{"id":8166,"date":"2025-02-24T14:56:59","date_gmt":"2025-02-24T12:56:59","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/?p=8166"},"modified":"2025-07-18T10:07:44","modified_gmt":"2025-07-18T08:07:44","slug":"cvae","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/cvae\/","title":{"rendered":"Qu'est-ce que la cotisation sur la valeur ajout\u00e9e des entreprises - CVAE ?"},"content":{"rendered":"\n<h2 class=\"has-normal-font-size wp-block-heading\">La CVAE ou Cotisation sur la Valeur Ajout\u00e9e des Entreprises est un imp\u00f4t local qui fait partie de la Contribution Economique Territoriale (CET) au m\u00eame titre que la Cotisation Fonci\u00e8re des Entreprises (CFE). Quelle entreprise en est redevable ? Comment se calcule cet imp\u00f4t ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Qu'est-ce que la CVAE ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La&nbsp;<strong>cotisation sur la valeur ajout\u00e9e des entreprises&nbsp;<\/strong>est un&nbsp;<strong>imp\u00f4t local<\/strong>&nbsp;au profit des collectivit\u00e9s territoriales. Avec la&nbsp;<strong>cotisation fonci\u00e8re des entreprises<\/strong>&nbsp;(CFE), elle compose la&nbsp;<strong>contribution \u00e9conomique territoriale<\/strong>&nbsp;(CET).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous \u00eates redevable de la&nbsp;<strong>CVAE<\/strong>, si :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>vous exercez en France une activit\u00e9 professionnelle non salari\u00e9e, imposable \u00e0 la<strong>&nbsp;CFE<\/strong>,<\/li><li>votre&nbsp;<strong>chiffre d'affaires<\/strong>&nbsp;hors taxe d\u00e9passe&nbsp;500 000\u20ac.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vous devez alors t\u00e9l\u00e9d\u00e9clarer votre valeur ajout\u00e9e et le nombre de vos effectifs au service des imp\u00f4ts avant le 2\u00e8me jour ouvr\u00e9 suivant le 1er mai suivant l'ann\u00e9e d'imposition, c'est \u00e0 dire avant le 3 mai de chaque ann\u00e9e.<\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#d6d8da\">A noter : m\u00eame si vous n'\u00eates pas redevable \u00e0 la <strong>CVAE<\/strong>, vous devez faire une d\u00e9claration de valeur ajout\u00e9e et de vos effectifs salari\u00e9s si votre chiffre d'affaires est sup\u00e9rieur \u00e0 152 500 \u20ac.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quel bar\u00e8me pour 2025 ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Depuis 2023, le taux d\u2019imposition de la CVAE diminue progressivement. Ainsi en 2025, si votre chiffre d'affaires est :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>inf\u00e9rieur \u00e0 500 000\u20ac :&nbsp;le taux est nul,<\/li><li>compris entre 500 000 et 3 000 000\u20ac :&nbsp;le taux est \u00e9gal \u00e0 0,063%,<\/li><li>entre 3 000 000 et 10 000 000\u20ac : 0,176%&nbsp;(0,063% + 0,113% de la tranche pr\u00e9c\u00e9dente),<\/li><li>entre 10 000 000 et 50 000 000\u20ac : 0,188%&nbsp;(0,175% + 0,013% de la tranche pr\u00e9c\u00e9dente),<\/li><li>sup\u00e9rieur \u00e0 50 000 000\u20ac : 0,19%.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En plus de la CVAE, vous devez r\u00e9gler une taxe additionnelle \u00e9gale \u00e0 13,84% du montant de votre CVAE au profit des chambres de commerce et d\u2019industrie de votre r\u00e9gion et de CCI France, sauf si vous \u00eates&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>artisan inscrit au r\u00e9pertoire des m\u00e9tiers et que vous ne fa\u00eetes pas parti de la liste \u00e9lectorale de la CCI de votre circonscription&nbsp;;<\/li><li>coop\u00e9rative agricole ou soci\u00e9t\u00e9 d\u2019int\u00e9r\u00eat collectif agricole&nbsp;;<\/li><li>p\u00eacheur ou issu d\u2019une soci\u00e9t\u00e9 de p\u00eache artisanale&nbsp;;<\/li><li>loueur de meubl\u00e9s&nbsp;;<\/li><li>chef d\u2019institution ou ma\u00eetre de pension.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-common-insert-grey-background-color has-background wp-block-paragraph\">A noter&nbsp;: A titre exceptionnel pour l\u2019ann\u00e9e 2025, si vous \u00eates redevable de la CVAE vous devrez \u00e9galement verser une contribution compl\u00e9mentaire \u00e9gal \u00e0 47,4% de la CVAE au 15 septembre 2025.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quand payer la CVAE ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il n'y a pas d'<strong>avis d'imposition<\/strong>&nbsp;\u00e9mis par le service des imp\u00f4ts. Vous devez r\u00e9gler par t\u00e9l\u00e9r\u00e9glement la&nbsp;<strong>CVAE&nbsp;<\/strong>de votre propre initiative au plus tard le 3 mai si votre cotisation est \u00e9gale ou inf\u00e9rieure \u00e0 1 500 \u20ac<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans le cas contraire, vous pourrez r\u00e9gler cet&nbsp;<strong>imp\u00f4t<\/strong>&nbsp;en 2 fois :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>50% avant le 15 juin pour le premier acompte,<\/li><li>50% avant le 15 septembre, pour le second.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#d6d8da\"><strong>A noter :<\/strong> vous n'\u00eates pas redevable de la cotisation sur la valeur ajout\u00e9e des entreprises la premi\u00e8re ann\u00e9e de votre activit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">En compl\u00e9ment de l'article \"Qu'est-ce que la cotisation sur la valeur ajout\u00e9e des entreprises - CVAE ?\"<\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"https:\/\/entreprendre.service-public.fr\/vosdroits\/F23546\">Cotisation sur la valeur ajout\u00e9e des entreprises (CVAE) | Entreprendre.Service-Public.fr<\/a><\/li><li><a href=\"https:\/\/www.economie.gouv.fr\/entreprises\/cotisation-fonciere-entreprises-cfe\" target=\"_blank\" rel=\"noreferrer noopener\">Tout savoir sur la cotisation fonci\u00e8re des entreprises (CFE)<\/a><\/li><li><a href=\"https:\/\/entreprendre.service-public.fr\/actualites\/A18078\">Fiscalit\u00e9 -Report de la suppression de la CVAE et cr\u00e9ation d'une contribution compl\u00e9mentaire | Entreprendre.Service-Public.fr<\/a><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div 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href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/independants-baisse-cotisations-sociales-maladie-maternite\/\">\n                <picture>\n                        <source media=\"(min-width: 990px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2022\/10\/Baisse-cotisation-maladie-maternite-290x400.jpg\">\n                        <source media=\"(min-width: 500px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2022\/10\/Baisse-cotisation-maladie-maternite-928x270.jpg\">\n                        <source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2022\/10\/Baisse-cotisation-maladie-maternite-382x270.jpg\">\n                        <img decoding=\"async\" src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2022\/10\/Baisse-cotisation-maladie-maternite.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les charges sociales concernant...<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Ind\u00e9pendants : Baisse de vos cotisations sociales<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><\/div><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>La CVAE ou Cotisation sur la Valeur Ajout\u00e9e des Entreprises est un imp\u00f4t local qui fait partie de la Contribution Economique Territoriale (CET) au m\u00eame titre que la Cotisation Fonci\u00e8re des Entreprises (CFE). Quelle entreprise en est redevable ? Comment se calcule cet imp\u00f4t ? Qu'est-ce que la CVAE ? La&nbsp;cotisation sur la valeur ajout\u00e9e [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":9886,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":0,"views":5420,"viewed_at":"1778492197","newsletter":"1","_yoast_wpseo_primary_category":84,"footnotes":""},"categories":[219,79,80,83,84],"tags":[],"class_list":["post-8166","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actus","category-comptabilite-fiscalite","category-la-fiscalite","category-les-charges","category-les-charges-sociales-concernant-les-entrepreneurs"],"yoast_head":"<title>Qu&#039;est-ce que la cotisation sur la valeur ajout\u00e9e des entreprises - CVAE ? - Les charges sociales concernant les entrepreneurs - Les cl\u00e9s de la banque - Entreprise<\/title>\n<meta name=\"description\" content=\"La CVAE est un imp\u00f4t local qui fait partie de la Contribution Economique Territoriale (CET) au m\u00eame titre que la Cotisation Fonci\u00e8re des Entreprises (CFE).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/cvae\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qu&#039;est-ce que la cotisation sur la valeur ajout\u00e9e des entreprises - CVAE ? 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