Guide Micro-Entreprise
FR

CFE simulator for auto-entrepreneurs 2026

The CFE is a local tax owed by micro-entrepreneurs. Its amount varies depending on the municipality and your revenue.

Estimated amount of your CFE

The minimum CFE base depends on the number of inhabitants in your municipality

Estimated CFE

349 €

par an

Low minimum base227 €
High minimum base2 268 €
Average municipal tax rate28%
Possible exemptions
1

Exemption for the 1st year of activity

Vous ne payez pas de CFE l'année de création de votre micro-entreprise.

2

Exemption if revenue < €5,000

Si votre CA annuel est inférieur à 5 000 €, vous êtes exonéré de CFE.

3

Zones franches urbaines (ZFU)

Exonération possible pendant 5 ans si votre activité est en zone franche urbaine.

Understanding CFE for auto-entrepreneurs

The Cotisation Foncière des Entreprises (CFE) is a local tax owed by all businesses, including micro-enterprises. Its amount varies significantly by municipality (from €75 to over €1,500) and your revenue.

Good news: you're exempt from CFE in your first year of activity (regardless of revenue), and if your annual revenue is below €5,000, you're permanently exempt. CFE is paid in December each year via your professional account on impots.gouv.fr.

Frequently asked questions