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Freelancer taxes

Freelancer tax in France

How freelancers are taxed in France for the 2026 tax year, built from the same data as the calculator. Every figure below comes with its assumptions and sources: treat them as indicative, not advice.

Updated for the 2026 tax year · reviewed Sep 10, 2026

France freelancer tax regimes

Illustrative calculation for €50,000 gross annual income.

France

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 rate31.8%
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)

Compare across countries

See how France compares with other European countries on the same income.

Compare France with other countries

Frequently asked questions

How does Micro-entrepreneur (micro-BNC) work for freelancers in France?
A 34% deemed-expense abattement then progressive income tax, plus URSSAF social contributions (25.6%) and 0.2% training levy on turnover.
Are these France tax figures official advice?
No. They are indicative estimates for the 2026 tax year, based on published rates and the simplifying assumptions listed with each result. Confirm your situation with a qualified local tax adviser.

Other countries

This is an indicative calculator for information only, not tax advice. It models the main freelancer regime(s) with the simplifications listed above and uses dated ECB/NBU exchange rates. Verify with a local accountant before making decisions.