프랑스 마이크로 앙트레프레너 시뮬레이터
마이크로 앙트레프레너 소득을 시뮬레이션: 사회보험료, 소득세, 월 순수입.
Micro-Entrepreneur Simulator: contributions and income 2025
The micro-enterprise regime (formerly auto-entrepreneur) is the simplest status for freelancing in France. Social contributions are calculated as a percentage of turnover: 12.3% for sale of goods (BIC sale), 21.2% for commercial or artisanal services (BIC services), and 21.1% for liberal professions (BNC).
For income tax, two options exist: the standard regime with flat-rate allowance (71% for BIC sale, 50% for BIC services, 34% for BNC) applied to turnover before calculating IR at the progressive scale, or the versement liberatoire (1% BIC sale, 1.7% BIC services, 2.2% BNC) deducted directly from turnover.
ACRE (Aid for Business Creation or Takeover) provides a 50% reduction in social contributions during the first year. Turnover ceilings are 188,700 EUR for sales and 77,700 EUR for services and BNC. Exceeding these thresholds for 2 consecutive years results in mandatory exit from the micro regime.
자주 묻는 질문
What are the social contributions for micro-entrepreneurs?
Contributions are a percentage of turnover: 12.3% for sales (BIC), 21.2% for services (BIC), and 21.1% for liberal professions (BNC). ACRE reduces these rates by 50% in the first year.
What is the versement liberatoire?
It is an option to pay income tax directly on turnover at a flat rate (1% sales, 1.7% services, 2.2% BNC) instead of the progressive scale with allowance.
What are the turnover ceilings?
For 2025: 188,700 EUR for sale of goods and 77,700 EUR for services and BNC. Exceeding these thresholds for 2 consecutive years triggers exit from the micro regime.
How does the flat-rate allowance work?
The allowance reduces turnover before tax calculation: 71% for BIC sales (IR paid on only 29% of turnover), 50% for BIC services, and 34% for BNC (IR on 66% of turnover).