How much tax does a freelance / autónomo pay in France?

Under micro-BNC assumptions for 2026, at €60,000 gross: about €39,596 net (34.0% effective). Summary: A 34% deemed-expense abattement then progressive income tax, plus URSSAF social contributions (25.6%) and 0.1% 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.

Freelancer taxes

France freelance tax calculator 2026

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 30, 2026

How freelancer tax works in France in 2026

France’s common freelancer path for non-regulated liberal work is micro-entrepreneur (micro-BNC): a 34% deemed-expense abattement, then the progressive income-tax barème, plus URSSAF social charges on turnover and a small training levy.

In year 1, ACRE can reduce the URSSAF rate for eligible creators (modelled from mid-2026 rules). The versement libératoire flat option is not modelled. Check the micro receipt ceiling and whether your activity is CIPAV-regulated before relying on these numbers.

Key figures from the calculator model

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)
Year 1: ACRE modelled as 75% of the full URSSAF rate (19.2%) from 01.07.2026 (Bpifrance / LFSS 2026); eligibility is restricted and requires an URSSAF claim (needsReview vs live URSSAF tables)
ACRE duration approximated as Year 1 only (statutory end is end of the 3rd civil quarter after start)

France freelancer tax regimes

Illustrative calculation for €50,000 gross annual income.

Micro-entrepreneur (micro-entrepreneur, régime micro-BNC)

A 34% deemed-expense abattement then progressive income tax, plus URSSAF social contributions (25.6%) and 0.1% training levy on turnover.

Income tax	€3,004
Social contributions (URSSAF)	€12,800
Training contribution (CFP)	€50
Total tax & contributions	€15,854
Effective rate	31.7%
Net income	€34,146

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)
Year 1: ACRE modelled as 75% of the full URSSAF rate (19.2%) from 01.07.2026 (Bpifrance / LFSS 2026); eligibility is restricted and requires an URSSAF claim (needsReview vs live URSSAF tables)
ACRE duration approximated as Year 1 only (statutory end is end of the 3rd civil quarter after start)
CFP training contribution 0.1% of gross revenue (non-regulated liberal profession; regulated professions pay 0.2%)
Micro-BNC receipts ceiling €83,600 for 2026-2028 (service-public Entreprendre F32105); the rate calculator marks targets that require gross above this ceiling as unreachable
The versement libératoire (flat 2.2%) and régime réel options are not modelled
Effective rate is total tax and contributions over gross revenue

Sources

Who it's for

Non-regulated liberal activity under the micro-BNC regime
Annual receipts under the micro-BNC ceiling of €83,600 (2026-2028; service-public / CGI art. 102 ter). Above this, the regime is unavailable in the rate calculator
CIPAV-regulated professions pay 23.2% URSSAF instead (not modelled)

What rate do I need in France?

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Net take-home and effective rates for every modelled regime at €30k, €60k and €100k.

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Frequently asked questions

How much tax does a freelance / autónomo pay in France?: Under micro-BNC assumptions for 2026, at €60,000 gross: about €39,596 net (34.0% effective). Summary: A 34% deemed-expense abattement then progressive income tax, plus URSSAF social contributions (25.6%) and 0.1% training levy on turnover.
How does Micro-entrepreneur (micro-entrepreneur, régime micro-BNC) work for freelancers in France in 2026?: A 34% deemed-expense abattement then progressive income tax, plus URSSAF social contributions (25.6%) and 0.1% 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.