France — Micro-Entrepreneur (Auto-Entrepreneur) Calculator 2026
Compute 2026 French Micro-Entrepreneur net take-home pay across BNC (SSI & CIPAV) and BIC categories up to 83,600 € / 203,100 €, comparing progressive Barème IR (with Quotient Familial & Décote) against flat Versement Fiscal Libératoire and Year-1 ACRE.
- 2026 Micro-Social URSSAF + CFP: Flat turnover contributions of 25.8% for BNC SSI (IT/consulting/design), 23.4% for regulated BNC CIPAV, 21.5% for BIC commercial services, and 12.4% for BIC goods—reduced in Year 1 by ACRE (−25% post-July 2026 reform or −50% H1 legacy).
- Barème Progressif vs. Versement Libératoire: Choose automatic 34% BNC / 50% BIC services / 71% BIC goods flat-expense abattement followed by 2026 progressive IR brackets (0%–45% with Décote and Quotient Familial parts), or flat 2.2% / 1.7% / 1.0% Versement Libératoire (RFR ≤ 29,315 €/part).
- Caps & Franchise en Base de TVA: 83,600 €/yr regime cap for services (203,100 € for goods); domestic 20% TVA exemption up to 37,500 € for services (41,250 € immediate threshold) and 85,000 € for goods (93,500 € immediate threshold).
- What are the URSSAF contribution rates and revenue caps for a French Micro-Entrepreneur in 2026?
- In 2026, unregulated liberal professionals and IT consultants under BNC SSI pay 25.6% URSSAF social security plus 0.2% CFP training levy (25.8% total) up to an 83,600 €/yr turnover cap. Regulated CIPAV professions pay 23.4% incl. CFP, BIC services pay 21.5% up to 83,600 €, and BIC goods traders pay 12.4% up to 203,100 €.
- How did France’s ACRE startup discount change in July 2026?
- Under the 2026 Social Security Financing Act reform, eligible founders registering from July 1, 2026 receive a 25% reduction on URSSAF micro-social rates for 4 quarters (paying 75% of standard URSSAF, e.g. 19.4% incl. CFP on BNC SSI), replacing the legacy 50% exoneration.
- Should I opt for Versement Fiscal Libératoire (2.2%) or the progressive Barème in France?
- For single BNC consultants earning 45,000 €–83,600 € who meet the prior-year household income ceiling (RFR N-2 ≤ 29,315 € per fiscal part), the 2.2% flat Versement Libératoire saves thousands of euros over the 11%/30% progressive Barème. Low-income earners and families with multiple Quotient Familial parts often pay 0 € income tax under the progressive Barème.
Official 2026 Statutory Sources & Verification
Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).