{"id":12688,"date":"2026-04-25T11:47:54","date_gmt":"2026-04-25T09:47:54","guid":{"rendered":"https:\/\/sedi.pixecom.site\/sedi\/?post_type=services&#038;p=12688"},"modified":"2026-04-26T21:13:25","modified_gmt":"2026-04-26T19:13:25","slug":"impots-tax-tables-2025","status":"publish","type":"services","link":"https:\/\/sedi.pixecom.site\/sedi\/services\/impots-tax-tables-2025\/","title":{"rendered":"MFRFR-MI Impots &#8211; Tax tables 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"12688\" class=\"elementor elementor-12688\" data-elementor-post-type=\"services\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d753cc e-flex e-con-boxed e-con e-parent\" data-id=\"6d753cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a7d8c06 e-con-full e-flex e-con e-child\" data-id=\"a7d8c06\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cff9213 dt-nav-menu_align-left dt-sub-menu_align-left elementor-widget elementor-widget-the7_nav-menu\" data-id=\"cff9213\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;submenu_display&quot;:&quot;always&quot;}\" data-widget_type=\"the7_nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav class=\"dt-nav-menu--main dt-nav-menu__container dt-sub-menu-display-always dt-icon-align- dt-icon-position- dt-sub-icon-position- dt-sub-icon-align-\"><ul class=\"dt-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-12834 first has-children depth-0\"><a href='#' data-level='1' aria-haspopup='true' aria-expanded='false'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">HOW TO 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du travail<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12849 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/le-conge-supplementaire-de-naissance\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Le cong\u00e9s suppl\u00e9mentaire de naissance<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12842 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/contrat-de-travail-le-forfait-jours\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Le forfait \u00ab\u00a0jours\u00a0\u00bb<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12851 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/les-differentes-ruptures-de-contrat\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Les diff\u00e9rentes ruptures de contrat<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12846 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/rupture-conventionnelle-procedures-france\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Rupture conventionnelle<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <\/ul><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-13033 last has-children depth-0\"><a href='#' data-level='1' aria-haspopup='true' aria-expanded='false'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">CASE STUDIES<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><ul class=\"the7-e-sub-nav vertical-sub-nav\"  role=\"group\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13034 first depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/questions-autour-de-la-tva\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Questions autour de la TVA<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13040 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/creer-une-entreprise-en-france' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Cr\u00e9er une entreprise en France<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13046 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/issues-sociales-et-embauches\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Issues sociales et embauches<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <\/ul><\/li> <\/ul><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ad3ed4 e-con-full e-flex e-con e-child\" data-id=\"6ad3ed4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66e3bcb elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"66e3bcb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"http:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/04\/MI-Impots-Tax-tables-2025-SEDI-GROUP-1.pdf\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"T\u00e9l\u00e9charger la fiche\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-file-pdf\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M369.9 97.9L286 14C277 5 264.8-.1 252.1-.1H48C21.5 0 0 21.5 0 48v416c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48V131.9c0-12.7-5.1-25-14.1-34zM332.1 128H256V51.9l76.1 76.1zM48 464V48h160v104c0 13.3 10.7 24 24 24h104v288H48zm250.2-143.7c-12.2-12-47-8.7-64.4-6.5-17.2-10.5-28.7-25-36.8-46.3 3.9-16.1 10.1-40.6 5.4-56-4.2-26.2-37.8-23.6-42.6-5.9-4.4 16.1-.4 38.5 7 67.1-10 23.9-24.9 56-35.4 74.4-20 10.3-47 26.2-51 46.2-3.3 15.8 26 55.2 76.1-31.2 22.4-7.4 46.8-16.5 68.4-20.1 18.9 10.2 41 17 55.8 17 25.5 0 28-28.2 17.5-38.7zm-198.1 77.8c5.1-13.7 24.5-29.5 30.4-35-19 30.3-30.4 35.7-30.4 35zm81.6-190.6c7.4 0 6.7 32.1 1.8 40.8-4.4-13.9-4.3-40.8-1.8-40.8zm-24.4 136.6c9.7-16.9 18-37 24.7-54.7 8.3 15.1 18.9 27.2 30.1 35.5-20.8 4.3-38.9 13.1-54.8 19.2zm131.6-5s-5 6-37.3-7.8c35.1-2.6 40.9 5.4 37.3 7.8z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"http:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/04\/MI-Impots-Tax-tables-2025-SEDI-GROUP-1.pdf\" >\n\t\t\t\t\t\t\tT\u00e9l\u00e9charger la fiche\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d076a5 elementor-widget elementor-widget-text-editor\" data-id=\"2d076a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h1 class=\"p1\">IMP\u00d4TS \/ TAX TABLES<\/h1><h2 class=\"p1\">IMPOT SUR LES SOCIETES (profits) \/CORPORATION TAX (on profit)<\/h2><p class=\"p3\">Soci\u00e9t\u00e9s dont le chiffre d&rsquo;affaires est inf\u00e9rieur \u00e0 10 M\u20ac Companies with turnover of less than 10 M\u20ac<\/p><p class=\"p4\">Reduced rate if shareholding 75 % min owned by individuals<\/p><table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"5426\" data-end=\"5573\"><thead data-start=\"5426\" data-end=\"5459\"><tr data-start=\"5426\" data-end=\"5459\"><th class=\"\" data-start=\"5426\" data-end=\"5437\" data-col-size=\"sm\">Profits<\/th><th class=\"\" data-start=\"5437\" data-end=\"5444\" data-col-size=\"sm\">Taxe Year 2025<\/th><th class=\"\" data-start=\"5444\" data-end=\"5451\" data-col-size=\"sm\">Taxe Year 2024<\/th><th class=\"\" data-start=\"5451\" data-end=\"5459\" data-col-size=\"sm\">Taxe Year 2023<\/th><\/tr><\/thead><tbody data-start=\"5494\" data-end=\"5573\"><tr data-start=\"5494\" data-end=\"5536\"><td data-start=\"5494\" data-end=\"5517\" data-col-size=\"sm\">From 0 \u20ac to 42 500 \u20ac<\/td><td data-col-size=\"sm\" data-start=\"5517\" data-end=\"5523\">15%<\/td><td data-col-size=\"sm\" data-start=\"5523\" data-end=\"5529\">15%<\/td><td data-col-size=\"sm\" data-start=\"5529\" data-end=\"5536\">15%<\/td><\/tr><tr data-start=\"5537\" data-end=\"5573\"><td data-start=\"5537\" data-end=\"5554\" data-col-size=\"sm\">Above 42 500 \u20ac<\/td><td data-col-size=\"sm\" data-start=\"5554\" data-end=\"5560\">25%<\/td><td data-col-size=\"sm\" data-start=\"5560\" data-end=\"5566\">25%<\/td><td data-col-size=\"sm\" data-start=\"5566\" data-end=\"5573\">25%<\/td><\/tr><\/tbody><\/table><h2 data-section-id=\"qe7nxf\" data-start=\"302\" data-end=\"359\"><span role=\"text\"><strong data-start=\"305\" data-end=\"359\">TAXE SUR LA VALEUR AJOUTEE (TVA) \/ VALUE ADDED TAX<\/strong><\/span><\/h2><h3 data-section-id=\"o459cq\" data-start=\"5082\" data-end=\"5102\"><span role=\"text\"><strong data-start=\"5085\" data-end=\"5102\">TAUX TVA 2024<\/strong><\/span><\/h3><ul data-start=\"5104\" data-end=\"5181\"><li data-section-id=\"oy6w0m\" data-start=\"5104\" data-end=\"5125\">Standard rate 20%<\/li><li data-section-id=\"1cyiatb\" data-start=\"5126\" data-end=\"5151\">Intermediate rate 10%<\/li><li data-section-id=\"1tvlhog\" data-start=\"5152\" data-end=\"5181\">Reduced rate 5.5% &#8211; 2.1 %<\/li><\/ul><p data-start=\"361\" data-end=\"471\">Returns to be filed quaterly or monthly or yearly<br data-start=\"410\" data-end=\"413\" \/>Please check VAT scheme applicable: debit or cash basis.<\/p><p data-start=\"473\" data-end=\"556\"><a class=\"decorated-link\" href=\"http:\/\/www.impots.gouv.fr\" target=\"_new\" rel=\"noopener\" data-start=\"473\" data-end=\"491\">www.impots.gouv.fr<\/a><br data-start=\"491\" data-end=\"494\" \/>VAT registration number : FR XX + Company number (9 figures)<\/p><h2 data-section-id=\"1rkmzs9\" data-start=\"806\" data-end=\"855\"><span role=\"text\"><strong data-start=\"809\" data-end=\"855\">MPOT SUR LE REVENU 2025 \/ INCOME TAX 2025<\/strong><\/span><\/h2><p data-start=\"857\" data-end=\"1007\">The method of calculation includes the number of individuals in the family (Quotien Familial) and may diminish rates greatly. Tax credits may apply.<\/p><table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"5515\" data-end=\"5739\"><thead data-start=\"5515\" data-end=\"5544\"><tr data-start=\"5515\" data-end=\"5544\"><th class=\"\" data-start=\"5515\" data-end=\"5536\" data-col-size=\"sm\">Revenus imposables<\/th><th class=\"\" data-start=\"5536\" data-end=\"5544\" data-col-size=\"sm\">Taux<\/th><\/tr><\/thead><tbody data-start=\"5575\" data-end=\"5739\"><tr data-start=\"5575\" data-end=\"5604\"><td data-start=\"5575\" data-end=\"5598\" data-col-size=\"sm\">From 0 \u20ac to 11 497 \u20ac<\/td><td data-col-size=\"sm\" data-start=\"5598\" data-end=\"5604\">0%<\/td><\/tr><tr data-start=\"5605\" data-end=\"5640\"><td data-start=\"5605\" data-end=\"5633\" data-col-size=\"sm\">From 11 498 \u20ac to 29 315 \u20ac<\/td><td data-col-size=\"sm\" data-start=\"5633\" data-end=\"5640\">11%<\/td><\/tr><tr data-start=\"5641\" data-end=\"5676\"><td data-start=\"5641\" data-end=\"5669\" data-col-size=\"sm\">From 29 316 \u20ac to 83 823 \u20ac<\/td><td data-col-size=\"sm\" data-start=\"5669\" data-end=\"5676\">30%<\/td><\/tr><tr data-start=\"5677\" data-end=\"5713\"><td data-start=\"5677\" data-end=\"5706\" data-col-size=\"sm\">From 83 284 \u20ac to 180 294 \u20ac<\/td><td data-col-size=\"sm\" data-start=\"5706\" data-end=\"5713\">41%<\/td><\/tr><tr data-start=\"5714\" data-end=\"5739\"><td data-start=\"5714\" data-end=\"5732\" data-col-size=\"sm\">Above 177 107 \u20ac<\/td><td data-col-size=\"sm\" data-start=\"5732\" data-end=\"5739\">45%<\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p><h2 class=\"p1\">COMPTES COURANT D\u2019ASSOCIES \/ SHAREHOLDERS CURRENT ACCOUNT<\/h2><p class=\"p1\">Interest rates deductible : 5.75<span class=\"s1\">% <\/span>(for Accounting year closed 31\/12\/2024<\/p><h2 class=\"p1\">IMPOT SUR LE REVENU NON RESIDENTS \/ INCOME TAX NON RESIDENTS<\/h2><p class=\"p3\">To be deducted directly on payslip for income earned in 2025<\/p><div><table><tbody><tr data-start=\"1800\" data-end=\"1824\"><td data-start=\"1800\" data-end=\"1818\" data-col-size=\"sm\">TI &lt; 17 122 \u20ac *<\/td><td data-col-size=\"sm\" data-start=\"1818\" data-end=\"1824\">0%<\/td><\/tr><\/tbody><\/table><\/div><div><table><tbody><tr data-start=\"1825\" data-end=\"1860\"><td data-start=\"1825\" data-end=\"1853\" data-col-size=\"sm\">17 122 \u20ac* &lt; TI &lt; 49 667\u20ac*<\/td><td data-col-size=\"sm\" data-start=\"1853\" data-end=\"1860\">12%<\/td><\/tr><\/tbody><\/table><\/div><div><table><tbody><tr data-start=\"1861\" data-end=\"1885\"><td data-start=\"1861\" data-end=\"1877\" data-col-size=\"sm\">TI &gt; 49 667\u20ac*<\/td><td data-col-size=\"sm\" data-start=\"1877\" data-end=\"1885\">20 %<\/td><\/tr><\/tbody><\/table><p class=\"p1\">Only applicable for taxable income earned in France. Please refer to bilateral tax agreements for more details.<\/p><h2 class=\"p1\">Taxe d\u2019apprentissage TA\/ Formation Professionnelle FPC<\/h2><h3 class=\"p2\">Apprenticeship tax TA \/ Training Tax FPC<\/h3><h3 class=\"p1\">ADESATT ( CCN SYNTEC)<\/h3><p class=\"p3\">TA &amp; FPC Taxes are payable monthly to URSSAF and are directly calculated by the payroll software. The basis of calculation of those taxes are the basic salary BS paid to employees.<\/p><p class=\"p3\">TA Tax : BS * 0.59%+0.09% FPC Tax : BS*0.55% <span class=\"s1\">( up to 10 ees)<\/span><\/p><p class=\"p3\">ADESATT Tax : BS*0.02%<\/p><p class=\"p3\">Bas-Rhin, Haut-Rhin et Moselle Regions \/ Special rates !<\/p><p class=\"p4\">Collective Bargaining Agreements (CCN) have to be checked<\/p><h2 data-section-id=\"1mbkr2z\" data-start=\"4009\" data-end=\"4079\"><span role=\"text\"><strong data-start=\"4012\" data-end=\"4079\">TAXE VEHICULES SOCIETES (ex TVS) 2025 \/ TAX ON COMPANY CAR 2025<\/strong><\/span><\/h2><p data-start=\"4081\" data-end=\"4233\">This tax is now splitted in two different contributions. To be declared through the 4th quarter VAT Return &amp; payable in January of the following year.<\/p><h3 data-section-id=\"16pd4vq\" data-start=\"4235\" data-end=\"4270\">1\/ Taxe sur les \u00e9missions CO2<\/h3><p data-start=\"4271\" data-end=\"4312\">A tariff based on the CO2 emission rate<\/p><p data-start=\"4314\" data-end=\"4513\">Si le v\u00e9hicule \u00e0 \u00e9t\u00e9 immatricul\u00e9 pour la premi\u00e8re fois en France \u00e0 partir de mars 2020, il rel\u00e8ve du nouveau dispositif d\u2019immatriculation (WLTP). Le calcul se fait en fonction des \u00e9missions de CO2.<\/p><p data-start=\"4515\" data-end=\"4768\">\u21d2 Si le v\u00e9hicule est poss\u00e9d\u00e9 ou utilis\u00e9 par une soci\u00e9t\u00e9 depuis Janvier 2006 et dont la premi\u00e8re mise en circulation a eu lieu apr\u00e8s le 1er juin 2004 (jour compris) alors il rel\u00e8ve du dispositif NEDC. Le calcul se fait en fonction des \u00e9missions de CO2.<\/p><p data-start=\"4770\" data-end=\"4845\">\u21d2 Pour les autres, le calcul se fait en fonction de la puissance fiscale.<\/p><h3 data-section-id=\"bng6pu\" data-start=\"4847\" data-end=\"4898\">2\/ Taxe annuelle sur l\u2019anciennet\u00e9 du vehicule<\/h3><p data-start=\"4899\" data-end=\"4932\">Tax based on the age of the car<\/p><p data-start=\"4934\" data-end=\"4992\">Hybrids cars are now taxed like thermal cars (from 2025)<\/p><p data-start=\"4994\" data-end=\"5037\">Only electric cars can avoid those taxes.<\/p><p data-start=\"5039\" data-end=\"5075\">Please contact us for more details<\/p><h2 data-section-id=\"1j7djr8\" data-start=\"2007\" data-end=\"2090\"><span role=\"text\"><strong data-start=\"2010\" data-end=\"2090\">CFE \u2013 COTISATION FONCIERE DES ENTREPRISES \/ COMPANY REAL ESTATE CONTRIBUTION<\/strong><\/span><\/h2><p data-start=\"2092\" data-end=\"2352\">La CFE est une taxe locale bas\u00e9e sur la valeur locative des biens propres, lou\u00e9s ou m\u00eame domicili\u00e9s. Le paiement est d\u00fb avant le 15 D\u00e9cembre de chaque ann\u00e9e une fois l\u2019avis d&rsquo;imp\u00f4t re\u00e7u indiquant le montant d\u00fb.<br data-start=\"2302\" data-end=\"2305\" \/>Le montant peut varier d&rsquo;une ville \u00e0 l&rsquo;autre.<\/p><p data-start=\"2354\" data-end=\"2469\">=&gt; en 2025 Pour un CA jusqu\u2019\u00e0 10 000\u20ac, la base minimale est comprise entre 243\u20ac et 579\u20ac. Premi\u00e8re ann\u00e9e exon\u00e9r\u00e9e.<\/p><p data-start=\"2471\" data-end=\"2703\">The CFE is a local tax based on the value of the property owned, rented or even domiciliation. The Tax payment is due by the 15th of December once Tax notice received including amount due. Amount may vary from one Town to another.<\/p><p data-start=\"2705\" data-end=\"2826\">=&gt; In 2025 for a turnover up to 10 000\u20ac, the minimum base is between 243\u20ac and 579\u20ac. Full exemption during the 1st year.<\/p><h2 data-section-id=\"1muwq24\" data-start=\"2833\" data-end=\"2930\"><span role=\"text\"><strong data-start=\"2836\" data-end=\"2930\">CVAE \u2013 COTISATION SUR LA VALEUR AJOUTEE DES ENTREPRISES \/ COMPANY VALUE ADDED CONTRIBUTION<\/strong><\/span><\/h2><p data-start=\"2932\" data-end=\"3269\">La CVAE est due par les enterprises qui r\u00e9alisent plus de 500 000\u20ac de CA HT. Cependant, toutes les entreprises dont le chiffre d&rsquo;affaires est sup\u00e9rieur \u00e0 152 500\u20ac doivent effectuer la d\u00e9claration de valeur ajout\u00e9e et des effectifs salari\u00e9s qui sert \u00e0 en d\u00e9terminer la base d&rsquo;imposition, m\u00eame si elles ne sont pas redevables de la CVAE.<\/p><p data-start=\"3271\" data-end=\"3349\">Le montant de la CVAE est calcul\u00e9 en fonction de la valeur ajout\u00e9e produite.<\/p><p data-start=\"3351\" data-end=\"3486\">La declaration doit \u00eatre faite avant le 3 mai de l&rsquo;ann\u00e9e en cours et le paiement est divis\u00e9 en 2 \u00e9ch\u00e9ances : 15 Juin et 15 Septembre.<\/p><p data-start=\"3488\" data-end=\"3526\">Minimum rate 0.063 %<br data-start=\"3508\" data-end=\"3511\" \/>Maximum 0.19%<\/p><p data-start=\"3528\" data-end=\"3789\">CVAE is due only by companies having a turnover &gt; 500 000\u20ac (exl.Taxes). However, all enterprises with a turnover of more than 152 500\u20ac must report the value added and the number of employees to determine the tax base, even if they are not liable for the CVAE.<\/p><p data-start=\"3791\" data-end=\"3854\">The CVAE is calculated according to the added value produced.<\/p><p data-start=\"3856\" data-end=\"4002\">The return has to be filed by the 3rd of May of the current year and payment is divided into two instalments 15th of June and 15th of September.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Starting your business with us is easy! Lorem ipsum dolor sit amet, consectetur adipiscing elit. 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