Net Income
35 285,00 €
Monthly Net
2 940,42 €
Effective Rate
29.4%
What is the auto-entrepreneur (micro-entrepreneur) status?
The auto-entrepreneur (now officially called micro-entrepreneur) is a simplified business status in France for sole traders. It offers simplified accounting, flat-rate social charges based on revenue, and an optional flat income tax payment (versement libératoire).
What are the social charge rates for each activity type?
Social charges are calculated on total revenue: 12.3% for sales of goods (BIC vente), 21.3% for services (BIC services), and 23.3% for liberal professions (BNC). These rates include health, retirement, family allowances, and CSG/CRDS.
What are the revenue thresholds for auto-entrepreneur status?
For 2025, the annual revenue thresholds are: €188,700 for sale of goods (BIC vente) and €77,700 for services (BIC and BNC). Exceeding these thresholds for two consecutive years means you must switch to a standard business regime.
What is the versement libératoire?
The versement libératoire is an optional flat income tax payment: 1% for BIC vente, 1.7% for BIC services, and 2.2% for BNC. It is available only if your household reference income (N-2) is below a certain threshold. It replaces the progressive income tax on your business revenue.
Compliance: This calculator uses official French tax rates for 2025. Results are indicative — for complex situations, consult a tax professional.
How the micro-entreprise regime works for self-employed workers in France
What is an auto-entrepreneur?
An auto-entrepreneur (also called micro-entrepreneur) is a simplified business status for self-employed people in France. You pay social charges as a flat percentage of your turnover — no complex accounting needed. In 2025, the turnover cap is €188,700 for sales and €77,700 for services.
What social charges do auto-entrepreneurs pay?
You pay cotisations sociales as a percentage of turnover: 12.3% for buying and selling goods, 21.2% for services (BIC), and 21.1% for liberal professions (BNC). On €3,000 of monthly service income, that is about €636 in social charges. These cover health insurance, retirement, and maternity.
How is income tax calculated for auto-entrepreneurs?
You have two options. The default method applies a flat abatement to your turnover (71% for sales, 50% for services BIC, 34% for BNC) and taxes the rest using normal income tax brackets. Alternatively, you can opt for the versement libératoire — a flat 1% to 2.2% of turnover paid monthly or quarterly alongside your social charges.
What is the CFE tax auto-entrepreneurs must pay?
The CFE (Cotisation Foncière des Entreprises) is a local business tax based on where you work. It ranges from about €200 to €600 per year depending on your commune. You are exempt in your first calendar year of activity. If your annual turnover is below €5,000, you are also exempt.
Do auto-entrepreneurs charge VAT?
Most auto-entrepreneurs benefit from the franchise en base de TVA, meaning they do not charge or collect VAT. This applies as long as turnover stays below €36,800 for services or €91,900 for sales. Your invoices must include the mention "TVA non applicable, article 293 B du CGI". If you exceed these thresholds, you must register for TVA.
How do you register as an auto-entrepreneur?
You register free of charge on the guichet unique at formalites.entreprises.gouv.fr. You will need your ID, proof of address, and your numéro de sécurité sociale. Registration is confirmed within a few days and you receive your SIRET number — the unique business identifier you must put on all invoices.
What happens if you exceed the turnover cap?
If you exceed the cap for two consecutive years, you must switch to a different business status (like an entreprise individuelle au réel or a SASU/EURL). In the year of the first breach, you keep auto-entrepreneur status but must start charging VAT if you also exceed the VAT thresholds. Plan ahead if you are close to the limit.
DGFiP-Aligned: Based on 2025 DGFiP rates and thresholds. For personal advice, speak to a qualified expert-comptable (chartered accountant).
Disclaimer: This calculator provides estimates based on current French tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
Related Calculators
Auto-Entrepreneur Rate Calculator
Find the right hourly or daily rate to hit your income target.
Self-Employed Tax (TNS) Calculator
Calculate income tax and social charges for travailleurs non-salariés.
BNC/BIC Calculator
Compare BNC (non-commercial) and BIC (industrial/commercial) tax regimes.
TVA Registration Calculator
Check if you need TVA registration based on your revenue thresholds.
URSSAF Calculator
Calculate your quarterly or monthly URSSAF social contributions.