France Micro-entrepreneur tax calculator 2026
A French micro-entrepreneur in 2026 pays flat social contributions on gross turnover: 12.3% for sale of goods, 21.2% for BIC services, and 25.6% for BNC liberal professions. Income tax is either the progressive scale (0% up to €11,600, then 11%, 30%, 41%, 45%) applied after an abattement of 71/50/34%, or an optional flat versement libératoire of 1%, 1.7% or 2.2% of turnover.
This calculator estimates what a French micro-entrepreneur owes in 2026 on turnover: URSSAF social contributions plus income tax, under either the standard progressive scale or the optional versement libératoire.
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Result
France Micro-entrepreneur tax rates 2026
| Band or item | Rate |
|---|---|
| Sale of goods: social contributions (% of turnover) | 12.3% |
| Services (BIC): social contributions (% of turnover) | 21.2% |
| Liberal professions (BNC): social contributions (% of turnover) | 25.6% |
Source: www.autoentrepreneur.urssaf.fr
How the micro-entrepreneur scheme works
The micro-entrepreneur (auto-entrepreneur) regime is a simplified flat-rate scheme where you cannot deduct real business costs. Instead, both social contributions and income tax are worked out directly from your declared gross turnover (chiffre d'affaires). You keep simple records and declare turnover monthly or quarterly to URSSAF.
Your rates depend on your activity category. The three categories are sale of goods, services taxed as BIC (commercial and craft services), and BNC liberal professions (independent professional activity). Each category has its own social contribution rate and its own standard deduction (abattement) used for income tax.
Social contributions to URSSAF
Social contributions are a fixed percentage of gross turnover, with nothing to deduct. For 2026 the rates are:
- Sale of goods: 12.3% of turnover
- Services (BIC): 21.2% of turnover
- Liberal professions (BNC): 25.6% of turnover
If your turnover is zero in a period, you owe zero contributions. These percentages cover health, pension, family and other mandatory cover, so no separate self-employment payment is added on top.
Income tax: scale versus versement liberatoire
You have two ways to pay income tax. Under the standard progressive scale, tax is applied to turnover after a fixed abattement of 71% (goods), 50% (BIC services) or 34% (BNC). The resulting net is added to household income and taxed using the 2026 bands: 0% up to €11,600, 11% from €11,600 to €29,579, 30% up to €84,577, 41% up to €181,917, and 45% above.
Alternatively, if eligible, you can elect the versement libératoire, a flat income-tax payment taken alongside your contributions: 1% of turnover for goods, 1.7% for BIC services and 2.2% for BNC.
Worked example: BIC services, 40,000 EUR turnover
Take a BIC services micro-entrepreneur with €40,000 of turnover in 2026.
Social contributions: €40,000 × 21.2% = €8,480.
Income tax, scale option: after the 50% abattement the taxable net is €20,000. The first €11,600 is taxed at 0% and the remaining €8,400 at 11%, giving roughly €924 of tax (before any other household income or family quotient).
Income tax, versement libératoire: €40,000 × 1.7% = €680.
Here the versement libératoire is slightly cheaper, but the scale option can win once the household's overall tax position is factored in, which is why comparing both is worthwhile.
Frequently asked questions
How much tax does a French micro-entrepreneur pay in 2026?
Social contributions are 12.3% of turnover for goods, 21.2% for BIC services and 25.6% for BNC. Income tax is then either the progressive scale (0% up to €11,600, then 11%, 30%, 41%, 45%) after the abattement, or a flat versement libératoire of 1%, 1.7% or 2.2% of turnover.
What are the social contribution rates for auto-entrepreneurs?
For 2026 URSSAF charges 12.3% of turnover on sale of goods, 21.2% on BIC services, and 25.6% on BNC liberal professions. The percentage is applied to gross turnover with no deduction for expenses.
What is the abattement for micro-entrepreneur income tax?
The fixed standard deduction is 71% for sale of goods, 50% for BIC services and 34% for BNC liberal professions. Only the turnover remaining after this abattement is taxed under the progressive income tax scale.
What is the versement liberatoire and how much is it?
The versement libératoire is an optional flat income-tax payment collected with your contributions: 1% of turnover for goods, 1.7% for BIC services and 2.2% for BNC. It replaces putting your micro income through the progressive scale.
What are the 2026 French income tax bands?
The 2026 scale is 0% up to €11,600, 11% from €11,600 to €29,579, 30% up to €84,577, 41% up to €181,917, and 45% above €181,917. For micro-entrepreneurs these apply to turnover after the abattement.
Can micro-entrepreneurs deduct business expenses?
No. The micro scheme is flat-rate, so real costs are never deductible. Instead you get a fixed abattement (71%, 50% or 34%) for income tax, and social contributions are charged on 100% of turnover.
Official sources
- Direction générale des Finances publiques (DGFiP) — Corporate & personal income tax