Taxe ADAR: Everything You Need to Know About

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If you’re an agricultural professional in France, chances are you’re subject to the taxe ADAR. This mandatory levy supports innovation and research in the agricultural sector and is reported alongside VAT. In this guide, we’ll explain exactly who is liable, how to calculate it, how to declare it, and when to pay it.

What Is the Taxe ADAR?

It is (taxe de l’Agence de développement agricole et rural), also known as the Turnover Tax for Agricultural Holdings (TCA), is a financial contribution imposed on most farmers in France. The amount is based on the turnover generated in the previous year.

This tax helps to fund:

  • 85% for agricultural research and development

  • 15% for the Ministry of Agriculture’s operating budget

📝 Note: The tax is collected by the Agence de développement agricole et rural, which gives the tax its name.

Who Is Subject to it?

The majority of agricultural operators must pay the taxe ADAR, but some exceptions apply. The following are exempt:

  • Freshwater fishermen

  • Shellfish and oyster farmers

  • Forestry professionals

  • Retired farmers, even if they own a subsistence plot

  • Farmers under the lump-sum VAT refund regime

  • Newly established agricultural businesses

  • Entities not directly involved in farming, such as:

    • Livestock traders

    • Agricultural cooperatives

    • Artificial insemination cooperatives (CIA)

    • Shared farm equipment cooperatives (CUMA)

☝️ Important: Farmers known as “landless breeders”—those who buy and sell animals fattened by third-party operations—are also exempt from the taxe ADAR.

How It Is Calculated?

The taxe ADAR is based on the turnover (chiffre d’affaires) from the previous year. For example, the 2024 tax is calculated using revenue from 2023.

There are two components to the contribution:

  • A fixed fee of €90 per farm, except for GAECs (joint farming groups), where the fee is applied per individual member.

  • A variable percentage based on turnover:

    • 0.19% for revenue up to €370,000

    • 0.05% for revenue above €370,000

📌 For those under the simplified tax regime, the taxe ADAR may be prorated based on the period of activity during the year.

💡 Tip: Need help estimating your contribution? It’s best to contact your accountant or tax advisor for an accurate simulation.

How to Declare the Taxe ADAR

The taxe ADAR is declared at the same time as your VAT filing. To do this, you must fill out the Cerfa Form No. 10968 (3517-AGR-SD). Submission is electronic and can be done in one of two ways:

  • Via the official tax website, using the EFI (Échange de Formulaire Informatisé) mode

  • Through an authorized EDI (Electronic Data Interchange) partner using the EDI-TDFC system

When Should You Pay the Taxe ADAR?

The payment of the taxe ADAR depends on the taxpayer’s preference. It can be paid:

  • Monthly

  • Quarterly

  • Or Annually

If opting for annual payment, the deadline is the second day after May 1st.

⚠️ Important: Late payments can result in penalties or surcharges. Make sure to submit your payment on time to avoid any extra costs.

Learn More About Taxation in France

If you’re navigating the French tax system as an agricultural professional, understanding other tax obligations can also be helpful. We recommend checking out our in-depth guide on income tax brackets in France for further insight into taxation en France.

For additional details on the taxe ADAR, you can also visit the Legalstart official guide.