France Sole proprietor (real regime) tax calculator 2026
A French sole proprietor on the real regime (EI au réel) in 2026 pays progressive income tax on real profit (revenue minus costs): 0% up to €11,600, 11% to €29,579, 30% to €84,577, 41% to €181,917, then 45%. On top, TNS social contributions run about 44% of profit.
This calculator estimates the total 2026 tax burden for a French sole proprietor taxed under the real regime (EI au réel), combining progressive income tax on your real profit with self-employed TNS social contributions.
Calculate estimate
Result
France Sole proprietor (real regime) tax rates 2026
| Band or item | Rate |
|---|---|
| Up to €11,600 | 0% (tax free) |
| €11,600 to €29,579 | 11% |
| €29,579 to €84,577 | 30% |
| €84,577 to €181,917 | 41% |
| Over €181,917 | 45% |
| Social contributions (TNS contributions (URSSAF/SSI)) | 44% |
Source: taxsummaries.pwc.com
How is a French EI au réel taxed in 2026?
Under the real regime, your taxable base is your actual profit: business revenue minus deductible costs. That profit is added to your household income and taxed through France's progressive income tax scale (barème de l'impôt sur le revenu).
The 2026 brackets are:
- Up to €11,600: 0%
- €11,600 to €29,579: 11%
- €29,579 to €84,577: 30%
- €84,577 to €181,917: 41%
- Above €181,917: 45%
The scale is marginal, so each slice of profit is taxed only at the rate for that band. Unlike the micro-entreprise regime, the real regime lets you deduct real business expenses instead of a fixed allowance, which is why it suits activities with high running costs.
What social contributions does a TNS pay?
As a travailleur non salarié (TNS), you pay social security contributions to URSSAF/SSI covering health, family, retirement and other cover. In this estimate they are modelled at roughly 44% of your real profit. These contributions are separate from income tax and are calculated on your professional profit rather than on a fixed-rate allowance.
TNS contributions are your main charge on self-employment income, so they usually weigh more than income tax itself, especially at lower profit levels where the income tax rate is still 0% or 11% but the 44% social rate already applies.
A worked example at €50,000 profit
Take a sole proprietor with real profit of €50,000 (revenue minus costs).
Income tax (marginal bands):
- First €11,600 at 0% = €0
- €11,600 to €29,579 (€17,979) at 11% = €1,977.69
- €29,579 to €50,000 (€20,421) at 30% = €6,126.30
Total income tax ≈ €8,104.
TNS contributions: 44% × €50,000 = €22,000.
Combined, this profile faces about €30,104 in income tax plus social contributions on €50,000 of profit. Figures are simplified estimates; your actual liability depends on your full household situation, family quotient and any reliefs.
Frequently asked questions
How much tax does a French sole proprietor pay in 2026?
An EI au réel pays progressive income tax (0% up to €11,600, then 11%, 30%, 41% and 45%) plus roughly 44% in TNS social contributions on real profit. On €50,000 profit that is about €8,104 income tax and €22,000 contributions.
What are the French income tax brackets for 2026?
The 2026 scale is: 0% up to €11,600, 11% from €11,600 to €29,579, 30% from €29,579 to €84,577, 41% from €84,577 to €181,917, and 45% above €181,917. Rates apply marginally to each slice.
What is the taxable base under the real regime?
Your taxable base is your real profit: business revenue minus your actual deductible costs. Unlike the micro regime, there is no fixed percentage allowance, so keeping detailed expense records is essential.
How much are TNS social contributions in France?
Self-employed TNS contributions to URSSAF/SSI are estimated at about 44% of your real profit. On €30,000 of profit that is roughly €13,200; on €50,000 it is €22,000.
Is the real regime better than the micro-entreprise?
The real regime lets you deduct actual expenses instead of a fixed allowance, so it usually wins when your business costs are high. The same progressive brackets (0% to 45%) and roughly 44% TNS rate apply to the resulting profit.
How much would I pay on €30,000 of profit?
Income tax would be about €2,103 (0% on the first €11,600, 11% to €29,579, 30% on the €421 above), plus roughly €13,200 in TNS contributions at 44%, for around €15,303 total.
Official sources
- Direction générale des Finances publiques (DGFiP) — Corporate & personal income tax