Tax policy directorate – Bureau a

Minimum tax base scale for the business premises contribution on turnover or 
revenue
 
Turnover or revenue 
Minimum tax base (business 
premises contribution for 2015 
payable in 2016) 
Minimum tax base (business 
premises contribution for 2016 
payable in 2017) 
up to €10,000 
between €212 and €505 
between €214 and €510 
between €10,001 and €32,600 
between €212 and €1,009 
between €214 and €1,019 
between €32,601 and €100,000 
between €212 and €2,119 
between €214 and €2,140 
between €100,001 and €250,000 between €212 and €3,532 
between €214 and €3,567 
between €250,001 and €500,000 between €212 and €5,045 
between €214 and €5,095 
from €500,001 
between €212 and €6,559 
between €214 and €6,625 
The business premises contribution yielded €7.83 billion in 2015. 
II – CONTRIBUTION ON BUSINESS VALUE ADDED 
Individuals or legal entities, unincorporated companies and trustees, in respect of their activity governed 
by a trust agreement, carrying on an activity within the scope of application of the business premises 
contribution and whose turnover exceeds €152,500 are liable to the contribution on business value 
added (cotisation sur la valeur ajoutée des enterprises, CVAE).
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However, businesses which are 
automatically and entirely exempt from the business premises contribution are also entirely exempt from 
the contribution on business value added. 
In practical terms, only persons carrying on a regular non-salaried business activity and whose turnover 
is more than €500,000 excluding VAT are liable to the contribution on business value added. 
All businesses with turnover of more than €152,500 must file returns. 
At the company’s request, all exemptions and optional allowances under the business premises 
contribution apply to the contribution on business value added,
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subject to rules on decision-making by 
local authorities and public establishments for intercommunal cooperation. 
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Only the “communal bodies” receive the business premises contribution, unlike the local business tax 
which was paid to all local authorities: “communal bodies”, départements and regions. 
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Companies with turnover of less than €500,000 have total relief from this contribution (see below). 
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In respect of the allowance applicable in overseas départements, in order to calculate the contribution on 
business value added, the value added of establishments entitled to an allowance on their net tax base for the 

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Exemptions and allowances under the contribution on business value added are related to those for the 
business premises contribution and the former are therefore lost when the conditions for exemptions or 
allowances under the business premises contribution are no longer met. 
The amount of the contribution on business value added represents a fraction of the value added 
generated by the business during the reference period. 
In theory, the rate of the contribution on business value added is 1.5% of the value added but 
companies with turnover of less than €50 million may be granted relief, the amount of which varies 
according to the turnover. For practical reasons, the progressive and variable scale is applied directly 
according to the turnover recorded by the business when the instalments and balance are paid. 
Therefore, in all cases, companies pay a contribution on business value added calculated on the basis 
of the effective tax rate. 
Using the following scale, the percentage of value added actually taxed varies according to the amount 
of turnover: