TLDR: The tax for the expenses of chambers of trades and crafts (CMA tax) applies to craft businesses registered or required to register with the RNE. Depending on your regime, it consists of a fixed fee and an additional fee to the CFE, or is calculated as a percentage of turnover. Exemptions exist, in particular when your turnover or receipts do not exceed €5,000 under the micro-entrepreneur regime.
Who must pay the CMA tax?
You are concerned if you operate a sole proprietorship or a company required to register with the national business register (RNE) as a business in the trades and crafts sector.
The tax also applies to businesses that voluntarily register with the RNE in that capacity or that remain registered there under the conditions provided for by the regulations.
The registration obligation applies in particular to natural and legal persons who employ fewer than eleven employees and carry out, as a main or secondary activity, an independent activity of production, processing, repair or provision of services appearing in the applicable regulatory list.
What are the fees under the ordinary regime?
Under the ordinary regime, the CMA tax consists of:
- a fixed fee, set by CMA France within the limit of 0.3275% of the annual social security ceiling in force on 1 January of the year of taxation;
- an additional fee to the business property tax (CFE), the revenue of which is set by CMA France between 60% and 90% of the revenue of the fixed fee.
In Bas-Rhin, Haut-Rhin and Moselle, the ceiling of the fixed fee is set at 0.065% of the annual social security ceiling. In these departments, only the fixed fee provided for by the specific regime applies.
The tax is assessed and collected under the same conditions as the CFE. Its revenue benefits CMA France and the competent chambers of trades and crafts.
How is the tax calculated depending on your regime?
If you benefit from the regime provided for in Article L. 613-7 of the Social Security Code, the fees are calculated by applying a rate to your turnover.
| Activity | Outside Bas-Rhin, Haut-Rhin and Moselle | Bas-Rhin and Haut-Rhin | Moselle | |---|---:|---:|---:| | Provision of services | 0.48% | 0.65% | 0.83% | | Purchase-resale | 0.22% | 0.29% | 0.37% |
These fees are collected and audited according to the rules applicable to social security contributions and levies.
Case of the micro-entrepreneur
For the micro-entrepreneur, the CMA tax is calculated by applying the rate corresponding to the activity and the department to the turnover achieved. It is collected at the same time as social security contributions.
You are exempt if your turnover or receipts are less than or equal to €5,000.
What exemptions apply?
You are exempt from the CMA tax if you benefit from the exemption from the minimum CFE contribution provided for in Article 1647 D of the General Tax Code. For fees calculated on turnover, this exemption also applies to the taxable persons concerned.
Entitlement to this exemption is subject to the conditions provided for by European regulations on de minimis aid.
If you are a natural person receiving the solidarity allowance for the elderly or the supplementary disability allowance, you benefit from an automatic relief of the tax.