Net Income After All
32 315,00 €
Total Charges
47 685,00 €
Effective Deduction Rate
59.6%
| Tax Regime | Total Tax & Charges | Net Income |
|---|---|---|
| Micro-BNC | 44 205,00 € | 35 795,00 € |
| Régime Réel | 47 685,00 € | 32 315,00 € |
What qualifies as a profession libérale in France?
Liberal professions include regulated activities requiring specific qualifications: doctors, lawyers, architects, accountants, consultants, engineers, etc. Income is classified as BNC (Bénéfices Non Commerciaux). Social contributions are paid through URSSAF and professional funds like CIPAV.
What is the difference between micro-BNC and régime réel?
Micro-BNC applies a flat 34% abatement on revenue (up to €77,700 threshold). Régime réel allows you to deduct actual professional expenses. Choose réel when your actual expenses exceed 34% of revenue, which is common for professions with high overheads.
How much are social contributions for liberal professions?
Social contributions for liberal professions typically total 40-45% of net income, covering health insurance (URSSAF), retirement (CIPAV or CNAVPL), disability insurance, and family allowances. The exact rate depends on your specific profession and contribution base.
Compliance: This calculator uses official French tax rates for 2025. Results are indicative — for complex situations, consult a tax professional.
How regulated and unregulated liberal professions are taxed
What is a profession libérale?
A profession libérale covers activities based on intellectual expertise: doctors, lawyers, architects, accountants, consultants, and IT freelancers. Income is classified as BNC (Bénéfices Non Commerciaux). You can operate as an auto-entrepreneur (up to €77,700 turnover) or under the régime réel. Regulated professions require membership in an ordre professionnel.
How are social charges different for liberal professions?
Liberal professionals pay cotisations to the URSSAF and CIPAV (or their specific caisse). The auto-entrepreneur rate is 21.1% of turnover. Under the régime réel, you pay about 35-45% of net profit in social charges. Regulated professions (doctors, lawyers) have their own retirement schemes with specific rates and benefits.
What is the BNC tax regime?
BNC income can be declared under micro-BNC (flat 34% abatement on turnover) or the déclaration contrôlée (régime réel). Under micro-BNC, your taxable income is 66% of turnover. Under the réel, you deduct actual expenses. If your expenses exceed 34% of turnover, the régime réel saves money. The turnover cap for micro-BNC is €77,700.
What insurance is mandatory?
Professional liability insurance (RC Pro) is mandatory for most regulated professions and strongly recommended for all. Costs range from €200 to €2,000/year depending on the profession and risk level. Architects, doctors, and accountants face specific insurance requirements. General liability insurance is also important for anyone meeting clients.
What is the AGA and do you need one?
An AGA (Association de Gestion Agréée) is a professional accounting association. Joining one used to provide a 25% tax advantage, but this benefit was removed in 2023. An AGA still provides useful services: reviewing your accounts, tax advice, and training. Annual membership costs about €150-€400. It is no longer mandatory but can be helpful.
How do you register as a profession libérale?
Register at the guichet unique (formalites.entreprises.gouv.fr). For regulated professions, you must first be registered with your professional order. You will receive a SIRET number within a few days. URSSAF will contact you to set up social charge payments. If joining the CIPAV for retirement, this happens automatically through the registration process.
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
Freelancer Rate (TJM) Calculator
Calculate your TJM to reach your target net income after charges and tax.
Auto-Entrepreneur Calculator
Calculate charges and net income for micro-entrepreneurs (BIC/BNC).
BNC/BIC Calculator
Compare BNC (non-commercial) and BIC (industrial/commercial) tax regimes.
Freelancer Social Charges Calculator
Break down URSSAF social charges for independent workers.
URSSAF Calculator
Calculate your quarterly or monthly URSSAF social contributions.