Which keeps more net income in 2026: France Micro-Entrepreneur or Portugal Recibos Verdes?

On standard established progressive rates at 60,000 €, Portugal’s Regime Simplificado (0.75 coefficient, −25% SS tier) keeps 40,953 € net (31.7% burden) vs. 39,536 € net (34.1% burden) on France’s Micro-BNC SSI. If eligible for France’s 2.2% Versement Libératoire, France jumps to ~43,200 € up to its 83,600 € cap; conversely, qualifying for Portugal’s 20% IFICI, Year-1 SS holiday, or Azores residency lifts 60k € net to 44,645 €–49,000+ € and scales up to 200,000 €.

What happens above 83,600 € of annual freelance revenue in France vs. Portugal?

France’s Micro-Entrepreneur regime for BNC/BIC services ends at 83,600 €/yr (forcing transition to Régime réel / déclaration contrôlée with full ~40%–45% TNS charges and progressive IR after two consecutive years). Portugal’s Regime Simplificado remains open all the way to 200,000 €/yr, with Segurança Social hard-capped at 1,379.35 €/mo (12 × IAS).

How do Quotient Familial in France and Tributação Conjunta in Portugal compare for families?

Both countries split household taxable income across family parts: Portugal’s Quociente Conjugal (2.0) plus 600 €/child deductions lifts married + 2-child net at 60,000 € to 46,177 € (+5,224 €/yr), while France’s 3.0 Quotient Familial parts (2 spouse + 2 × 0.5 child) lifts Micro-BNC Barème net at 60,000 € to 44,520 € (+4,984 €/yr).

Annual Revenue (€)

France (Micro-Entrepreneur) vs. Portugal (Recibos Verdes) — 2026 Tax Comparison

Compare France’s Micro-Entrepreneur (Auto-Entrepreneur) regime against Portugal’s Trabalhador Independente (Regime Simplificado, IFICI 20% & Madeira/Azores) across 2026 rates and turnover ceilings.

2026 Statutory Benchmark Table & Official FAQ — France (Micro-Entrepreneur) vs. Portugal (Recibos Verdes) — 2026 Tax Comparison

France (Micro-Entrepreneur) vs. Portugal (Recibos Verdes) — 2026 Tax Comparison

Neck-and-Neck at 60k € — Portugal Wins Above 83,600 € Cap: At 60,000 € (established, single), Portugal’s general Regime Simplificado (40,953 € net, 31.7% burden) edges France’s Barème Micro-BNC (39,536 € net, 34.1% burden) by +1,417 €/yr—while France’s 2.2% Versement Libératoire (~43,200 € net) beats standard Mainland Portugal. Above 83,600 €, France’s Micro-BNC cap expires whereas Portugal’s Regime Simplificado continues up to 200,000 € (62,628 € net at 100k €)!
IFICI 20%, Year-1 Holidays & Azores/Madeira: Portugal offers 0 € Year-1 Segurança Social + −50% IRS coefficient, 10-year 20% flat IFICI for qualifying tech/R&D movers, and −30% Azores IRS (44,645 € at 60k €; 70,469 € at 100k €), outpacing France’s reformed −25% post-July 2026 ACRE.
Family Splitting Parity & VAT: Both countries feature full household Quotient splitting (France Quotient Familial: 44,520 € vs. Portugal Quociente Familiar: 46,177 € at 60k € married + 2 kids); France offers a higher 37,500 € domestic TVA franchise vs. Portugal’s 15,000 € Art. 53.º IVA cap.

France (Micro-Entrepreneur) vs. Portugal (Recibos Verdes) — 2026 Tax Comparison
Gross Revenue (Yearly)	France — Net (Yearly)	Portugal — Net (Yearly)	France vs. Portugal
30,000.00 €	21,846.84 € (27.2%)	22,772.78 € (24.1%)	-925.94 €
60,000.00 €	39,536.01 € (34.1%)	40,952.97 € (31.7%)	-1,416.96 €
85,000.00 €	53,136.01 € (37.5%)	54,500.35 € (35.9%)	-1,364.34 €
100,000.00 €	61,296.01 € (38.7%)	62,628.34 € (37.4%)	-1,332.33 €
120,000.00 €	72,176.01 € (39.9%)	72,922.09 € (39.2%)	-746.08 €

Which keeps more net income in 2026: France Micro-Entrepreneur or Portugal Recibos Verdes?: On standard established progressive rates at 60,000 €, Portugal’s Regime Simplificado (0.75 coefficient, −25% SS tier) keeps 40,953 € net (31.7% burden) vs. 39,536 € net (34.1% burden) on France’s Micro-BNC SSI. If eligible for France’s 2.2% Versement Libératoire, France jumps to ~43,200 € up to its 83,600 € cap; conversely, qualifying for Portugal’s 20% IFICI, Year-1 SS holiday, or Azores residency lifts 60k € net to 44,645 €–49,000+ € and scales up to 200,000 €.
What happens above 83,600 € of annual freelance revenue in France vs. Portugal?: France’s Micro-Entrepreneur regime for BNC/BIC services ends at 83,600 €/yr (forcing transition to Régime réel / déclaration contrôlée with full ~40%–45% TNS charges and progressive IR after two consecutive years). Portugal’s Regime Simplificado remains open all the way to 200,000 €/yr, with Segurança Social hard-capped at 1,379.35 €/mo (12 × IAS).
How do Quotient Familial in France and Tributação Conjunta in Portugal compare for families?: Both countries split household taxable income across family parts: Portugal’s Quociente Conjugal (2.0) plus 600 €/child deductions lifts married + 2-child net at 60,000 € to 46,177 € (+5,224 €/yr), while France’s 3.0 Quotient Familial parts (2 spouse + 2 × 0.5 child) lifts Micro-BNC Barème net at 60,000 € to 44,520 € (+4,984 €/yr).

Official 2026 Statutory Sources & Verification

Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).

URSSAF — Auto-Entrepreneur / Micro-Entrepreneur ↗ impots.gouv.fr — Direction générale des Finances publiques ↗ Portal das Finanças (AT) — Trabalhadores Independentes ↗ Segurança Social — Trabalhadores Independentes ↗