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Normally there is a minimum figure that is payable, which varies hugely from commune to commune, same as taxes foncières. You might be able to find the minimum level for where you live online if you're in a biggish town, or go to your impôts office to ask. Or maybe the maire would know. Also if you don't anticipate earning a lot, ask if they grant reductions for very small businesses - I believe a few places do but again it varies.
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