France self-employed net income calculator (auto-entrepreneur)
Your net income as a French auto-entrepreneur (BNC liberal profession) is revenue minus 25.6% social contributions and, if you opt in, a further 2.2% flat income tax under the versement libératoire.
Worked example: with Annual revenue of 40,000, this model computes Net income / year 28,880. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How auto-entrepreneur in France is calculated
France's micro-entrepreneur (auto-entrepreneur) regime charges social contributions (cotisations sociales) as a flat percentage of revenue, with the rate set by activity type: 25.6% for BNC liberal professions — consultants, coaches, most freelance service providers — versus lower rates for goods and BIC trading activities.
On top of cotisations, most micro-entrepreneurs owe standard progressive income tax on their revenue after a flat-rate deduction. An alternative exists — the versement libératoire — which replaces that with a further flat 2.2% of revenue paid alongside cotisations, available to anyone below a household income-tax reference threshold. This model uses that flat option, since it turns the whole calculation into two percentages of revenue.
The regime is capped at 77,700 EUR of annual revenue for services (188,700 EUR for goods and accommodation); crossing it exits micro-entrepreneur status into the standard business tax regime, with real bookkeeping and VAT obligations.
Worked example
| Annual revenue (EUR) | 40000 |
|---|---|
| Cotisations sociales (25.6%) ✓ | 10240 |
| Versement libératoire (2.2%) ✓ | 880 |
| Threshold Excess ✓ | 0 |
| Net income / year ✓ | 28880 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
How much net income from 40,000 EUR revenue in France?
Cotisations (25.6%) are 10,240 EUR and the versement libératoire (2.2%) is 880 EUR, leaving 28,880 EUR net — a combined 27.8% taken directly from revenue.
What is the versement libératoire?
An optional flat income-tax rate (2.2% of revenue for BNC liberal professions) paid alongside cotisations instead of the standard progressive income tax on revenue after a flat deduction. It suits freelancers who would otherwise sit in a higher tax bracket.
What happens above the 77,700 EUR ceiling?
Revenue above the ceiling is no longer eligible for micro-entrepreneur status; a different business structure (with VAT and real accounting) would apply instead, which this page does not model.
Sources
- URSSAF — Auto-entrepreneur : cotisations et contributions sociales · checked 2026-08-22
- Abby — Cotisations sociales auto-entrepreneur 2026 · checked 2026-08-22
- Hayot Expertise — French micro-business 2026: accounting, VAT and income tax trade-offs · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 2 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 2 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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