14/10/2026
CFE – a reminder for business owners
If you’re self-employed in France, it will soon be time to check your Cotisation Foncière des Entreprises (CFE) for 2026.
CFE is a local business tax which generally applies to companies and individuals who regularly carry out a self-employed professional activity in France. This includes micro-entrepreneurs, although there are a number of exemptions – including businesses with annual turnover or receipts of €5,000 or less, and businesses are also exempt in the year in which they are created.
Your CFE notice is not sent through the post. It is made available electronically in your professional account on the Impôts website, where you can view your avis CFE and arrange payment. If you don't yet have a professional account, it's worth setting one up now rather than waiting until your bill becomes available, as activation can take a little time.
For 2026, the deadline for payment of the CFE balance is 15 December 2026. Payment must be made electronically, unless you already have a monthly payment or automatic payment arrangement in place.
If you’re unsure whether CFE applies to you, need help accessing your professional account, or would like some assistance understanding your avis, please get in touch.