Illustrative calculation for €50,000 gross annual income.
Micro-entrepreneur (micro-BNC)
A 34% deemed-expense abattement then progressive income tax, plus URSSAF social contributions (25.6%) and 0.2% training levy on turnover.
| Income tax | €3,004 |
| Social contributions (URSSAF) | €12,800 |
| Training contribution (CFP) | €100 |
| Total tax & contributions | €15,904 |
| Effective rate | 31.8% |
| Net income | €34,096 |
Assumptions
- Income tax: 34% abattement then the 2026 progressive barème for a single person (one part), no other household income
- URSSAF social contributions 25.6% of gross revenue (2026, non-regulated liberal, general regime)
- CFP training contribution 0.2% of gross revenue
- The versement libératoire (flat 2.2%) and régime réel options are not modelled
- Effective rate is total tax and contributions over gross revenue
Who it's for
- Non-regulated liberal activity under the micro-BNC regime
- Annual receipts under the micro limit (~€77,700; a 2026 revaluation toward ~€83,600 is reported; TODO(source))
- CIPAV-regulated professions pay 23.2% URSSAF instead (not modelled)