# SCI NAF code: 68.20A or 68.20B, which one fits yours?

> APE code of an SCI: 85% of the 1.9 million SCIs have 68.20B, and over 1 in 100 still have 00.00Z. See which one is yours and how to fix a wrong code.

Source: https://scalon.fr/en/blog/sci-naf-code

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[← The blog](/en/blog)

Guide · Businesses

The NAF code of an SCI (société civile immobilière, a French property-holding company), also called APE code, is the activity code that Insee (France's national statistics office) assigns to it. Of the 1.9 million active SCIs in the Sirene register, 85% have 68.20B, and the code varies with when the SCI was formed: check yours.

By [Nicolas Morillot](https://www.linkedin.com/in/nicolas-morillot-22b656174/) · Co-founder of Scalon

Sirene register as of September 1, 2026 · Updated on October 15, 2026

The short answer

According to Insee (France's national statistics office), an SCI's NAF code (the French activity classification code, also called APE code) is 68.20A for year-round housing, 68.20B for offices, stores or land, and 68.32A for managing others' property. Of 1.9 million active SCIs (Sirene, September 1, 2026), 85% have 68.20B: codes on record, actual activity not checked. Correction is free for a wrongly assigned code.

Get the list of businesses in your market, with the contact details available: tell us which one.

Published on October 15, 2026 · Sirene data as of September 1, 2026

Key figures

85%

SCIs that carry code 68.20B

out of 1.9 million active SCIs (Sirene register, September 1, 2026): the most common code; check that it fits your SCI.

Almost 1 in 3, then 1 in 70

SCIs coded 68.20A (housing), among today's active SCIs

almost 1 in 3 among those created in the 1990s, 1 in 70 among those created since 2023: the share varies with the year the SCI was formed, so do not copy another SCI's code.

Free

Getting a wrongly assigned code corrected

apply to Insee, which states that it responds within 20 business days.

## In this article

- Which NAF code for your SCI?
- How do you check and correct your SCI's code?
- Does the NAF code change the SCI's taxes?
- What happens to your SCI's code on January 1, 2027?
- What our census of the 1.9 million SCIs shows
- Frequently asked questions
- What the other sources say

## Which NAF code for your SCI?

The NAF code, also called APE code, is assigned by Insee, the national statistics office, based on the activity you declare. It "then corresponds to the activity declared in these business filings" (Insee). Here is the code for each activity.

| What your SCI does | Code |
| --- | --- |
| Rent out housing year-round, unfurnished or furnished | 68.20A |
| Rent out offices, stores, warehouses, land, garages or parking spaces | 68.20B |
| Rent out property for short stays (seasonal rentals or furnished vacation rentals) | Lodging (division 55, for example 55.20Z), not 68.20; commercial activity (see the section on taxes) |
| Manage other owners' property | 68.32A |
| Buy to resell | 68.10Z (commercial activity, see below) |
| Build to sell | 41.10D (most often a société civile de construction-vente, or SCCV, a company formed to build and sell property; counted separately) |
| Rent out nothing (the family's home) | No official rule (see below) |

Buying to resell gets 68.10Z. But according to Service-Public (the French government's public information site), "commercial activities, such as buying and reselling, are forbidden. To carry on this type of activity, you should choose a suitable commercial structure, such as a SAS (a French simplified joint-stock company) or a SARL (a French limited liability company)." Furnished rental is a separate case: it is allowed, but it changes the tax treatment (see the section on taxes).

Does your SCI rent out both housing year-round and commercial premises? It has only one code. For businesses with multiple activities, Service-Public defines the main activity as the one that generates the most revenue: "the main activity is the one with the highest revenue". Compare the rent from your housing with the rent from your commercial premises: the larger total determines your code. If in doubt, describe both activities to Insee in your request. A studio rented out seasonally does not count as year-round housing: it falls under the "short stays" row.

Does your SCI only hold the family house, without renting it out? No official rule gives its code, and the guides contradict each other. According to Insee, 68.32B covers structures that manage real-estate assets without producing anything, such as an indivision (joint ownership of undivided property). Describe your situation to Insee or to your accountant to check your code.

To learn what a NAF code is for in general, read [NAF code or APE code: what it is for and how to find yours](/en/blog/naf-ape-code).

## How do you check and correct your SCI's code?

Getting a wrongly assigned code corrected costs nothing. Here are the first two steps, then the three possible cases.

What to check

**1.** **Find the current code.** On [sirene.gouv.fr](https://sirene.gouv.fr/), the public site of the Sirene register (the French business register kept by Insee), enter the SCI's SIREN number (the French company ID), the company's 9-digit identifier. The code is also on the Sirene status notice. Do you only have the Kbis, the document that proves the company exists? The SIREN number is written on it: enter it on the site to read the current code. **For the current code, look at the SCI's page, identified by its SIREN number.** The SCI and its headquarters can show different codes: the headquarters sometimes has 70.10Z ("head offices"). The SCI's code is the one that must match your rentals.

**2.** **Compare it with what your SCI really does**, using the table at the top of this page. If it matches, you have nothing to do; otherwise, pick your case below.

**Wrongly assigned code? Write to Insee** through its [APE code revision form](https://www.insee.fr/fr/information/6435934). The activity has not changed, but the code is wrong: Insee states that it responds within 20 business days. The request is free: "Insee's services related to the Sirene register are free". Attach the activity table, without which the request is not processed: "to request the revision of the APE code assigned, you must complete an activity table and submit it using the dedicated form, explaining your request." Was your SCI just registered? Insee states: "You have one month after registration to request a revision of the APE code assigned by Insee." Has your SCI existed for longer? Use the same form.

**Provisional code 00.00Z? It is a placeholder code.** According to Insee: "When the company is declared, it may happen that Insee is not able to assign the right APE code: the 00.00Z value may then be assigned provisionally." If your SCI has already started renting, ask Insee for a final code, as for a wrongly assigned code.

**Activity changed? Declare it to the Guichet des formalités des entreprises (the French online business-formalities portal).** "The request to change the main activity, and therefore the APE code, must be made on the Guichet des formalités des entreprises." Changing activity means changing the SCI's corporate purpose, that is, the activity written in its articles of association. According to Service-Public, a change of corporate purpose "implies an amendment of the articles of association and therefore a collective decision of the partners or shareholders". The free service mentioned above only applies to the request to Insee.

**In all cases, look at your 2027 code now** on sirene.gouv.fr: for 2027, the site shows the future code of each location: look at the page of your SCI's headquarters. It is visible all through 2026; if it does not fit, ask for its correction on the same site during 2026. See [what changes for all codes in 2027](/en/blog/naf-2025-code-changes).

**Prospecting local businesses?** Get the list for your market, your area and your target, ready to call.

## Does the NAF code change the SCI's taxes?

No. According to Service-Public: "The APE code has no legal value. It cannot be used to justify applying or withholding certain rights." What matters for tax is what the SCI does. The code shows the declared activity, without proving what the SCI does: according to Insee, it "only provides a presumption of activity, and is not formal proof".

According to Service-Public: "By default, the SCI falls under the income tax regime (IR)." Furnished rental is an exception. According to impots.gouv.fr: "An SCI that owns furnished property must declare it as a commercial activity. It pays corporate income tax on the rent received, after deduction of the costs related to the rental." There is an exception to this rule: the commercial activity can remain incidental. The tax authority considers that "beyond 10% of revenue excluding tax, the commercial activity is no longer incidental and the SCI must be subject to IS", corporate income tax.

Code 68.20A covers "the rental of apartments and houses, unfurnished or furnished, intended as a main or secondary residence". So it says nothing about the tax regime: an SCI coded 68.20A can be under IR or under IS.

## What happens to your SCI's code on January 1, 2027?

According to Insee: "From January 1, 2027, NAF 2025 will be the new reference classification for assigning APE codes." "NAF 2025" is the name of the new list of codes. All codes change, including those of SCIs. The safest approach is to check the future codes for your headquarters and other locations on sirene.gouv.fr: all through 2026, the site "shows companies the (future) APE code in NAF 2025 of all their locations and lets them request its correction, if needed" (Insee). Nothing to do if the label fits; otherwise, ask for the correction of this 2027 code on sirene.gouv.fr during 2026, as in the verification callout.

Here is the most common future code for each current headquarters code. There are exceptions: check the code of your headquarters on sirene.gouv.fr.

| Current headquarters code | Most common future headquarters code |
| --- | --- |
| 68.20B | 68.20H |
| 68.20A | 68.20G |
| 68.32A | 68.32H |
| 68.32B and 41.10D | 68.32G |
| 55.20Z | 55.20Y |

Insee already excludes from 68.20A accommodations "intended for short stays". In 2027, the dividing line will be the length of the stay: according to Insee's official table, "the supply of furnished or unfurnished houses and apartments for a period of less than one year" will move from 68.20A to 55.90Y. If your SCI rents out furnished property for a few months, check its future code.

The future code of SCIs, code by code

This table covers the 1,864,230 active SCI headquarters, their main location; SCIs without an active headquarters are not in it. For 98 headquarters out of 100, the headquarters has the same code today as its SCI. These changes concern the headquarters' code: for your rentals, also check the SCI's code with its SIREN number.

| Current code | SCI headquarters | Most common future code | Per 100 | Other future codes (headquarters) |
| --- | --- | --- | --- | --- |
| 68.20B | 1,575,887 | 68.20H | 99.9 | 68.20G (469), 68.32G (64), 68.32H (52) |
| 68.20A | 202,675 | 68.20G | 99.5 | 68.20H (802), 55.90Y (60), 55.20Y (13) |
| 68.32A | 20,831 | 68.32H | 99.1 | 68.20H (153), 68.32G (17), 68.11Y (4) |
| 68.32B | 8,792 | 68.32G | 99.1 | 68.20H (46), 68.32H (22), 66.30Y (7) |
| 68.10Z | 4,702 | 68.11Y | 96.4 | 68.20H (161), 66.30Y (2), 68.32H (2) |
| 41.10D | 4,130 | 68.32G | 96.1 | 68.12Y (97), 68.20H (58), 68.32H (2) |
| 70.10Z | 36,318 | 70.10Y | 99.9 | 66.30Y (5), 68.20H (3) |
| 55.20Z | 689 | 55.20Y | 97.3 | 68.20G (10), 68.20H (6), 55.90Y (2) |

Need the list for your market? We send it with the contact details available, for the scope you choose.

## What our census of the 1.9 million SCIs shows

We recorded the code of each of these active SCIs in the Sirene register, the official file of businesses kept by Insee. Here is the result:

- **85 in 100 have 68.20B**, the code for offices, stores, land and garages;
- **11 in 100 have 68.20A**, the code for housing;
- **just over 1 in 100 has 68.32A**, the code for managing property on behalf of third parties;
- **a little more than 1 in 100 still has the provisional code 00.00Z**, the placeholder code described in the box.

Of 100 active SCIs, how many have code 68.20A (housing rental), by the year they were formed. Sirene register, September 1, 2026.

These are the current codes of SCIs that are still active, rather than the codes they received when they were formed. Among the SCIs created in the 1990s, almost 1 in 3 has 68.20A. Among those formed since 2023, only 1 in 70 has that code, and 1 in 22 still has the provisional code 00.00Z.

The code also varies by département (French county-level area; detail in the block below).

The code therefore varies noticeably depending on when and where the SCI was formed. Do not copy another SCI's code, even one close to yours: check yours. For the size of the market, and who these SCIs are, see our study on the [number of SCIs in France](/en/observatory/number-of-sci-in-france).

The 10 most common codes among SCIs

| Code | What it designates | SCIs | Per 100 SCIs |
| --- | --- | --- | --- |
| 68.20B | Rental of land and other real estate | 1,612,977 | 84.7 |
| 68.20A | Housing rental | 210,687 | 11.1 |
| 00.00Z | Provisional code (not yet assigned) | 24,723 | 1.3 |
| 68.32A | Property management (on behalf of other owners) | 21,230 | 1.1 |
| 68.32B | Legal vehicles for real-estate asset management | 8,967 | 0.5 |
| 68.10Z | Real-estate dealers | 4,809 | 0.3 |
| 41.10D | Companies formed to build and sell property (one per project) | 4,271 | 0.2 |
| 70.2C | Old pre-2008 code (rental of other property) | 3,123 | 0.2 |
| 66.30Z | Fund management | 1,649 | 0.1 |
| 64.20Z | Holding companies | 1,618 | 0.1 |
| Other codes (248) |  | 10,510 | 0.6 |

4,972 SCIs still carry a pre-2008 code, such as 70.2C.

Breakdown by period in which the SCI was formed

| Created | Active SCIs | Per 100 in 68.20A | Per 100 in 68.20B | Per 100 without a code (00.00Z) |
| --- | --- | --- | --- | --- |
| before 1990 | 108,105 | 27.5 | 69.3 | 0 |
| 1990-1999 | 248,947 | 31.9 | 66.3 | 0.1 |
| 2000-2007 | 356,225 | 16.2 | 82 | 0.7 |
| 2008-2015 | 362,983 | 3.3 | 91.1 | 1.1 |
| 2016-2022 | 542,966 | 5.2 | 90.1 | 0.8 |
| 2023-2026 | 285,301 | 1.4 | 91.5 | 4.6 |

The number of SCIs in your département

Among the SCIs created before 2008, the share of 68.20A ranges from 1.8 in 100 (Aube) to 59.8 in 100 (Alpes-Maritimes). We note these gaps without explaining them.

France has 27.2 SCI headquarters per 1,000 inhabitants; Paris leads, with 52.2.

| Département | SCIs (headquarters) | Per 1,000 inhabitants | Per 100 in 68.20A |
| --- | --- | --- | --- |
| Ain (01) | 16,062 | 23.6 | 7.6 |
| Aisne (02) | 9,999 | 19.1 | 12.3 |
| Allier (03) | 7,270 | 21.8 | 9.8 |
| Alpes-de-Haute-Provence (04) | 5,329 | 31.7 | 23.4 |
| Hautes-Alpes (05) | 5,856 | 40.8 | 25.5 |
| Alpes-Maritimes (06) | 46,515 | 41.2 | 26.2 |
| Ardèche (07) | 8,715 | 26.1 | 7.7 |
| Ardennes (08) | 6,191 | 23.3 | 1.4 |
| Ariège (09) | 4,907 | 31.5 | 18.3 |
| Aube (10) | 7,636 | 24.6 | 1.5 |
| Aude (11) | 14,316 | 37.7 | 8.8 |
| Aveyron (12) | 7,823 | 28 | 23.8 |
| Bouches-du-Rhône (13) | 70,021 | 33.5 | 21 |
| Calvados (14) | 20,566 | 29 | 8.3 |
| Cantal (15) | 2,375 | 16.5 | 8.7 |
| Charente (16) | 8,263 | 23.4 | 14.4 |
| Charente-Maritime (17) | 22,138 | 32.9 | 9 |
| Cher (18) | 6,847 | 22.9 | 1.9 |
| Corrèze (19) | 5,942 | 24.7 | 3.5 |
| Côte-d'Or (21) | 15,853 | 29.4 | 4.5 |
| Côtes-d'Armor (22) | 18,193 | 29.7 | 3.3 |
| Creuse (23) | 2,444 | 21.2 | 3.8 |
| Dordogne (24) | 13,740 | 32.9 | 3.9 |
| Doubs (25) | 15,354 | 28.1 | 2.2 |
| Drôme (26) | 18,601 | 35.5 | 9.8 |
| Eure (27) | 13,880 | 23 | 23.6 |
| Eure-et-Loir (28) | 9,994 | 23.1 | 2.2 |
| Finistère (29) | 26,499 | 28.4 | 3.4 |
| Corse-du-Sud (2A) | 7,025 | 41.7 | 12.6 |
| Haute-Corse (2B) | 7,156 | 38.2 | 9.6 |
| Gard (30) | 27,068 | 35.1 | 8.1 |
| Haute-Garonne (31) | 35,467 | 24.1 | 7.5 |
| Gers (32) | 6,561 | 34.1 | 18.9 |
| Gironde (33) | 50,749 | 30 | 20.4 |
| Hérault (34) | 45,216 | 36.8 | 5.7 |
| Ille-et-Vilaine (35) | 32,693 | 29.2 | 2.6 |
| Indre (36) | 5,001 | 23.1 | 2.3 |
| Indre-et-Loire (37) | 16,627 | 26.8 | 2.8 |
| Isère (38) | 34,216 | 26.3 | 10.5 |
| Jura (39) | 6,738 | 26.1 | 11.2 |
| Landes (40) | 13,170 | 30.4 | 8.4 |
| Loir-et-Cher (41) | 9,085 | 27.7 | 6.5 |
| Loire (42) | 18,691 | 24.1 | 6.5 |
| Haute-Loire (43) | 4,312 | 18.9 | 5.1 |
| Loire-Atlantique (44) | 36,627 | 24.6 | 11 |
| Loiret (45) | 15,409 | 22.3 | 2.4 |
| Lot (46) | 5,273 | 29.9 | 19.1 |
| Lot-et-Garonne (47) | 11,397 | 34.2 | 10.8 |
| Lozère (48) | 2,343 | 30.6 | 11.1 |
| Maine-et-Loire (49) | 20,401 | 24.5 | 10.2 |
| Manche (50) | 10,614 | 21.3 | 5.3 |
| Marne (51) | 14,343 | 25.5 | 3.2 |
| Haute-Marne (52) | 3,799 | 22.6 | 2.9 |
| Mayenne (53) | 7,404 | 24.2 | 6.7 |
| Meurthe-et-Moselle (54) | 17,560 | 24 | 17.5 |
| Meuse (55) | 4,457 | 24.7 | 22.8 |
| Morbihan (56) | 22,942 | 29.3 | 3.1 |
| Moselle (57) | 30,877 | 29.4 | 22.2 |
| Nièvre (58) | 4,344 | 21.6 | 3.8 |
| Nord (59) | 60,404 | 23.1 | 5.8 |
| Oise (60) | 20,340 | 24.5 | 10.1 |
| Orne (61) | 5,627 | 20.4 | 7.6 |
| Pas-de-Calais (62) | 33,196 | 22.8 | 16.2 |
| Puy-de-Dôme (63) | 14,268 | 21.5 | 7.1 |
| Pyrénées-Atlantiques (64) | 22,624 | 32 | 14.4 |
| Hautes-Pyrénées (65) | 6,020 | 26 | 19.6 |
| Pyrénées-Orientales (66) | 20,382 | 41 | 11.7 |
| Bas-Rhin (67) | 38,726 | 33.3 | 7.7 |
| Haut-Rhin (68) | 22,914 | 29.7 | 5.9 |
| Rhône (69) | 53,476 | 27.9 | 7.5 |
| Haute-Saône (70) | 6,823 | 29.3 | 7.2 |
| Saône-et-Loire (71) | 13,745 | 25 | 6.3 |
| Sarthe (72) | 10,630 | 18.8 | 6.4 |
| Savoie (73) | 14,383 | 32.1 | 6.6 |
| Haute-Savoie (74) | 27,588 | 32 | 7.3 |
| Paris (75) | 109,879 | 52.2 | 12.8 |
| Seine-Maritime (76) | 23,576 | 18.7 | 20 |
| Seine-et-Marne (77) | 31,469 | 21.4 | 5.7 |
| Yvelines (78) | 29,798 | 20.1 | 7 |
| Deux-Sèvres (79) | 8,258 | 22 | 18.6 |
| Somme (80) | 12,651 | 22.4 | 9.4 |
| Tarn (81) | 9,324 | 23.5 | 15.8 |
| Tarn-et-Garonne (82) | 7,497 | 28.2 | 19.5 |
| Var (83) | 44,017 | 39.3 | 22.1 |
| Vaucluse (84) | 19,808 | 34.6 | 24.9 |
| Vendée (85) | 18,426 | 25.8 | 4.9 |
| Vienne (86) | 10,619 | 24.2 | 12.6 |
| Haute-Vienne (87) | 9,373 | 25.1 | 4.2 |
| Vosges (88) | 11,873 | 33.2 | 25.6 |
| Yonne (89) | 9,679 | 29.1 | 10.5 |
| Territoire de Belfort (90) | 4,116 | 29.3 | 8.9 |
| Essonne (91) | 23,859 | 17.8 | 8.9 |
| Hauts-de-Seine (92) | 40,241 | 24.3 | 8.8 |
| Seine-Saint-Denis (93) | 29,661 | 17.4 | 5 |
| Val-de-Marne (94) | 32,482 | 22.8 | 4.2 |
| Val-d'Oise (95) | 27,445 | 21.4 | 9.1 |
| Guadeloupe (971) | 9,258 | 24.1 | 21.1 |
| Martinique (972) | 10,671 | 29.6 | 26.5 |
| Guyane (973) | 3,871 | 13.2 | 13 |
| La Réunion (974) | 12,557 | 14.1 | 17.4 |
| Mayotte (976) | 1,269 | 3.9 | 8 |

## Frequently asked questions

### APE code, NAF code, legal category: what is the difference?

The APE code and the NAF code mean the same thing for your SCI. The NAF is the list of activity codes, and the APE code (activité principale exercée, main activity carried on) is the one assigned to you in this list. The legal category is something else: it gives the form of the company, not its activity. For an SCI, it is 6540.

### Can you find out your SCI's code before receiving the Kbis?

Not before registration. According to Service-Public, the code "is assigned automatically by Insee when the company is registered [...] The entrepreneur does not need to apply for it."

### Which code for a family SCI?

The code follows what it does. If it rents out a property, go back to the table in the first section. If it rents out nothing, no official rule settles it: the 68.32B case is covered there.

### Can an SCI coded 68.20B rent out housing or do seasonal rentals?

The code does not forbid it, since it has no legal value (see the section on taxes). If renting out housing is your SCI's main activity, ask for the code to be corrected. Seasonal furnished rental, for its part, is a commercial activity (see the section on taxes).

### How many SCIs are there in France?

The Sirene register counts 1.9 million active SCIs on September 1, 2026, excluding companies formed to build and sell property. This total counts all SCIs that are registered and not struck off, even dormant ones.

## What the other sources say

The published figures on the number of SCIs

| Source | Figure | Date | What explains the gap |
| --- | --- | --- | --- |
| Infogreffe | 81,425 SCI registrations in 2025 | 01/30/2026 | Consistent: Sirene counts 81,642 SCIs created in 2025 outside Alsace-Moselle, including those closed since, which is 0.3% more than Infogreffe's 81,425 and 0.4% more than the 81,289 of its barometer, which covers "France including the overseas departments except Bas Rhin, Haut Rhin and Moselle". |
| North Data | more than 2 million active SCIs (in 2024) | 05/28/2025 | At least 5% above our 1.9 million. Even with construction-sale companies and the other related legal categories (1,951,976 in all), Sirene stays under 2 million. North Data points to its own database, without explaining how it determines whether an SCI is active. |
| Annonces-legales.fr | more than one million registered SCIs | 03/20/2025 | Still true with 1.9 million; neither method nor precise number. |
| Les Tricolores | more than 700,000 SCIs, attributed to Insee | 02/05/2025 | Attributed to Insee without a link or date; below the register. |
| Insee | No published number of SCIs | 10/03/2025 | Insee ranks family SCIs among non-productive units: "family real-estate companies and non-professional furnished-rental landlords are considered non-productive". |

Do you sell to SCIs?

Professionals: we match each SCI to its code, its headquarters and its creation date. [Get 100 SCIs from my area](/en#call)

## Method

We recorded every active SCI in Insee's Sirene register, updated on September 1, 2026, one by one. For each, we read the company's activity code and the 2027 code of its headquarters. The details are in the block below.

Method details

- **Source**: Insee's Sirene register, snapshot as of September 1, 2026, accessed on 10/14/2026.
- **Future codes table**: the "per 100" shares are rounded down, so that none says 100 when exceptions remain.
- **Headquarters coded 70.10Z**: 35,692 SCI headquarters have the head-office code while their SCI has another.
- **What each row represents**: an SCI is a legal unit of legal category 6540, "société civile immobilière", in active status. We counted 1,904,564 active SCIs, in a full census: no sample, so no margin of error. This count does not check each SCI's actual activity.
- **Outside the total**: 45,635 SCCVs, companies formed to build and sell property, in a separate legal category (94% of them have code 41.10D). Also excluded: 1,777 sociétés civiles d'attribution (companies that allocate property to their members), construction cooperatives or companies that provide a gradual path to homeownership. Active SCIs also have 35,332 secondary locations, on top of the 1,864,230 headquarters.
- **The code**: the company's (legal unit's) APE code. The département and the 2027 code are those of the active headquarters (1,864,230 headquarters). 40,334 SCIs have no active headquarters in the register, and 2,513 headquarters are outside any département.
- **The départements**: population figures are Insee's official 2023 totals, with Mayotte's figure taken from the 2026 census. The pre-2008 68.20A gap covers the 99 départements with at least 1,000 SCI headquarters.
- **What "active" means**: a dormant but not struck-off SCI stays "active", and a dissolved SCI is still counted until it is struck off.
- **The total**: an SCI has legal personality only from its registration (Code civil, art. 1842). All of them therefore go through the register: our total is the number of existing SCIs, not a minimum.
- **Outside the period table**: 37 SCIs with no usable creation year.
- **The "before 1990" group** counts 2,093 SCIs dated 1900 in Sirene, a standard date used for companies formed long ago.

## Cite this study

The full citation

> Scalon Observatory, "SCI NAF code: 68.20A or 68.20B, which one fits yours?", October 15, 2026: out of 1,904,564 active SCIs in the Sirene register (Insee, September 1, 2026), 85% carry code 68.20B and 11% code 68.20A. [https://scalon.fr/en/blog/sci-naf-code](/en/blog/sci-naf-code)

## Sources

The sources, with their links

- Insee, Sirene register, file of legal units and locations, updated 09/01/2026.
- Insee, NAF rév. 2, sous-classe 68.20A, 12/19/2025: [https://www.insee.fr/fr/metadonnees/nafr2/sousClasse/68.20A](https://www.insee.fr/fr/metadonnees/nafr2/sousClasse/68.20A)
- Insee, NAF rév. 2, sous-classe 68.20B, 12/19/2025: [https://www.insee.fr/fr/metadonnees/nafr2/sousClasse/68.20B](https://www.insee.fr/fr/metadonnees/nafr2/sousClasse/68.20B)
- Insee, NAF rév. 2, sous-classe 68.32A, 12/19/2025: [https://www.insee.fr/fr/metadonnees/nafr2/sousClasse/68.32A](https://www.insee.fr/fr/metadonnees/nafr2/sousClasse/68.32A)
- Insee, NAF rév. 2, sous-classe 68.32B, 12/19/2025: [https://www.insee.fr/fr/metadonnees/nafr2/sousClasse/68.32B](https://www.insee.fr/fr/metadonnees/nafr2/sousClasse/68.32B)
- Insee, "Vers une nouvelle nomenclature : la NAF 2025", 02/12/2026: [https://www.insee.fr/fr/information/8181066](https://www.insee.fr/fr/information/8181066)
- Insee, correspondence table NAF rév. 2 → NAF 2025, January 2026: [https://www.insee.fr/fr/statistiques/fichier/8181066/Correspondances_NAFrev2-NAF2025.xlsx](https://www.insee.fr/fr/statistiques/fichier/8181066/Correspondances_NAFrev2-NAF2025.xlsx)
- Insee, FAQ Sirene, "Comment l'Insee attribue-t-il le code APE ?", 02/04/2025: [https://www.insee.fr/fr/information/6790269?question=comment-l-insee-attribue-le-code-ape-quand-est-il-modifie](https://www.insee.fr/fr/information/6790269?question=comment-l-insee-attribue-le-code-ape-quand-est-il-modifie)
- Insee, APE code revision request form, 05/16/2022: [https://www.insee.fr/fr/information/6435934](https://www.insee.fr/fr/information/6435934)
- Insee, APE code revision for a new company, 12/11/2023: [https://www.insee.fr/fr/information/2015441](https://www.insee.fr/fr/information/2015441)
- Insee, requesting the revision of the APE code ("présomption d'activité"), 12/11/2023: [https://www.insee.fr/fr/information/7614104](https://www.insee.fr/fr/information/7614104)
- Service-Public.fr, "Changer l'objet social de la société", F36182, read on 10/14/2026: [https://entreprendre.service-public.gouv.fr/vosdroits/F36182](https://entreprendre.service-public.gouv.fr/vosdroits/F36182)
- Insee, free services of the Sirene register, 01/17/2024: [https://www.insee.fr/fr/information/6675111](https://www.insee.fr/fr/information/6675111)
- Insee, description of Sirene variables (code 00.00Z), 12/12/2018: [https://web.archive.org/web/20240901155040/https://www.insee.fr/fr/statistiques/fichier/3711695/Description-liste-sirene-fr.pdf](https://web.archive.org/web/20240901155040/https://www.insee.fr/fr/statistiques/fichier/3711695/Description-liste-sirene-fr.pdf)
- Insee, blog, "Combien d'entreprises sont actives en France ?", 10/03/2025: [https://blog.insee.fr/combien-d-entreprises-sont-actives-en-france](https://blog.insee.fr/combien-d-entreprises-sont-actives-en-france)
- Insee, populations of the départements in 2023 (in force on January 1, 2026); Mayotte: 2026 census, first results, 12/29/2025: [https://www.insee.fr/fr/statistiques/8680659](https://www.insee.fr/fr/statistiques/8680659)
- Service-Public.fr, "À quoi correspond le code APE (code NAF) ?", F33050, checked on 01/21/2026: [https://entreprendre.service-public.gouv.fr/vosdroits/F33050](https://entreprendre.service-public.gouv.fr/vosdroits/F33050)
- Service-Public.fr, "Société civile immobilière (SCI)", F38553, 10/07/2025: [https://entreprendre.service-public.gouv.fr/vosdroits/F38553](https://entreprendre.service-public.gouv.fr/vosdroits/F38553)
- Service-Public.fr, R61572 (Guichet des formalités des entreprises), 01/23/2025: [https://entreprendre.service-public.gouv.fr/vosdroits/R61572](https://entreprendre.service-public.gouv.fr/vosdroits/R61572)
- impots.gouv.fr, "Ma SCI détient un local en meublé", 07/08/2026: [https://www.impots.gouv.fr/particulier/questions/ma-sci-detient-un-local-en-meuble-ou-lindiquer-sur-la-declaration-de-la-sci-et](https://www.impots.gouv.fr/particulier/questions/ma-sci-detient-un-local-en-meuble-ou-lindiquer-sur-la-declaration-de-la-sci-et)
- Code civil, article 1842, 07/05/2024: [https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049876831](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049876831)
- Infogreffe, "2025, une année dominée par les difficultés des entreprises", 01/30/2026: [https://www.infogreffe.fr/actualites/2025---une-annee-dominee-par-les-difficultes-des-entreprises](https://www.infogreffe.fr/actualites/2025---une-annee-dominee-par-les-difficultes-des-entreprises)
- Annonces-legales.fr, Infogreffe barometer of business creation, year 2025, 02/03/2026: [https://www.annonces-legales.fr/actualite/barometre-de-la-creation-dentreprises-en-france-au-4%E1%B5%89-trimestre-et-sur-lannee-2025](https://www.annonces-legales.fr/actualite/barometre-de-la-creation-dentreprises-en-france-au-4%E1%B5%89-trimestre-et-sur-lannee-2025)
- North Data, "Plus de deux millions de SCI actives en France", 05/28/2025: [https://blog.northdata.fr/plus-de-deux-millions-de-sci-actives-en-france](https://blog.northdata.fr/plus-de-deux-millions-de-sci-actives-en-france)
- Annonces-legales.fr, "Code NAF SCI : comment le choisir", 03/20/2025: [https://www.annonces-legales.fr/fiches-pratiques/sci/creer-sci/code-naf-sci-comment-le-choisir/](https://www.annonces-legales.fr/fiches-pratiques/sci/creer-sci/code-naf-sci-comment-le-choisir/)
- Les Tricolores, "Créer une SCI familiale", 02/05/2025: [https://www.lestricolores.fr/article/creer-une-SCI-familiale](https://www.lestricolores.fr/article/creer-une-SCI-familiale)

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