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Freelancer taxes in France (2026)

A freelancer earning €60,000 a year in France keeps between 33,786 EUR and 39,536 EUR depending on the scheme — the best option is "Micro-entrepreneur (micro-BNC) — 34% allowance + progressive income tax" at an effective burden of 34.1%. 3 schemes below, each computed from official rules.

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Tax schemes

Micro-entrepreneur (micro-BNC) — 34% allowance + progressive income tax

activeSole proprietor

What you pay

  • Abattement forfaitaire micro-BNC (34%) — 34% of revenue (a deduction that lowers the tax base, not a payment)
  • Cotisations sociales micro (25.6% autres prestations de services BNC) — 25.6% of revenue
  • Contribution à la formation professionnelle (CFP 0.2%) — 0.2% of revenue
  • Impôt sur le revenu (barème 2026) — progressive on profit: 0% up to 11,600, 11% up to 29,579, 30% up to 84,577, 41% up to 181,917, 45% above

Eligibility

  • Revenue cap 77,700 EUR/year
  • Activities: it-services, consulting, liberal-professions
  • Requires tax residency
  • The default route for a solo IT/consulting freelancer (profession libérale non réglementée, BNC). Micro-social contributions are a flat 25.6% of turnover (2026); income tax is on 66% of turnover (a 34% flat allowance replaces real expenses) under the progressive barème. Revenue ceiling €77,700 for 2025 income (rising to €83,600 for 2026–2028 income). Real expenses are irrelevant under micro — the 34% allowance is deemed.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR21,358 EUR28.8%
60,000 EUR39,536 EUR34.1%
120,000 EURover income cap—

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

The 25.6% micro-social rate (2026, up from 24.6% in 2025) is an all-in flat rate on turnover covering health, pension, CSG/CRDS etc.; it is NOT deductible from the income-tax base (the 34% allowance is deemed to cover costs). CFP 0.2% for professions libérales. Above €37,500 turnover (services) the freelancer must charge VAT (TVA) — neutral for B2B/foreign clients, excluded from this burden metric. NOT modeled: CFE (cotisation foncière des entreprises, a local business tax from year 2, ~€200–600/yr varying by commune), the versement libératoire option (see fr-micro-bnc-vfl), the first-year ACRE 50% contribution reduction, family quotient (single/1 part assumed), and DTA relief. Income tax uses the 2026 barème (revenus 2025), the latest published scale.

Micro-entrepreneur (micro-BNC) — versement libératoire (2.2% flat income tax)

activeSole proprietor

What you pay

  • Cotisations sociales micro (25.6% autres prestations de services BNC) — 25.6% of revenue
  • Contribution à la formation professionnelle (CFP 0.2%) — 0.2% of revenue
  • Versement libératoire de l'impôt sur le revenu (2.2% BNC) — 2.2% of revenue

Eligibility

  • Revenue cap 44,400 EUR/year
  • Activities: it-services, consulting, liberal-professions
  • Requires tax residency
  • Same micro-BNC regime, but with the optional versement forfaitaire libératoire: income tax is paid as a flat 2.2% of turnover (BNC) alongside the micro-social contributions, instead of the progressive barème. ELIGIBILITY IS RESTRICTED by reference tax income: available only if the household's revenu fiscal de référence (RFR) for year N-2 is ≤ €29,315 per part. We model this for a single filer as a turnover ceiling of ~€44,400 — because a micro-BNC filer's RFR equals 66% of turnover (after the 34% allowance), so RFR €29,315 ÷ 0.66 ≈ €44,400. Above that (e.g. at €60k) the RFR cap is breached and this option is unavailable, so the engine correctly falls back to fr-micro-bnc (progressive).

Net income examples

Gross/yearNet/yearBurden
30,000 EUR21,600 EUR28.0%
60,000 EURover income cap—
120,000 EURover income cap—

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Versement libératoire = a flat 2.2% of turnover for BNC/professions libérales, replacing the progressive income tax. Attractive only for taxpayers with enough income to owe barème tax but whose N-2 RFR stays under €29,315/part (×1.5 for a couple, +25%/quarter-part) — practically, lower earners or dual-income households. Because it is a flat % on turnover, the total burden is constant at 25.6% + 0.2% + 2.2% = 28.0% of turnover. Same unmodeled items as fr-micro-bnc (CFE, ACRE, VAT threshold, DTA). At €60k the RFR condition is not met, so fr-micro-bnc (progressive) is the applicable micro route there.

SASU — 15%/25% corporate tax + 31.4% PFU on dividends

activeCompany

What you pay

  • Impôt sur les sociétés (IS) — progressive on profit: 15% up to 42,500, 25% above
  • Prélèvement forfaitaire unique sur dividendes (PFU 31.4%) — 31.4% of amount left after "Impôt sur les sociétés (IS)"

Eligibility

  • Activities: it-services, consulting, most-activities
  • Requires tax residency
  • Company route: a SASU (single-shareholder simplified company) pays corporate income tax (IS) — 15% on the first €42,500 of profit (SME conditions met: turnover < €10M, capital fully paid, ≥75% held by individuals), 25% above — then the owner pays the 31.4% PFU (flat tax) when the after-IS profit is distributed as a dividend. Modeled as the full chain to the owner's pocket assuming all profit is distributed and no salary is drawn. grossAnnual = company profit before IS.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR17,493 EUR41.7%
60,000 EUR33,786 EUR43.7%
120,000 EUR64,656 EUR46.1%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Models the all-dividends chain: IS (15% up to €42,500, then 25%) then the 31.4% PFU (12.8% income tax + 18.6% social levies; the flat tax rose from 30% on 1 Jan 2026 when the CSG on capital income went 9.2%→10.6% under the 2026 Social Security Financing Law). NOT modeled and usually favourable in practice: paying the président a salary (assimilé-salarié) shifts income into the progressive scale but carries heavy employer+employee social charges (~70–80% of net salary) — the salary-vs-dividend optimum is case-specific, so this all-dividends figure is one clean reference point, not the minimum. Also not modeled: the option to tax dividends at the progressive barème with a 40% abattement (better for low brackets), the €60k social-charge exemption on SASU dividends (unlike EURL), formation/accounting costs, CFE, and VAT.

Try your own numbers

Same engine, your income. For a cross-country comparison use the full calculator.

  1. 1 Micro-entrepreneur (micro-BNC) — 34% allowance + progressive income tax
    39,536 EURnet/year
    34.1% burden
  2. 2 SASU — 15%/25% corporate tax + 31.4% PFU on dividends
    33,786 EURnet/year
    43.7% burden
  3. 3 Micro-entrepreneur (micro-BNC) — versement libératoire (2.2% flat income tax)over income cap
    43,200 EURnet/year
    28.0% burden