Net After All
23 854,36 €
Monthly Net
1 987,86 €
Total Rate
60.2%
What is TNS (Travailleur Non Salarié)?
TNS refers to self-employed workers who are not under an employment contract. This includes sole traders (entrepreneurs individuels), partners in certain companies (EURL, SNC), and liberal professionals. TNS workers pay their own social contributions to URSSAF and RSI/SSI.
How are TNS social contributions calculated?
TNS contributions are calculated on net professional revenue and include: health insurance (~6.6%), retirement base (17.75% up to the social security ceiling), complementary retirement (7-8%), family allowances (3.1%), CSG/CRDS (9.7%), and professional training contribution (0.19%).
What is the difference between TNS and auto-entrepreneur?
Auto-entrepreneurs pay flat-rate social charges on revenue (12.3-23.3%). TNS workers pay proportional contributions on actual net profit, which is typically higher but provides better social protection (higher retirement points, daily allowances, etc.).
Compliance: This calculator uses official French tax rates for 2025. Results are indicative — for complex situations, consult a tax professional.
How freelancers and sole traders pay tax and social charges in France
How does this work in France?
Self-Employed Tax in France follows specific French rules set by the DGFiP and Code Général des Impôts. The system is designed to balance social protection with economic activity. Understanding the rules helps you plan your finances and avoid surprises at tax time.
What are the key rates and thresholds?
French rates and thresholds are updated annually in the Loi de Finances. Income tax brackets, social charge rates, and benefit thresholds all change each January. Always check the latest figures on impots.gouv.fr or service-public.fr. Using outdated rates can lead to incorrect calculations and unexpected tax bills.
How does this affect your annual tax return?
All income and deductions must be reported on your déclaration de revenus annuelle, filed online at impots.gouv.fr by mid-May. The tax office cross-references your declaration with employer data (DSN), bank reports, and other sources. Errors can trigger a contrôle fiscal (tax audit) with penalties of 10-40% of undeclared amounts.
What records should you keep?
French law requires keeping all financial records for at least 6 years for tax purposes and 10 years for commercial documents. This includes invoices, receipts, bank statements, contracts, and payslips. Digital copies are accepted if they are legible and stored securely. The fisc can audit any period within these timeframes.
Where can you get help?
For tax questions, contact your SIP (Service des Impôts des Particuliers) or SIE (Service des Impôts des Entreprises). The service-public.fr website has detailed guides. For complex situations, hire an expert-comptable (chartered accountant) — fees range from €500 to €3,000/year. Trade unions (syndicats) and the CAF also provide free advice on social benefits.
What penalties apply for errors?
Late filing: 10% surcharge plus 0.2% per month of interest. Deliberate understatement: 40% penalty. Fraud: 80% penalty plus potential criminal prosecution. If you discover an error, file a déclaration rectificative as soon as possible — voluntary correction reduces penalties. The fisc appreciates good faith and transparent communication.
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
Income Tax Calculator
Calculate your French income tax with quotient familial for different family situations.
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.