CFE 2027: file 1447-C-SD millésime 2026 for 2026 establishments

Every establishment acquired or created during 2026 must file its own déclaration initiale n° 1447-C-SDImpots so that the cotisation foncière des entreprises (CFE) for 2027 can be assessedImpots. The same duty falls on the new operator after a changement d'exploitant in 2026: the incoming operator filesService Public, while the former operator remains liable for the CFE of the whole of 2026Service Public. The declaration goes to the service des impôts des entreprises (SIE) on which the establishment dependsService Public, before 1 January 2027Service Public — in practice by 31 December 2026Service PublicService Public, as the administration's own example confirms for a 2026 change of operator.

The filing uses the Millésime 2026 formsImpots: formulaire 1447-C-SD (Déclaration initiale de cotisation foncière des entreprises)Impots, its annexe 1447-E-SD (Exonérations de CET absentes de l'imprimé 1447 C) and notice 1447-C-NOT-SD. The 1447-C-SD is the mandatory form under article 1477-II of the code général des impôtsImpots; the annexe 1447-E carries only exemption claims that have no box on the main formImpots, and whenever the annexe is completed the 1447-C-SD must be filled in and attached as wellImpots. The establishment's SIRET number must be enteredImpots, and for premises-based reliefs the exact address and lot number of the property concerned.

The annexe distinguishes two families of relief. Exemptions granted on délibérations des collectivités locales include live-performance enterprises (article 1464 A du CGI), jeunes entreprises innovantes, de croissance, universitaires ou d'innovation à impact (article 1466 D), caisses de crédit municipal (article 1464), rural doctors, medical auxiliaries and veterinarians (article 1464 D), sociétés coopératives agricoles (article 1464 E), librairies indépendantes de référence and other bookshops (articles 1464 I and 1464 I bis), establishments in zones de restructuration de la défense (article 1466 A), disquaires indépendants (article 1464 M), premises liable to taxe foncière used to save energy or reduce noise (article 1518 A) or for industrial purposes (article 1518 A quater), establishments in bassins d'emploi à redynamiser with the normal or increased abatement (article 1466 A-I quinquies A), enterprises created in a bassin urbain à dynamiser (article 1463 A) or a zone de développement prioritaire (article 1463 B). Only one line of choice may be ticked.Impots Exemptions de droit on the same annexe cover specialist press distributors (article 1458 bis), young lawyers in their early years of practice (article 1460-8°), certain agricultural activities (article 1451-I-5° du CGI) and communautés professionnelles territoriales de santé (article 1461 A).

Two standing rules frame the filing. An enterprise is exempt from CFE for the year of its creation, but only until 31 December of that year, and its taxable base is halved the following year. Enterprises created in a bassin urbain à dynamiser between 1 January 2018 and 31 December 2026, or in a zone de développement prioritaire between 1 January 2019 and 31 December 2026, and exempt from income or corporation tax, carry a temporary exemption limited to seven years from creation.

Legal basis: code général des impôts, articles 1451-I-5°, 1458 bis, 1460-8°, 1461 A, 1463 A, 1463 B, 1464, 1464 A, 1464 D, 1464 E, 1464 I, 1464 I bis, 1464 M, 1466 A, 1466 D, 1477-II, 1518 A and 1518 A quater; formulaires 1447-C-SD and 1447-E-SD, Millésime 2026.