CVAE Calculator 2026

Calculate Corporation Value Added Tax (CVAE) for 2026. Applies to businesses with turnover > €500,000. Progressive rate 0% → 0.75%. CVAE will be abolished in 2027.

Tax Data

Annual Revenue. Exemption if revenue ≤ €500,000
Value added capped at 85% of revenue (< $7.6M) or 80% (> $7.6M)

CVAE Calculation

Revenue5 000 000 EUR
Added Tax Value2 000 000 EUR
Added Value Ceiling (Base Calculation)2 000 000 EUR
Progressive CVAE Quota19.643%
Minimum contribution before CVAE392 857,14 EUR
Final CVAE392 857,14 EUR
Additional Value Added Tax (CCI 6.92%)27 185,71 EUR
Total CVAE + TVAEC420 042,86 EUR

Come utilizzare Calcolatore CVAE 2026

Insert Invoice

Revenue is the basis for determining progressive CVAE rates. Under €500,000: total exemption. The maximum rate (0.75%) is reached above €50 million.

Add value

Value added is the basis of calculation for tax. It's capped at 80% of revenue (for revenues > €7.6M) or 85% of revenue (for revenues < €7.6M). Includes production, services, and excludes intermediate consumption.

Read your CVAE due

Value Added Tax (VAT) = Planned Value Added Tax rate x Percentage. Minimum contribution of €63 if calculated amount is below threshold. VAT (6.92%) added for CCI/CMA.

Suggerimenti

  • With the abolition of CVAE in 2027, check if your sector is subject to other substitute local taxes (CFE, TASCOM).
  • VAT ceiling limit: CVAE and CFE cannot exceed 2% of turnover. Exceeding this can result in a deduction request.
  • Companies within a group can calculate CVAE on consolidated basis (group value added) if they choose.
  • Value Added Tax (VAT) is mandatory but deducted from the Corporate Tax Rate. It's not a separate supplementary VAT.

Domande frequenti

Does CVAE still exist in 2026?

Yes, but with reduced rates. The 2024 Finance Law halved the rates in 2024, and CVAE will be fully abolished in 2027. In 2026, rates are still half of their 2023 level.

Who is subject to CVAE?

All businesses (physical and legal persons) exercising non-salaried professional activity in France with turnover >= €500,001. Excluded: non-profit associations, micro-enterprises below threshold, agriculture in certain cases.

What is the fiscal added value?

It is not the simple accounting added value. The fiscal added value = produit de l'exercice (revenue for the year) - charges déductibles (deductible costs). It includes adjustments for capital gains, rents, and royalties (redevances). It must be calculated carefully following the Cerfa form no. 1329-DEF instructions.

How do I declare CVAE?

CVAE is declared using the tax return package (formulaire 1330-CVAE), by the second working day after 1 May of the following year. Two instalments (50% each) are due in June and September of the current year.