Source date: 2025-02-17
Abolition of the CVAE in 2030 Published on February 18, 2025 - Updated on March 30, 2026 - Entreprendre Service Public / Directorate of Legal and Administrative Information (Prime Minister)
To support public finances, the finance law for 2025 has postponed the abolition of the corporate value-added contribution (CVAE) to 2030.
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Postponement of the end of the CVAE and new rates
Initially scheduled for 2027, the end of the CVAE is now set for 2030.
Here are the effective tax rates until its abolition:
Table - CVAE tax rates based on turnover from 2025 to 2029 Turnover excluding tax
Effective tax rate 2025
Effective tax rate 2026 and 2027
Effective tax rate 2028
Effective tax rate 2029
Between €500,000 and €3 million
0.063 % x (turnover - €500,000) / €2.5 million
0.094 % x (turnover - €500,000) / €2.5 million
0.063 % x (turnover - €500,000) / €2.5 million
0.031 % x (turnover - €500,000) / €2.5 million
Between €3 million and €10 million
0.063 % + 0.113 % x (turnover - €3 million) / €7 million
0.094 % + 0.169 % x (turnover - €3 million) / €7 million
0.063 % + 0.113 % x (turnover - €3 million) / €7 million
0.031 % + 0.056 % x (turnover - €3 million) / €7 million
Between €10 million and €50 million
0.175 % + 0.013 % x (turnover - €10 million) / €40 million
0.263 % + 0.019 % x (turnover - €10 million) / €40 million
0.175 % + 0.013 % x (turnover - €10 million) / €40 million
0.087 % + 0.006 % x (turnover - €10 million) / €40 million
More than €50 million
Adjustment of the CET ceiling
The postponement of the abolition of the CVAE directly affects the ceiling of the territorial economic contribution (CET) and the amount of the additional tax on the CVAE:
Table - CET ceiling from 2025 to 2030 Year
1.25 % (the ceiling will only apply to the CFE)
Table - Additional tax on the CVAE from 2025 to 2029 Year
Additional tax on the CVAE
Legal texts and references
See also
Source: Service-Public professionals
