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 (2025/26)
- Micro-entreprise turnover limits: €77,700 for services (BIC/BNC) and €188,700 for sales of goods.
- URSSAF social contributions on turnover: 12.3% (sales), 21.2% (BIC services), 21.1% (BNC/liberal). 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
A general self-employed estimate — pick your region below. Your exact France figures are listed above.
A dedicated France calculator is on the way — this gives a general estimate. Use the accurate France rates above for your filing.
Estimates use latest published figures (US 2025 brackets & 15.3% SE tax, UK Self Assessment bands + Class 4 NI, Canada federal + CPP, Germany §32a 2026 income tax + est. social & 19% VAT, GCC VAT rates). 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, ~21% 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 2025/26 headline guidance for the self-employed, verified against official sources — not tax advice. Check current rules or an accountant for your situation.