Taxable Income
46 200,00 €
Monthly Net
5 247,92 €
Effective Rate
10.0%
What is the difference between BNC and BIC?
BNC (Bénéfices Non Commerciaux) applies to liberal professions and intellectual services. BIC (Bénéfices Industriels et Commerciaux) applies to commercial, industrial, and artisan activities. The distinction determines your tax abatement rate under the micro regime.
What are the abatement rates under the micro regime?
Under the micro regime, a flat-rate abatement is applied to your gross revenue: 71% for BIC sale of goods, 50% for BIC services, and 34% for BNC. The minimum abatement is €305. This means only the remaining percentage is taxed.
When should I choose the réel regime?
The réel regime is better when your actual business expenses exceed the flat-rate abatement. For example, if you are BNC with 50% expenses, the réel regime (50% deduction) is better than the micro regime (34% abatement). The réel regime requires proper accounting and receipts.
Can I switch between micro and réel?
Yes, you can opt for the réel regime even if you are eligible for the micro regime. The option is typically exercised when filing your tax return. Once you choose réel, you are generally committed for at least two years.
Compliance: This calculator uses official French tax rates for 2025. Results are indicative — for complex situations, consult a tax professional.
The difference between non-commercial and industrial-commercial income categories
What does BNC mean?
BNC stands for Bénéfices Non Commerciaux (non-commercial profits). It covers income from liberal professions — doctors, lawyers, architects, consultants, IT freelancers, and similar. If you earn money from your personal expertise rather than selling goods, you are likely BNC. The micro-BNC flat abatement is 34% of turnover.
What does BIC mean?
BIC stands for Bénéfices Industriels et Commerciaux (industrial and commercial profits). It covers buying and selling goods, manufacturing, hospitality, and commercial services like hairdressing or plumbing. The micro-BIC flat abatement is 50% for services and 71% for buying and selling goods.
How does the tax abatement work in practice?
Under the micro regime, the tax office applies a flat deduction to your turnover to estimate your expenses. For BNC, 34% is deducted, so you are taxed on 66%. For BIC services, 50% is deducted, and for BIC sales, 71% is deducted. On €50,000 of BNC turnover, your taxable income is €33,000. On the same BIC service turnover, it would be €25,000.
What are the turnover caps for micro-BNC and micro-BIC?
For micro-BNC, the 2025 cap is €77,700 per year. For micro-BIC services, it is also €77,700. For micro-BIC buying and selling goods, the cap is €188,700. If you exceed these for two consecutive years, you must switch to the régime réel (actual expenses) and keep full accounting records.
When is the régime réel better than micro?
If your actual business expenses exceed the flat abatement, the régime réel saves you money. For example, if you are a BNC consultant with €60,000 turnover and €25,000 in real expenses (42%), you pay less tax under the réel because 42% exceeds the 34% BNC abatement. The trade-off is more complex accounting — you will need an expert-comptable.
How do social charges differ between BNC and BIC?
Under the micro-entrepreneur regime, BNC pays 21.1% of turnover in cotisations sociales, BIC services pays 21.2%, and BIC buying/selling pays 12.3%. The difference is small between BNC and BIC services, but significant for retail. On €40,000 of BIC sales turnover, social charges are about €4,920 compared to €8,440 for BNC.
How do you declare BNC or BIC income on your tax return?
On your annual déclaration de revenus, micro-BNC income goes in box 5HQ and micro-BIC service income in box 5KO. The tax office applies the abatement automatically — you just enter your total turnover. If you opted for the versement libératoire, you use different boxes (5TE for BNC, 5TB for BIC services).
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
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