Micro-entrepreneur calculator for France
Work out what you keep as a micro-entrepreneur (auto-entrepreneur) in France in 2026: social contributions as a fixed share of turnover, income tax on the scale or with the versement libératoire, and how it compares with being an employee on the same gross.
€1,225 a year less than a single employee with a gross salary equal to your turnover. Employees also get paid holidays, unemployment insurance and a larger pension.
Above €37,500 of turnover in the previous year you must charge VAT, which you then pass on to the tax office.
Step by step
| Turnover received in the year | €40,000 |
|---|---|
| Social contributions (25.6%) | −€10,240 |
| Training contribution (CFP) | −€80 |
| Flat allowance for costs (34%) | €13,600 |
| Taxable income | €26,400 |
| Income tax on the scale (single, 1 part) | −€1,468 |
| Take-home pay | €28,212 |
Contributions are a fixed share of the turnover you actually receive, declared monthly or quarterly: no turnover, nothing to pay. Real costs do not lower them.
Micro-entrepreneur vs employee, 2026
| Turnover / gross | Micro, tax on the scale | Micro, versement libératoire | Employee | Micro vs employee |
|---|---|---|---|---|
| €20,000 | €14,840 | €14,400 | €15,569 | −€729 |
| €30,000 | €21,847 | €21,600 | €22,700 | −€853 |
| €40,000 | €28,212 | €28,800 | €29,437 | −€1,225 |
| €50,000 | €34,096 | €36,000 | €35,112 | −€1,016 |
| €60,000 | €39,536 | €43,200 | €40,890 | −€1,354 |
| €70,000 | €44,976 | €50,400 | €46,669 | −€1,693 |
| €80,000 | €50,416 | €57,600 | €52,447 | −€2,031 |
Liberal profession under the general scheme (25.6%), single, no ACRE, no business costs. Above €83,600 a liberal micro-business must leave the regime. The employee is single and non-executive, after income tax.
How the regime works
- Contributions: a fixed share of the turnover you receive, covering health, pension and family benefits, plus a small training contribution (0.1% to 0.3%). No turnover means nothing to pay.
- Income tax: on turnover minus a flat allowance for costs (71% for sales, 50% for services, 34% for liberal professions, at least €305), added to your household's other income, or with the versement libératoire.
- No real costs: you cannot deduct actual expenses; if they are high, another business form may suit you better.
- VAT: none while you stay under the franchise thresholds; above them you charge VAT and pass it on.
Assumptions
- A single person in mainland France with no other income, taxed on one part, 2026 rates for the whole year.
- Chamber taxes for traders and craftspeople apply from the second year; they are included here. Liberal professions do not pay them.
- Income tax uses the scale in force (voted for 2025 income); the versement libératoire is only possible if your household income allows it.
Frequently asked questions
How much does a micro-entrepreneur pay in France in 2026?
A freelance consultant or developer (liberal profession) on €40,000 of turnover pays €10,240 of social contributions at 25.6%, €80 training contribution and €1,468 of income tax, keeping €28,212 a year (€2,351 a month). With the versement libératoire the income tax is €880. An employee on €40,000 gross keeps €29,437.
What are the 2026 contribution rates?
12.3% of turnover for selling goods, 21.2% for commercial and craft services, 25.6% for liberal professions under the general scheme and 23.2% for those under the CIPAV. The liberal rate rose from 24.6% to 25.6% on 1 January 2026.
What is the versement libératoire?
An option to pay income tax as a fixed share of turnover with your contributions: 1.0% for sales, 1.7% for services and 2.2% for liberal professions. In 2026 it is open if your household's reference income for 2024 was no more than €29,315 per part. It pays off when you would otherwise pay more on the scale, usually at higher turnover or with other income.
What are the turnover limits?
€203,100 a year for sales and €83,600 for services and liberal professions, for 2026 to 2028. Separately, you charge no VAT while your turnover stays under €85,000 (sales) or €37,500 (services) in the previous year.
What is ACRE?
A reduction of social contributions for new businesses, from the start until the end of the third calendar quarter after it, for eligible founders such as jobseekers and people under 26. It was cut from 50% to 25% for businesses started from 1 July 2026, and you must apply within 60 days of starting.
Sources: Urssaf: micro-entrepreneur contribution rates in 2026, Urssaf: the micro-entrepreneur status in brief (rates, ACRE, training contribution), Service-Public: micro-entrepreneur social contributions (worked example), Service-Public: chamber of commerce and trades taxes, impots.gouv.fr: conditions for the versement libératoire in 2026, impots.gouv.fr: tax regimes for small businesses 2026 (abattements and rates), Urssaf: turnover ceilings for 2026 to 2028, Service-Public: VAT franchise thresholds unchanged in 2026, Service-Public: ACRE cut to 25% for businesses started from 1 July 2026. Employees: France take-home pay calculator.