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Contribution to public broadcasting for professionals


The contribution to public broadcasting (or TV license fee) finances public broadcasting organizations (France Télévisions, Arte-France, Radio France, RFO, RFI, National Audiovisual Institute). Any company that owns a television set must pay (with some exceptions) this contribution. The declaration must be made simultaneously with that of the VAT.

I – Companies liable for the contribution

Any company or individual entrepreneur, who exercises a craft, commercial or liberal activity and who owns a television set in one or more establishments must pay this contribution.

The contribution is due whether the television has been purchased, donated, loaned or comes from an estate.

However, some companies and organizations are exempt from the contribution, these are mainly the following:

  • Public companies for their activities not subject to VAT (activities of a social, administrative, cultural, sporting, educational nature);
  • Charitable associations providing accommodation for people in situations of exclusion;
  • Socio-cultural associations of prison establishments;
  • Health establishments and social and medical-social services;
  • Public or private educational establishments under an association contract with the State.

Certain materials are not subject to the contribution to the public audiovisual sector, in particular television sets used for research, production or their marketing, within the framework of criminal proceedings, within embassies and consulates.

II – Contribution rates

    1. Basic amounts

    • The common law amount

The amount of the contribution to public broadcasting is indexed each year on the consumer price index excluding tobacco. For the year 2022, it is set at €138 per device (up to 2 devices). Discounts are applied beyond 2 devices (see below).

The contribution to public broadcasting is due for each television receiver or similar device allowing the reception of television held on January 1st of the year during which the contribution to public broadcasting is due.

    • The specific “drinking establishment” amount

The amount of the public audiovisual contribution applicable to devices installed in 3rd and 4th category drinking establishments to be consumed on site referred to in Article L. 3331-1 of the Public Health Code is equal to four times the common law amount, i.e. €552 per device (up to 2 devices) for the year 2022.

In the event of a mixed activity (hotel-bar-restaurant), only televisions installed in premises where alcoholic beverages are usually served for consumption on the premises (e.g. bar) are taxable at the specific amount.

    1. The various reductions

    • Discounts for multiple devices

The different amounts, after application of the reductions made by establishment, are as follows (table drawn up with the rates in force in 2021):




Number of devices





The first two





From 3rd to 30th (30% reduction)





From the 31st to the last one (35% reduction)





Establishment should be understood as any geographically located and individualized unit where all or part of the activity of a person is carried out but which is legally dependent on this person.

    • The planned reduction in favor of tourist hotels

For more information on the different categories of accommodation, we advise you to consult our article entitled THE DIFFERENT CATEGORIES OF TOURIST ACCOMMODATION AND THEIR REGULATIONS.

Tourist hotels whose annual period of activity does not exceed nine months benefit from a reduction of 25% on the contribution to public broadcasting calculated on the total amount determined in the table above.

Not only are establishments covered by the legal regime for hotels, but also the following establishments: group hostels, tourist residences, residential tourist villages, furnished tourist accommodation and bed and breakfasts, holiday villages, mountain refuges, residential light, camping, caravanning, residential leisure parks.

Devices installed in hotel rooms equipped with bars or mini-bars are not subject to the specific amount applicable to drinking establishments but to the amount of common law.

    • Rental companies for television sets or similar devices

When the device is rented from a company, the tenant owes the contribution to public broadcasting at the rate of one twenty-sixth of the annual rate per week or fraction of a week of rental.

The tenant pays the contribution to public broadcasting in the hands of the rental company in addition to the rent. The rental company transfers the amount of the contributions collected to the administration department responsible for recovering the contribution to public broadcasting.

Obligations of taxpayers (declaration and payment)

    1. Companies liable for VAT

    • The statement

Professionals liable for VAT declare the contribution to public broadcasting to the tax department of the companies on which they depend under the following conditions:

  • Taxpayers under the real VAT tax regime or farmers who have opted for the quarterly filing of the turnover declaration N° 3310-CA3-SD declare the contribution to public broadcasting on the form N° 3310 A-SD (CERFA no. 10960) attached to declaration N° 3310-CA3-SD available online on the website filed for the month of March or the first quarter of the year on during which the contribution to public broadcasting is due.
  • Professionals who fall under the simplified VAT tax regime declare the contribution to public broadcasting on the turnover declaration N° 3517-S-SD (CA 12 or CA 12 E; CERFA n° 11417) available online on the website for those who have opted to file their summary VAT return for the year.
  • Professionals covered by the simplified agricultural regime declare the contribution to public broadcasting on the annual turnover declaration N° 3517-AGR-SD (CA 12 A or CA 12 AE; CERFA n° 10968).

    • Procedures for deducting the VAT included in the amounts of the audiovisual contribution

The amounts of the contribution to public broadcasting are fixed “all taxes included” (TTC) and include the amount of VAT.

> Concerning the majority of persons liable for VAT, the amount of deductible VAT is obtained by applying to the total amount due for the contribution to public broadcasting a coefficient of 2.056% (the rate of VAT being 2.10%).

Persons who must pay the contribution to public broadcasting may deduct the related VAT under the usual conditions, and in particular insofar as the corresponding expenditure is incurred for the purposes of their operations subject to VAT.

> Concerning companies renting TV sets or similar devices, the sums collected in respect of the broadcasting contribution in order to be paid back to the Public Treasury do not have to be included in the VAT tax base of these companies. However, the non-inclusion in the VAT tax base of the corresponding sums is subject to the condition that the rental companies enter these sums in transfer accounts and that they are able to justify the nature and the exact amount with the administration.

In order to allow tenants liable for VAT to deduct the VAT relating to the public broadcasting contribution paid, rental companies must distinguish between the amount of the rental price and that of the public broadcasting contribution on the invoices sent to their liable customers.

    1. Companies not liable for VAT

Professionals not liable for VAT declare and pay the contribution to the public audiovisual sector to the business tax department responsible for their head office or main establishment using form N° 3310 A-SD (CERFA no. 10960) available online on the website, to be submitted no later than April 25th of the year during which the contribution to public broadcasting is due.

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