists: painters, sculptors, engravers, cartoonists, photographers, authors, composers, opera and drama artists
  • Sports
  • Artisans
  • Independent Home Sellers (conditional)
  • Owners who rent a furnished part of their home

  FYI : An undertaking shall be exempt from a minimum contribution if its turnover does not exceed €5,000 .. The CFE payable is calculated on the rental value of real estate subject to the property tax used for professional activity in the penultimate year (year N-2).