A simplified French tax and social regime for small independent businesses. You pay social charges as a flat percentage of turnover (no deductions, no accounting of expenses) and income tax either via the flat prélèvement libératoire or the standard scale after an automatic abatement (34% for BNC, 50% for BIC services, 71% for sales). It is designed for solo freelancers under the revenue ceilings — simple to run, but inflexible if your cost structure is heavy.

Reported 2026 rates: 12.3% for sales of goods, 21.2% for BIC commercial and craft services, 25.6% for non-regulated BNC services, and 23.2% for Cipav-affiliated regulated liberal professions. The BNC rate was raised to 25.6% from 1 January 2026 by decree n° 2025-943 to fund retirement rights — it was 21.1% as recently as mid-2024. These are flat percentages of turnover, paid monthly or quarterly to Urssaf. Confirm live rates at entreprendre.service-public.fr.

It is a flat, final income-tax payment of 2.2% of turnover for BNC (1.7% for BIC services, 1% for sales), paid together with your social charges. It replaces income tax on that revenue — the income is considered already taxed and does not re-enter the progressive scale. You must opt in at registration (or annually), and eligibility depends on your household's reference tax income two years earlier being under a per-part threshold. If you qualify, it is usually the cheaper option at low-to-mid revenue.

At low revenue, or in households with a low effective rate. The standard scale taxes only (revenue − 34% or 50% abatement) through progressive brackets starting with a 0% band to about €11,500. At €25,000 BIC services revenue the standard scale costs ~€110 versus €425 for the prélèvement. The calculator shows the crossover for your numbers — but it ignores family quotient and décote, which push the standard scale's advantage further for families.

The maximum annual turnover to stay in the micro-BNC regime (€188,700 for sales of goods). Exceed it two years running and you exit the micro regime for the régime réel, where social charges are computed on profit (roughly 40–45% of net) with full accounting. High-revenue freelancers often find the régime réel cheaper than micro at scale — but the admin burden is real. The calculator flags revenue above the ceiling.

Not until you cross the franchise threshold: €37,500 of services turnover (€91,900 for sales), with tolerance bands (€41,250 / €101,000) for one-year overshoots. Below it you invoice VAT-free ("TVA non applicable, art. 293 B du CGI"). Above it you must charge 20% VAT, file returns, and your pricing math changes completely — this calculator does not model VAT.

ACRE (aide à la création ou reprise d'entreprise) temporarily reduces your social charges during the first year(s) of activity. It is the single biggest lever a new micro-entrepreneur has — but the relief rate was cut for businesses created from 1 July 2026 (25% reduction instead of 50%, i.e. you pay 75% of the normal rate). You must apply to Urssaf; it is not automatic. This calculator models the full rate — subtract your ACRE reduction separately if you qualify.

A small extra levy on top of the micro-social rate, funding your right to professional training. Roughly 0.1% for commerçants, 0.29% for artisans, and 0.34% for liberal professions (figures vary by chamber and region). It is not included in the calculator's social-charge line — add it to your real cost, and pay it, because it is what keeps your training rights alive.

Roughly: selling, making, or trading = BIC; intellectual and consulting services = BNC; regulated professions (lawyers, doctors, architects) = usually Cipav or their own caisse. The label determines your social-charge rate (21.2% vs 25.6% vs 23.2%) and your abatement (50% vs 34%) — a €45,000 BNC pays about €1,980 more in social charges than the same revenue as BIC. If your activity sits on the boundary (e.g. a developer who also sells templates), get the classification confirmed — the rate gap is too large to guess.

No — deliberately. The décote (a tax reduction for low tax bills) and the family quotient (splitting income across household parts) can substantially cut the standard-scale figure, especially for families. That is why the calculator's standard-scale output is labeled an estimate and why the final comparison should be confirmed in the official impots.gouv.fr simulator with your real household.

EU/EEA/Swiss citizens can register freely; non-EU nationals generally need a valid residence permit authorizing independent work (e.g. passeport talent or an auto-entrepreneur-compatible titre de séjour). You also need a French address and to affiliate with Urssaf. The tax math in this calculator is the same regardless — but the right to use the regime depends on your immigration status, so confirm before relying on these numbers.

Every year, potentially. The BNC rate has moved three times since mid-2024 alone. Each loi de finances can adjust brackets, thresholds, and relief rates; Urssaf publishes the micro-social rates each January. Bookmark the Service-Public "régime micro-social" page and re-check every January before you quote annual retainers — a 1–2 point rate move is a few hundred euros of margin you either priced in or did not.