What is the auto-entrepreneur regime?

A simplified business regime for small sole traders. Single flat-rate contribution covers income tax and all social charges. No deductible expenses; the rate is applied to gross revenue. Ideal for low-overhead service businesses.

What are the contribution rates by activity?

Commercial trade and accommodation: 12.3% (1% IRPP tax + 12.3% social). Services (BIC): 21.2% (1.7% + 21.2%). Liberal professions (BNC): 23.1% or 21.1% depending on CIPAV vs SSI pension scheme. Applied to gross revenue.

What are the revenue thresholds?

Must not exceed: 188,700 EUR/year for trade activities, 77,700 EUR/year for services/liberal professions. Exceeding the threshold for 2 consecutive years results in exit from the micro regime and normal tax treatment.

Is an auto-entrepreneur subject to VAT?

Not subject to TVA (VAT) as long as revenue stays below: 91,900 EUR (trade), 36,800 EUR (services). Above these seuils de franchise, VAT registration becomes mandatory. Auto-entrepreneurs cannot recover input VAT.

What is the versement liberatoire for income tax?

Optionally pay a reduced flat income tax simultaneously with social charges: 1% (trade), 1.7% (services), 2.2% (liberal). Beneficial if your marginal income tax rate exceeds these rates. Household income must be below limits.

France Auto-Entrepreneur Regime Tax and Charges Calculator

Calculate French micro-entrepreneur (auto-entrepreneur) charges. Simplified flat rates: trade 12.3%, services 21.2%, intellectual 21.1%. Revenue thresholds: 188,700 EUR (trade), 77,700 EUR (services). No VAT below threshold.

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$ Finance Disclaimer: These calculators are for educational and illustrative purposes only. Results do not constitute financial advice. Consult a licensed financial advisor before making investment or borrowing decisions.

How to Use

Enter the values for the scenario you are assessing. Calculate French micro-entrepreneur (auto-entrepreneur) charges. Simplified flat rates: trade 12.3%, services 21.2%, intellectual 21.1%. Revenue thresholds: 188,700 EUR (trade), 77,700 EUR (services). No VAT below threshold. Use the france auto-entrepreneur result to inform your calculation.

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Frequently Asked Questions

What is the auto-entrepreneur regime?

What are the contribution rates by activity?

What are the revenue thresholds?

Is an auto-entrepreneur subject to VAT?

What is the versement liberatoire for income tax?