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CFE : Company Real Estate Contribution

Years : 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015

Producer : Ministry of Finance (DGFiP)

The Company Property Tax (CFE) is one of the components of the Territorial Economic Contribution (CET) tax along with the Company Value Added Tax (CVAE). It is based on the rental value of assets subject to property tax and is due in each town or city where the company has premises and land. The company property tax is due by companies and natural persons who habitually exercise a non-salaried professional activity on January 1st of the tax year, regardless of their legal status, their business activity or their tax regime. Micro-entrepreneurs are therefore concerned by this contribution. In the absence of premises, the CFE is established on a minimum tax base fixed by the local authority or Public Establishment for Intercommunal Co-operation (EPCI) according to the schedule fixed by law according to the amount of turnover (excluding tax) generated. The CFE is increased by an additional tax to finance the Chambers of Commerce and Industry (CCI). The data includes the data used to determine the tax bases (gross bases, exemptions, taxable bases) as well as the taxation itself (rates, contributions, tax credits) by establishment (SIRET number). This concerns the CFE, the various components of the flat-rate tax on network companies (IFER), the additional tax for chamber of commerce and industry expenses, the tax for chambers of trade and craft expenses, the special annual additional tax for the Ile-de-France region (TASARIF), and the additional tax for the management of aquatic environments and flood prevention (TGEMAPI).

Example of data content for CFE : Company Real Estate Contribution