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Create my bookLMNP CFE calculator 2026
CFE is due from the first euro of rent unless exempt. Estimation on 2026 schedule based on your revenue and your commune's average rate.
Your activity
Rates vary widely: 22% average in small communes, up to 33% in major cities.
Calculation breakdown
| Revenue bracket | €11,450 — 22,920 |
| Estimated minimum base | 1 448 € |
| Communal rate (28,0 %) | 405 € |
| Additional taxes (CMA, CCI, GEMAPI) (2,0 %) | 29 € |
| Estimated CFE | 434 € |
Annual estimate
payable each year
Payment deadline
December 15
Online payment required on impots.gouv.fr (pro area).
Calculation methodology
CFE (local business tax) replaced the old taxe professionnelle for LMNP landlords. It's due from the first euro of revenue, regardless of profit or loss.
Calc = base × communal rate. In LMNP, the property's rental value is often low so the minimum base voted by the commune within a per-bracket range (article 1647 D CGI) applies. This base is multiplied by the communal rate (22-33% by city) plus 1-3% additional taxes.
Exemptions: first year, revenue < €5,000, furnished room in primary residence, B&Bs (≤ 5 rooms). Classified tourist furnished can also be exempt if the commune votes it — check with town hall.
FAQ — LMNP CFE
CFE in LMNP: am I really concerned?
Yes from the first euro of rent, unless exempt. It's the most overlooked tax by LMNP landlords. No friendly reminder: the Treasury sends a formal notice a few months after December 15 if unpaid.
Why does a landlord pay a "business contribution"?
Because furnished rental is legally a commercial activity (BIC) under French law, not a simple income from real estate. So the landlord is treated as an entrepreneur for CFE purposes.
How do I find my exact communal rate?
On impots.gouv.fr (pro area, or local taxes tab) after your initial 1447-C-SD filing. Otherwise, voted rates are public on your commune's website (administrative account) or collectivites-locales.gouv.fr.
How to declare CFE the first year?
Form 1447-C-SD must be filed within 90 days of activity start to your local SIE (Tax Office for Businesses). On it you state the property address, your SIRET and the rental type.
Multiple properties: one CFE per property?
Yes: one CFE per establishment, so per property (even if you're an EI with a single SIRET). Unless properties are in the same commune — they can be grouped on a single notice with aggregated base.
What if I didn't get a notice?
The CFE notice is accessible on your impots.gouv.fr pro area from early November, never sent by post. If nothing shows up, you probably didn't file the initial 1447-C-SD.
Is CFE deductible?
Yes — under the real regime, CFE is fully deductible from taxable profit, like the property tax. Under micro-BIC, it's included in the standard abatement (not separately deductible).
Classified tourist furnished: exempt?
The CFE exemption for classified tourist furnished is optional — each commune votes it yearly. Most don't. Check with your town hall before assuming.
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