Source date: 2026-08-19
CVAE: Payment of the second installment by September 15, 2026 Published on August 20, 2026 - Entreprendre Service Public / Direction de l'information légale et administrative (Prime Minister's Office)
Must you make a CVAE payment? Two installments are scheduled: the first was due by June 15, 2026 at the latest and the second installment by September 15, 2026 at the latest.
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The second CVAE installment: titleContent due for 2026 must be paid by September 15, 2026.
The 2026 Finance Act maintains the gradual elimination of the CVAE until 2030.
What is the CVAE amount?
The second installment amounts to 50% of the net CVAE due for 2026. It must be paid by September 15, 2026 at the latest.
The first installment, also equal to 50% of the net CVAE due for 2026, was due by June 15, 2026 at the latest.
Payment must be made by online payment using form No. 1329-AC-SD. To complete this process, the company must log in to its professional account on the impots.gouv.fr website. In the "Professionals" section, the subscriber account allows both declaring the CVAE via the "Declare > CVAE" service and making payment via the "Pay > CVAE" service.
The final settlement of the CVAE due for 2026 will take place next year, by the 2nd business day following May 1st.
Who is subject to CVAE payment?
CVAE must be paid by companies that engage in an activity subject to the Business Property Contribution (CFE) and generate revenue of at least €500,000 excluding taxes.
Companies with a 2025 CVAE of €1,500 or less are not required to pay installments and must settle their CVAE in a single payment upon final settlement.
Laws and references
See also
CVAE:
Business Value Added Contribution
Source: Professional Service-Public