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FRNormas oficiales, modeladas

Impuestos del autónomo en France (2026).

Un autónomo que gana 60.000 € al año en France se queda entre 33.786 EUR y 39.536 EUR según el régimen; la mejor opción es «Micro-entrepreneur (micro-BNC) — 34% allowance + progressive income tax», con una carga efectiva del 34.1%. Abajo, 3 regímenes, cada uno calculado a partir de las normas oficiales.

Verificado

3 regímenes · 6 registros de fuentes · cada resultado sigue las normas publicadas del régimen

FR · 2026

01

Con 60 000 € al año

Una vista comparable de todos los regímenes a los que se puede acceder, antes de las normas completas.

  1. 01Micro-entrepreneur (micro-BNC) — 34% allowance + progressive income taxMejor resultado con estos ingresosIngreso neto39.536 EURCarga efectiva34.1%
  2. 02SASU — 15%/25% corporate tax + 31.4% PFU on dividendsIngreso neto33.786 EURCarga efectiva43.7%

Perfil de referencia: autónomo · 60 000 € de ingresos brutos anuales · sin gastos deducibles · residencia fiscal el año completo.

Normas completas

Por dentro de cada régimen fiscal

01activoAutónomo

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

Carga efectiva con 60 000 €

34.1%

Lo que pagas

  • Abattement forfaitaire micro-BNC (34%) — 34% of revenue (una deducción que reduce la base imponible, no un pago)
  • 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
  • 04
    Impôt sur le revenu (barème 2026)

    Escala progresiva · base: beneficio anual

    beneficio anual · EURTipo
    ≤ 11.6000%
    11.600–29.57911%
    29.579–84.57730%
    beneficio anual · EURTipo
    84.577–181.91741%
    > 181.91745%

Requisitos de acceso

  • Límite de ingresos 77.700 EUR/year
  • Actividades: it-services, consulting, liberal-professions
  • Exige residencia fiscal
  • 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.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR21.358 EUR28.8%
60.000 EUR39.536 EUR34.1%
120.000 EURsupera el límite de ingresos—

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

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.

02activoSociedad

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

Carga efectiva con 60 000 €

43.7%

Lo que pagas

  • 01
    Impôt sur les sociétés (IS)

    Escala progresiva · base: beneficio anual

    beneficio anual · EURTipo
    ≤ 42.50015%
    beneficio anual · EURTipo
    > 42.50025%
  • Prélèvement forfaitaire unique sur dividendes (PFU 31.4%) — 31.4% of amount left after "Impôt sur les sociétés (IS)"

Requisitos de acceso

  • Actividades: it-services, consulting, most-activities
  • Exige residencia fiscal
  • 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.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR17.493 EUR41.7%
60.000 EUR33.786 EUR43.7%
120.000 EUR64.656 EUR46.1%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

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.

03activoAutónomo

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

Carga efectiva con 60 000 €

—

Lo que pagas

  • 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

Requisitos de acceso

  • Límite de ingresos 44.400 EUR/year
  • Actividades: it-services, consulting, liberal-professions
  • Exige residencia fiscal
  • 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).

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR21.600 EUR28.0%
60.000 EURsupera el límite de ingresos—
120.000 EURsupera el límite de ingresos—

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

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.

02

Prueba con tus propias cifras

Cambia ingresos, moneda y gastos para recalcular todos los regímenes activos de France.

calculadora completa
  1. 1 Micro-entrepreneur (micro-BNC) — 34% allowance + progressive income tax
    39.536 EURneto/año
    34.1 % de carga
  2. 2 SASU — 15%/25% corporate tax + 31.4% PFU on dividends
    33.786 EURneto/año
    43.7 % de carga
  3. 3 Micro-entrepreneur (micro-BNC) — versement libératoire (2.2% flat income tax)supera el límite de ingresos
    43.200 EURneto/año
    28.0 % de carga