Business taxes in France: calculator for sole proprietors and companies
Choose a sector, a legal form and a tax system, enter your annual revenue and expenses — the calculator shows every tax and contribution, the total and what you keep.
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Legal forms
Sole trader (EI) Entreprise individuelle (EI), y compris le régime du micro-entrepreneur
You run the business as an individual, with no separate legal entity, statutes or capital. Business and personal assets are separated automatically: business creditors can claim only business assets, but the tax office and URSSAF can claim both in case of breaches.
Requirements
Register online at the guichet des formalités des entreprises — no earlier than 1 month before starting and no later than 15 days after. Free for a micro-entrepreneur; a regular EI pays EUR 21.74 (trade) or EUR 45 (crafts); liberal activities are free.
A micro-entrepreneur declares turnover to URSSAF every month or quarter (even if zero; a missed declaration costs EUR 60.10), keeps a receipts book and, in trade, a purchases register; keep them for 10 years.
Under the real regime: full records of income and expenses, an annual professional return (2035 for BNC) and the personal tax return; URSSAF charges SSI contributions on the declared profit.
Crafts (hairdresser, repairs, bakery, etc.): you need a qualification — CAP/BEP or 3 years' experience in the trade — and registration as a craft business (fewer than 11 employees).
If you are VAT-registered and sell to individuals through till software, it must be certified (art. 286 CGI); this does not apply under the VAT franchise (franchise en base).
Sole proprietorMicro-entrepreneur — régime micro-BNC et micro-social
Contributions are 25.6% of turnover plus 0.2% for vocational training, paid monthly or quarterly. Income tax uses the progressive scale on 66% of turnover (a flat 34% expense allowance); actual expenses are ignored.
Conditions
Turnover excluding VAT in 2024 or 2025 of no more than EUR 83,600 (BNC services); the regime ends if the limit is exceeded two years in a row.
VAT: exemption (franchise en base) for services up to EUR 37,500 of turnover a year; above that, VAT registration is required.
Only for liberal (intellectual) services — IT, consulting, design, translation, etc. Crafts, trade and manufacturing use the 'Micro-entrepreneur (BIC)' form.
Sole proprietorMicro-entrepreneur — versement forfaitaire libératoire de l'impôt sur le revenu
Same as the micro-entrepreneur, but income tax is paid together with contributions at 2.2% of turnover, and no scale income tax is due on this income.
Conditions
The household reference income (RFR) for year N−2 must not exceed EUR 29,315 for a single person. The calculation takes RFR as 66% of this year's turnover.
Apply to URSSAF by 30 September; it applies from 1 January of the following year; for a new business, by the end of the 3rd month after registration. Turnover and VAT limits as for the micro-entrepreneur.
Sole proprietorMicro-entrepreneur — régime micro-BIC et micro-social (ventes et prestations de services commerciales ou artisanales)
Contributions are a percentage of turnover: 21.2% for consumer services, 12.3% for sales of goods. Income tax uses the progressive scale on turnover minus a flat 50% (services) or 71% (sales) allowance; actual expenses are ignored.
Conditions
Turnover excluding VAT in 2024 or 2025 of no more than EUR 83,600 for services and EUR 203,100 for sales of goods; the regime ends if the limit is exceeded two years in a row.
Also charged on turnover: CFP of 0.3% (craftspeople) or 0.1% (traders) and, if turnover exceeds EUR 5,000, a chamber levy: crafts chamber (CMA) 0.48% for services / 0.22% for sales, chamber of commerce (CCI) 0.015% for sales (CMA rates outside Alsace and Moselle).
VAT: exemption (franchise en base) up to EUR 85,000 of prior-year turnover for sales and EUR 37,500 for services; VAT is not included in the calculation.
Sole proprietorMicro-entrepreneur (BIC) — versement forfaitaire libératoire de l'impôt sur le revenu
Same as the BIC micro-entrepreneur, but income tax is paid together with contributions: 1% of turnover for sales of goods, 1.7% for services; no scale income tax is due on this income.
Conditions
The household reference income (RFR) for year N−2 must not exceed EUR 29,315 for a single person. The calculation takes RFR as this year's turnover minus the allowance.
Apply to URSSAF by 30 September — it applies from 1 January of the following year; for a new business, by the end of the 3rd month after registration. Turnover limits and levies as for the BIC micro-entrepreneur.
Sole proprietorEntreprise individuelle au régime réel (BNC — déclaration contrôlée; BIC — régime réel simplifié)
Tax and contributions are based on actual profit. SSI contributions are charged on profit before contributions minus 26%; income tax uses the progressive scale on profit minus contributions. IT and services are BNC (déclaration contrôlée); consumer services, trade and manufacturing are BIC (réel simplifié).
Conditions
No turnover limit. Requires records of income and expenses and the annual 2035 return; VAT from EUR 37,500 of turnover a year.
The calculation is for a business older than 2 years (in the first years URSSAF charges fixed provisional contributions); minimum pension, sickness-benefit and disability contributions are due even at zero profit.
For BIC sectors the CFP is EUR 139 for craftspeople (0.29% of PASS) and EUR 120 for traders; the first supplementary-pension (RCI) bracket is EUR 48,060. The BIC réel simplifié regime applies up to EUR 945,000 (sales) or EUR 286,000 (services) of turnover.
SASU company Société par actions simplifiée unipersonnelle (SASU)
A company with one shareholder, who is liable only up to the contribution. The president (you or another person) runs the company; the company pays corporate tax (IS).
Requirements
Statutes (complex — a lawyer is recommended); you set the capital, at least EUR 1; cash contributions are deposited in the company's bank account. Contributions in kind above EUR 30,000 are valued by a commissaire aux apports.
Publish a notice of incorporation in a legal-announcements medium (Shal), then register online at the guichet des formalités with the statutes, proof of publication and the capital deposit certificate.
Full accounting; annual accounts are approved by the sole shareholder and filed with the commercial court registry (greffe); corporate tax (IS) return.
A craft activity in a company requires the director to hold the qualification for that trade (diploma or experience).
CompanySociété par actions simplifiée unipersonnelle (SASU) à l'impôt sur les sociétés
The company pays corporate tax: 15% up to EUR 42,500 and 25% above. A president without salary pays no contributions; dividends bear 18.6% social levies plus income tax of 12.8% (31.4% in total) or, by option, the scale on 60% of the dividends — the calculation uses the cheaper one.
Conditions
The 15% rate applies if company turnover is below EUR 10 million, share capital is fully paid up and at least 75% is held by individuals.
Without a salary the president has no pension or health cover through the company. VAT is not included (threshold for services EUR 37,500 a year).
The scale is cheaper than 12.8% while dividends stay below about EUR 180,000 a year (SASU profit ≈ EUR 234,500): 40% and the 6.8% deductible CSG are taken off the dividends and the rest is taxed at the scale. Above EUR 250,000 of income the CEHR of 3–4% and the CDHR — a top-up to a 20% minimum (art. 224 CGI) — are added; under the PFU its base is the whole dividend, under the scale the dividend less 40%, so the scale is cheaper again between about EUR 415,000 and EUR 607,500 of SASU profit. The option is made in the year's tax return (art. 200 A 2 CGI) and covers all capital income and securities gains of that year; from 2026 income it can be withdrawn later if it turns out unfavourable.
EURL company Entreprise unipersonnelle à responsabilité limitée (EURL)
A SARL with one member: liability is limited to the contribution (except for management faults). The member-manager (gérant) is self-employed in the SSI. With an individual member it is taxed under income tax by default; corporate tax (IS) is optional.
Requirements
Statutes (Légifrance has model statutes for an EURL managed by its member); there is no minimum capital. Then: capital deposit, legal notice (Shal) and registration at the guichet des formalités.
An inventory and annual accounts every year, filed with the greffe within 6 months of the year-end. A management report is not needed for micro and small companies.
To choose corporate tax (IS), apply to the business tax office (SIE); the manager's contributions are then based on pay and on dividends above 10% of the capital.
Not available for some regulated activities (insurance, savings, regulated liberal professions).
CompanyEntreprise unipersonnelle à responsabilité limitée (EURL) à l'impôt sur les sociétés, gérant associé unique
Corporate tax as for the SASU. The owner-manager is self-employed (SSI): minimum contributions are due even without income, and dividends above 10% of capital bear SSI contributions instead of the 18.6% social levies. Income tax on dividends: 12.8% or the scale, whichever is cheaper.
Conditions
The calculation assumes share capital of EUR 1,000 with no shareholder current-account balance, so almost all dividends bear SSI contributions.
The 15% tax rate has the same conditions as for the SASU. Manager contributions are computed as for a self-employed person with more than 2 years of activity; VAT is not included.
The scale (40% of dividends untaxed, art. 158 and 200 A 2 CGI) is cheaper than 12.8% up to about EUR 180,000 of dividends (EURL profit ≈ EUR 234,500) and again between about EUR 415,000 and EUR 607,500 of profit (because of the CDHR); the option covers all capital income of the year. 6.8% CSG on all dividends is deducted from the tax base — both on the part up to 10% of capital and on the part subject to SSI contributions (line 2DF of the return). Above EUR 250,000 of income the CEHR and the CDHR (20% minimum, art. 224 CGI) are included.
Software development, IT services, consulting for companies and entrepreneurs.
IT and consulting for companies is a liberal activity (BNC): micro-BNC with a 34% allowance and contributions of 25.6% of turnover, the 2.2% flat tax payment, or the real regime. Micro-BIC is not available.
The micro-entrepreneur limit is EUR 83,600; CFP is 0.2% of turnover; there is no chamber levy (liberal professions are not registered with a CCI or CMA).
VAT: exemption up to EUR 37,500 of prior-year turnover (EUR 41,250 in the current year); above that, VAT registration is required.
Other business services draft — data being checked
Marketing, design, translation, engineering, bookkeeping and other professional services to companies.
Marketing, design, translation and engineering for companies are usually BNC too — the same rules as IT: micro-BNC 34% and 25.6%, the 2.2% flat tax payment, limit EUR 83,600.
Regulated professions affiliated to the CIPAV pension fund (e.g. architects) pay 23.2% instead of 25.6% as micro-entrepreneurs; bookkeeping as an expert-comptable requires registration with the Order.
Commercial services to companies (cleaning, event logistics, etc.) are BIC: micro-BIC with a 50% allowance and 21.2% contributions. The calculator treats this sector as BNC.
Services to individuals draft — data being checked
Household services, repairs, beauty, tutoring, photography — for private customers.
Household services, repairs and beauty are craft or commercial services (BIC): micro-BIC with a 50% allowance, 21.2% contributions, the 1.7% flat tax payment, limit EUR 83,600. Micro-BNC is not available.
Tutoring and some photography are BNC (34%, 25.6%): for these, choose the 'Other business services' sector.
Craftsperson: a CAP/BEP qualification or 3 years' experience for regulated trades (hairdresser, car repair); CFP 0.3% of turnover (EUR 139 under the real regime); the crafts-chamber levy of 0.48% of turnover above EUR 5,000 is included in the calculation.
VAT: exemption up to EUR 37,500 of prior-year turnover; if you are VAT-registered and use a till for sales to individuals, the till software must be certified.
Trade in goods draft — data being checked
Retail and wholesale, including an online shop (excluding excise goods).
Sales of goods (including an online shop) are BIC: micro-BIC with a 71% allowance, contributions of 12.3% of turnover, the 1% flat tax payment, limit EUR 203,100. Micro-BNC is not available.
A trader is registered in the RNE and the trade register (RCS); CFP is 0.1% of turnover (EUR 120 under the real regime); the chamber-of-commerce levy of 0.015% of turnover above EUR 5,000 is included in the calculation.
VAT: exemption up to EUR 85,000 of prior-year turnover (EUR 93,500 in the current year). A VAT-registered seller using a till for sales to individuals must use certified till software.
The local business tax CFE is not included; businesses with turnover up to EUR 5,000 are exempt from the minimum CFE.
Manufacturing draft — data being checked
Making and selling your own products: food, furniture, clothing, handmade goods.
Making and selling your own products falls into the sales category (BIC): micro-BIC with a 71% allowance, 12.3% contributions, the 1% flat tax payment, limit EUR 203,100.
Craft production (bakery, furniture, clothing): registration as a craft business (fewer than 11 employees), a qualification for regulated trades; CFP 0.3% of turnover (EUR 139 under the real regime); the crafts-chamber levy of 0.22% of turnover above EUR 5,000 is included.
VAT: exemption up to EUR 85,000 of prior-year turnover for sales of goods; making items to order from the customer's own material can count as a service (threshold EUR 37,500, micro-BIC 50%).
Assumptions
One owner, a French tax resident, with no employees, no other income and no children (1 tax share), full year.
Income tax uses the scale of the 2026 Finance Act (the latest published), with the décote and the high-income surcharge; VAT is not included.
Self-employed contributions are for a business older than 2 years and are treated as paid in the same year (no later adjustment).
For companies the owner draws no salary; after-tax profit is either paid out in full as dividends or kept in the company. Income tax on dividends is the cheaper of the 12.8% flat rate and the scale; deductible CSG is taken off in the same year (it is withheld when dividends are paid).
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