Update of the commercial tax exemption threshold for NPOs


Update of the commercial tax exemption threshold for NPOs

A non-profit organization may carry out ancillary profit-making activities while benefiting from an exemption from commercial taxes (IS, CET, VAT), provided that it does not exceed a certain amount of turnover, the threshold of which is subject to annual indexation.

This threshold has been raised to €73,518 and is assessed as follows :

  • for corporate income tax: for fiscal years ending on or after December 31, 2021;
  • for VAT: for incomes received as of January 1, 2022 or if the turnover in 2021 does not exceed the exemption;
  • for CET: for the year 2022.

Reminders on the mechanism of the exemption:

  • the benefit of the exemption is reserved for organizations whose management is disinterested and whose non-profit activities remain significantly preponderant;
  • the threshold is determined according to the operating revenues received for profit-making activities;
  • the benefit of the exemption is not subordinated to the existence of an accounting and fiscal sectorization of the profit-making activities;
  • when the conditions of the exemption are met, it is impossible for the organization concerned to renounce it.

Reference : BOI-IS-CHAMP-10-50-20-20

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