Millésime 2026: form 1327-CET-SD claims CET capped at 1.531% of value added

The administration has published the 2026 edition of form 1327-CET-SDImpots (CERFA 14108*17Impots, version 10-2026), the claim vehicle for the plafonnement en fonction de la valeur ajoutéeImpots for enterprises taxed on actual profitsImpots, and the impots.gouv.fr listing page now carries a Millésime 2026Impots entry pointing to the new PDFImpots. Taxpayers under the micro-enterprise (BIC) or special declarative (BNC) regimes do not use this formImpots: they claim on form 1327-S-CET-SDImpots (CERFA 14109*17).

The cap itself is unchanged for the year. Under Article 1647 B sexies of the Code général des impôtsImpots, each enterprise's contribution économique territoriale is capped at 1.531% of the value addedImpots produced during the reference period defined in Article 1586 quinquiesImpots. Article 62 of loi n° 2025-127 du 14 février 2025 de finances pour 2025 defers the progressive CVAE phase-out trajectory by three years to 2030Impots, and the cap trajectory with itImpots: 1.531% applies to CET due for both 2026 and 2027Impots, then 1.438% for 2028Impots and 1.344% for 2029Impots. From CFE assessments for 2030 the rate will be 1.25%Impots, operating as a CFE capImpots since the CET is abolished from 1 January 2030Impots. The resulting value-added relief (PVA) applies against CFE and CVAE after other reductions and reliefsImpots, and is granted on réclamationImpots.

The form computes value added in frame DImpots from the 2026 resultsImpots, with separate sheets for companies and BIC/BNC taxpayers using accrual accounting, cash-basis BNC holders, and property-income companies outside frame D-IImpots. Value added is capped by reference to turnoverImpots: 80% of turnover where turnover is 7.6 million euros or lessImpots, 85% above that thresholdImpots, except for credit institutions, insurers and reinsurers, which adapt frame D to their sector chartsImpots. Amounts are entered without euro cents under fiscal rounding. Taxpayers who filled the 2059-E, 2033-E, 2035-E or 2072-E bundle table for a 12-month year closed in 2026 and whose activity is wholly within the CET scope are dispensed from completing frame DImpots and carry the figure to line 28e, 43e or 59eImpots.

After the 2026 accounts are closedImpots, one completed, dated and signed copyImpots goes to the Service des impôts des entreprises of the principal establishmentImpots, at the address shown in the Vos contacts box of its CFE assessmentImpots. The request itself constitutes the réclamationImpots; copies of the general and supplementary CFE rolls need not be attachedImpots, though the administration may ask for them. The cap does not apply to the minimum CFE of Article 1647 DImpots, and the relief cannot bring CET below that minimumImpots. Relief is available only where net CFE plus CVAE exceeds the capImpots, and it is limited to CFE net of consular taxes after all other reliefsImpots. Taxpayers that claimed the cap for the prior year may cut their CFE instalments by half of the relief obtained or expectedImpots, and imputations against 2026 CFE instalments or balances are made under their own responsibilityImpots after notifying the collecting accountants with a dated and signed statementImpots. Legal basis: CGI, Articles 1647 B sexies, 1586 quinquies and 1647 DImpots; BOFiP BOI-IF-CFE-40-30-20-30; form 1327-CET-SD 2026 (CERFA 14108*17).