Freelance net income simulator
Estimate what you keep from your day rate, your billed days, your legal status and your expenses. Every rate comes from an official French page, cited below. It is an estimate: neither advice nor a promise of any result.
Your figures
Result
Example: €450 per day, 180 days, Micro-enterprise, non-regulated liberal profession (BNC, outside Cipav), €2,000 of expenses.
| Turnover (day rate × days) | €81,000 |
|---|---|
| Social contributions (25.6% of turnover) | -€20,736 |
| Vocational training contribution (0.2% of turnover) | -€162 |
| Expenses | -€2,000 |
| Left before income tax | €58,102 |
| Option 1: income tax brackets | |
| Taxable income after a flat 34% allowance (at least €305) | €53,460 |
| Income tax on the 2025 brackets, single person (1 share), no other income, before the décote | -€9,142 |
| Left after income tax | €48,960 |
| Option 2: flat income tax payment (versement libératoire), if the household's reference income two years earlier is below €29,579 for a single person | |
| Flat income tax payment (2.2% of turnover) | -€1,782 |
| Left after the flat payment | €56,320 |
Before deciding, have your situation checked by a chartered accountant or by the administration.
Assumptions
- Amounts exclude VAT. All turnover is invoiced and collected within the year.
- Not counted unless you add them to your expenses: CFE business tax, accounting, insurance, health and provident cover.
Micro-enterprise
- Contributions and the training levy are computed on turnover, and income tax on turnover after the flat allowance: your actual expenses do not reduce them, they are only taken from what you keep.
- Ceiling of the micro regime for services and liberal activities: €83,600 of turnover excluding VAT.
- Income tax on the 2025 brackets, the latest published, for a single person (1 share) with no other income: no décote, reductions or tax credits.
SASU under corporate tax, no salary, profit paid out as dividends
- The president takes no salary: the contributions of the employee-like regime, computed on a salary, are not simulated, nor the rights they open.
- All profit after corporate tax is paid out as dividends, leaving aside the legal reserve.
- The conditions of the reduced corporate tax rate are assumed to be met: turnover of at most €10,000,000, share capital fully paid up and at least 75% held by individuals.
- Dividends are taxed at the single flat rate, without opting for the income tax brackets.
Status not simulated
EURL under corporate tax: not simulated. The managing partner is covered by the self-employed scheme, and their contributions are computed on their professional income; those rates could not be read on an accessible official page. Rather than an invented figure, this status is left out.
Rates in force on 17 October 2026, sources:
| Rate or threshold | Value | Source |
|---|---|---|
| Micro-social contributions, non-regulated liberal profession outside Cipav (2026) | 25.6% | F37353 |
| Micro-social contributions, BIC services (2026) | 21.2% | F37353 |
| Vocational training, liberal activity | 0.2% | F23459 |
| Vocational training, commercial activity | 0.1% | F23459 |
| Flat allowance, liberal activity (BNC) | 34% | F23267 |
| Flat allowance, services (BIC) | 50% | F23267 |
| Minimum allowance | €305 | F23267 |
| Flat income tax payment, BNC | 2.2% | F23267 |
| Flat income tax payment, BIC commercial services | 1.7% | F23267 |
| Maximum reference income for the flat payment, single person | €29,579 | F23267 |
| Turnover ceiling (excl. VAT) of the micro regime, services and liberal activity | €83,600 | F23267 |
| Corporate tax, reduced rate | 15% | F23575 |
| Profit taxed at the reduced rate, up to | €42,500 | F23575 |
| Maximum turnover for the reduced rate | €10,000,000 | F23575 |
| Capital held by individuals for the reduced rate, at least | 75% | F23575 |
| Corporate tax, normal rate | 25% | F23575 |
| Dividends, flat withholding: income tax | 12.8% | F36215 |
| Dividends, flat withholding: social levies | 18.6% | F36215 |
| Income tax brackets 2025, per share, above €11,600 | 11% | F1419 |
| Income tax brackets 2025, per share, above €29,579 | 30% | F1419 |
| Income tax brackets 2025, per share, above €84,577 | 41% | F1419 |
| Income tax brackets 2025, per share, above €181,917 | 45% | F1419 |
- Micro-social scheme (service-public.fr, sheet F37353), checked on 21 February 2026
- Tax regime of the micro-enterprise (service-public.fr, sheet F23267), checked on 13 May 2026
- Vocational training contribution of sole traders (service-public.fr, sheet F23459), checked on 1 January 2026
- Income tax brackets (service-public.fr, sheet F1419), checked on 15 April 2026
- Corporate income tax (service-public.fr, sheet F23575), checked on 17 February 2026
- Taxation of the SASU (service-public.fr, sheet F36215), checked on 21 February 2026
- Taxation of the EURL (service-public.fr, sheet F36212), checked on 21 February 2026
- Social contributions of an EURL (service-public.fr, sheet F36239), checked on 21 February 2026
Frequently asked questions
- What is the contribution rate of a French micro-entrepreneur in 2026?
- 25.6% of collected turnover for a non-regulated liberal profession outside Cipav, and 21.2% for BIC services (service-public.fr sheet F37353).
- Which allowance applies to a micro-entrepreneur's turnover?
- 34% for a liberal activity (BNC) and 50% for services (BIC), with a minimum of €305 (sheet F23267).
- How much is the flat income tax payment (versement libératoire)?
- 2.2% of turnover excluding VAT for BNC and 1.7% for BIC commercial services, if the household's reference income two years earlier is below €29,579 for a single person (sheet F23267).
- How are a SASU president's dividends taxed?
- At the single flat rate of 31.4%: 12.8% income tax and 18.6% social levies (sheet F36215).
- What is the French corporate tax rate?
- 25%, with a reduced rate of 15% on profit up to €42,500 for companies that meet its conditions (sheet F23575).
- What is left from a €450 day rate over 180 days as a BNC micro-entrepreneur?
- With €2,000 of expenses, according to this simulator and the rates in force on 17 October 2026: €48,960 after income tax on the brackets (single person, 1 share, before the décote), or €56,320 with the flat payment. An estimate, not a promise.
- Why is the EURL under corporate tax not simulated?
- The managing partner's contributions are computed on their professional income (sheet F36239), and their rates could not be read on an accessible official page: no figure is invented.