France self-employed (micro-entreprise) net income calculator 2026
The calculator computes the net income of a French micro-entrepreneur (auto-entrepreneur) for tax year 2026. It deducts social contributions paid to URSSAF at the rate for your activity category (optionally reduced by ACRE exoneration), then income tax either via the progressive brackets after the micro-abattement forfaitaire, or via the flat Versement Forfaitaire Libératoire (VFL) rate applied directly to turnover. All rates come from official sources (URSSAF, DGFiP/BOFIP, Légifrance) for tax year 2026.
| Revenue excl. VAT (CA HT) | €35,000.00 |
| Social contributions (URSSAF) | -€7,420.00 |
| Income tax — progressive brackets (IR) | -€0.00 |
| Net income | €27,580.00 |
Effective deduction rate 21.2 % · of which income tax 0.0 %
How this is calculated
- Check micro-regime eligibility: annual revenue excl. TVA (CA HT) must not exceed the 2026-2028 statutory thresholds — €203,100 for goods sales (BIC vente), €83,600 for commercial services (BIC services) and liberal/professional income (BNC), or €15,000 for unclassified furnished holiday lets (meublé de tourisme non classé). Exceeding the threshold in two consecutive years triggers a compulsory move to the standard tax regime (régime réel).
- Compute URSSAF social contributions at the flat rate for the activity type: BIC vente 12.3%, BIC services 21.2%, BNC non-regulated (SSI) 25.6%, BNC CIPAV 23.2%, classified furnished let (meublé classé) 6.0%. When ACRE relief applies (new-business exoneration), the effective rate is reduced by 25% — contributions = CA × base_rate × 0.75 — until the end of the third calendar quarter after the business start date.
- Income tax via VFL (Versement Forfaitaire Libératoire — flat tax on turnover): available when the household's 2024 reference taxable income (RFR) does not exceed €29,579 per quotient familial share. VFL rates are 1% for BIC vente, 1.7% for BIC services, and 2.2% for BNC. ACRE does not reduce the VFL rate.
- Income tax via progressive brackets (standard path): apply the micro-abattement forfaitaire to CA (71% BIC vente, 50% BIC services and meublé classé, 34% BNC, 30% meublé non classé, minimum €305) to obtain taxable professional income; add other household income; divide by quotient familial shares; apply the 2026 progressive brackets per share (0% to €11,600; 11% €11,600–€29,579; 30% €29,579–€84,577; 41% €84,577–€181,917; 45% above €181,917).
- TVA franchise alert: the calculator flags when CA approaches or exceeds the TVA franchise thresholds (services €37,500 base / €41,250 tolerance; goods €85,000 base / €93,500 tolerance). Above the tolerance limit, TVA is due from the first day of the month in which it is exceeded.
- Net income = CA HT minus social contributions minus income tax (VFL amount or estimated IR). This figure is an informational estimate and does not include ancillary levies such as the professional training contribution (CFP) or chamber of commerce fees.
FAQ
What are the micro-enterprise revenue thresholds in 2026?
The 2026-2028 thresholds set by law are €203,100 for goods sales and similar activities (BIC vente), €83,600 for commercial services (BIC services) and liberal/professional income (BNC), and €15,000 for unclassified furnished holiday lets (meublé de tourisme non classé). The micro-regime remains available as long as the threshold has not been exceeded in two consecutive preceding years.
Does ACRE reduce both social contributions and the VFL rate?
ACRE (aide à la création ou à la reprise d'entreprise) reduces social contributions by 25% — effective rate = 75% of the standard rate — until the end of the third calendar quarter after the business start date. The VFL flat tax rate (1%, 1.7%, or 2.2%) is not affected by ACRE and applies to the full CA regardless.
When does a micro-entrepreneur have to register for TVA?
Once annual revenue exceeds the TVA franchise base for the activity — €37,500 for services or €85,000 for goods sales. Because the services TVA threshold (€37,500) is well below the micro-regime income ceiling (€83,600), a service provider can be liable for TVA while still computing income under the micro-regime. Registration is required for the month in which the tolerance limit (€41,250 or €93,500) is exceeded.
What is the difference between BNC non-réglementé and BNC CIPAV?
BNC non-réglementé covers unregulated self-employed professionals (consultants, trainers, coaches, freelance developers, etc.) who contribute to the SSI social security scheme at 25.6%. BNC CIPAV covers regulated liberal professions (architects, osteopaths, chartered accountants, etc.) whose supplementary pension is managed by CIPAV rather than SSI, with contributions at 23.2%. The difference reflects distinct pension schemes, not a general tax advantage.
Is the net income shown the actual amount I will receive?
It is an informational estimate. The calculation does not include ancillary levies such as the professional training contribution (CFP) or chamber fees, nor actual business expenses. Income tax under the progressive bracket path is an approximation; the real liability may be lower after the low-income décote relief or personal tax credits, or higher if other household income is significant.
Official sources
Data last verified 2026-07-17 · tax year 2026 · 110 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
12 sources
- Légifrance / Premier Ministre — Arrêté du 22 décembre 2025 portant fixation du plafond de la sécurité sociale
- Légifrance / JORF n°0296 du 18 décembre 2025 — Décret n°2025-1228 du 17 décembre 2025 relatif au SMIC
- service-public.gouv.fr (DILA) — SMIC au 1er janvier 2026
- DGFiP (BOFIP) — BOFIP ACTU-2025-00206 — PAS grid adjustment May 2026; SMIC net imposable Jan 2026
- service-public.gouv.fr (DILA) — SMIC — current value (effective 2026-06-01, Arrêté du 22 mai 2026)
- DGFiP (BOFIP) — BOFIP BOI-BAREME-000037 — PAS grid & abattement contrats courts Jun 2026
- Légifrance / DILA — Code du travail art. L.3121-27 — durée légale du travail
- Légifrance / JORF — Arrêté du 22 mai 2026 — Minimum Garanti €4.35 from 2026-06-01 (JORF n°0121 du 24 mai 2026, JORFTEXT000054126589). Replaces previous search-page URL; direct permalink confirmed 2026-07-17.
- CLEISS — CLEISS — France social contribution rates 2026
- AGIRC-ARRCO — AGIRC-ARRCO — paramètres 2026: T1 employee rate 3.15%
- AGIRC-ARRCO — AGIRC-ARRCO barème 2026 — APEC cadres 0.024% employee
- DGFiP (BOFIP) — BOFIP BOI-IR-LIQ-20-10 — IR barème 2026 (revenus 2025)
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.