Auto-entrepreneur tax in France
The micro-entreprise (auto-entrepreneur) regime is France's simple setup for independents. You pay social contributions on turnover, income tax, and TVA once you pass the exemption thresholds. Here are the 2026 headline figures.
The headline figures
- Micro-entreprise turnover limits (2026–2028): €83,600 for services (BIC/BNC) and €203,100 for sales of goods.
- URSSAF social contributions on turnover (2026): 12.3% (sales of goods), 21.2% (commercial/artisan services), 25.6% (liberal/BNC services) — plus a small CFP training levy. You can opt for the versement libératoire flat income-tax option (1%–2.2%) if eligible.
- TVA (VAT) franchise: exempt up to €37,500 for services / €85,000 for goods; above that you charge 20% TVA.
Quick tax estimate
Estimate your France tax below. For the full breakdown, open the dedicated France calculator.
Micro-entrepreneur charges are on gross turnover — expenses aren't deductible.
Estimated total charges & tax
€20,464
Effective rate 34.1% on €60,000 turnover
Micro-entrepreneur (Liberal / freelance services (BNC)): charges are on GROSS turnover — expenses aren't deductible. A 34% abatement applies before income tax. Optional versement libératoire = 2.2% flat on turnover if eligible. TVA: above the €37,500 threshold you must charge 20% TVA. Income tax assumes a single 1-part household — your actual bill depends on your quotient familial.
Estimates use 2026 French figures for micro-entrepreneurs: URSSAF social contributions and the CFP levy on turnover, plus income tax under the barème after the fixed abatement (single one-part household). TVA is separate. Simplified estimate for planning only — not tax advice.
France freelancer tax — FAQ
How much tax does an auto-entrepreneur pay in France?
You pay URSSAF social contributions on turnover (12.3% sales of goods, 21.2% commercial services, 25.6% liberal/BNC services), plus income tax — either via the progressive scale after a fixed abattement, or a flat versement libératoire of 1%–2.2% if eligible.
When must an auto-entrepreneur charge VAT (TVA)?
Once turnover passes the franchise en base thresholds — €37,500 for services or €85,000 for sales — you must charge 20% TVA and file regular VAT returns.
Figures are current headline guidance for the self-employed, verified against official sources — not tax advice. Check current rules or an accountant for your situation.