Calcul illustratif pour 50 000 € de revenu annuel brut.
Self-employed (simplified regime)
A 0.75 income coefficient (75% taxable) then progressive IRS (12.5–48%), plus 21.4% Social Security on a 70% base.
| Income tax (IRS) | 8 878 € |
| Social Security (21.4% on 70% base) | 7 490 € |
| Total impôts et cotisations | 16 368 € |
| Taux effectif | 32,7 % |
| Revenu net | 33 632 € |
Hypothèses
- Simplified-regime coefficient 0.75 for Article 151 services (25% deemed expenses); the partial expense-justification rule is not modelled
- Progressive IRS on the coefficient-adjusted income (single person, no other income or deductions)
- Social Security 21.4% on a 70% relevant-income base (14.98% of gross); the first-year exemption and quarterly min/max bases are not modelled
- Effective rate is total tax and contributions over gross revenue
À qui cela s'adresse
- Self-employed services professional under the simplified regime
- Annual gross income under €200,000 (above it, the organised-accounts regime applies)
- The regime for those who do NOT qualify for IFICI