Other taxes and duties

Businesses that own or have usufruct rights to buildings on January 1 of the tax year.

The tax base is the administrative rental value, minus a 50% reduction.

The rate is set by local authorities. Exemptions may apply temporarily (for new constructions, for two years) or permanently (for agricultural buildings, rural areas and innovative new companies).

Any new construction, reconstruction or modification of the volume/surface area or use of premises must be declared to the relevant tax office within 90 days of completion. The form to be completed varies depending on the type of property.

The property is considered complete as soon as it can be used, even if some finishing touches need to be completed.

The notice is only available online through the firm’s tax account, and payment must be made before midnight on October15 (or the next business day).

This tax is payable by owners or usufructuaries of undeveloped land as of January 1 (farmland, quarries, ponds, greenhouses, etc.).

The tax base is equal to 80% of the administrative rental value of the taxable property.

An additional tax is levied for the benefit of the Chambers of Agriculture.

The rates are set by local authorities. Exemptions or reductions may apply depending on the agricultural nature of the land, its location, or certain specific situations (disasters, young farmers).

Any modification (area, use, reclassification) must be declared to the land registry office within 90 days of the completion of the work.

Payment is made online before October 15.

This applies to all businesses carrying out a self-employed professional activity on January 1, regardless of their legal status, activity or tax regime.

The tax base is calculated based on the rental value of the premises used two years previously or on a minimum basis, depending on revenues.

An additional tax funds the Chambers of Commerce and Industry and the Chambers of Trade and Craft Industries.

The rate depends on the municipality where the main establishment is located.

An initial business property tax declaration must be filed before January 1 of the year following the firm’s creation. There is no annual declaration thereafter, except in the case of an exemption request or if a change (in the premises’ surface area, for example) is likely to modify the amount of the tax. The change must be declared before the second business day following May 1. The business property tax is not due in the first year following the firm’s creation.

Payment is made online in two installments or by monthly amounts.

The business value-added contribution (CVAE) applies to companies that pay the business property tax and have revenues exceeding €500,000.

The tax is calculated on the value added produced. The rate is progressive and capped at 0.28% for revenues exceeding €50 million.

Any business with revenues exceeding €152,500 must file an electronic declaration of value added and the number of employees. The tax is not due in the year the firm is created, except in the case of a business takeover.

The tax is paid at the beginning of the year in two installments.

Note: The business value-added contribution is set to be abolished by 2030.

• Standard rate: 20%
• Intermediate rate: 10%
• Reduced rate: 5%
• Special rate: 1%

Special rates apply to overseas territories and Corsica.

Online sales within the European Union (EU) are subject to VAT in the destination country once revenues reach €10,000.

Certain transactions may be exempt depending on:

• Revenues (the “basic exemption” below certain thresholds).
• The sector of activity.
• The location (exports outside the EU, intra-community deliveries).

VAT declaration and payment depend on the tax regime:

• Basic exemption: No VAT charged, no tax return to file.
• Simplified regime: Two advance payments and one annual return.
• Standard regime: Monthly or quarterly returns.

Payment must be made electronically, via your business account or a partner.