Micro-entrepreneur: from turnover to net income (France, 2026)
Enter your turnover and your kind of activity to see the social contributions, the fees and what you keep before income tax. Rates for 2026, with the ACRE aid and the flat income-tax payment as options.
Net before income tax
€1,966.50 per month
€23,598.00 per year
| per month | per year | |
|---|---|---|
| Turnover | €2,500.00 | €30,000.00 |
| Social contributions | €530.00 | €6,360.00 |
| Training contribution (CFP) | €2.50 | €30.00 |
| Chamber fees (TFC) | €1.00 | €12.00 |
| Total charges | €533.50 | €6,402.00 |
| Net before income tax | €1,966.50 | €23,598.00 |
The social contributions are 21.2% of turnover for this activity; with the fees, the charges take 21.3% of it.
Without the flat tax, income tax is worked out on €15,000.00 (turnover after the flat allowance), with your household’s other income.
Rates
What you pay on each 100 € of turnover
The contributions are a fixed share of turnover, which depends on the activity. The table adds the training contribution and the chamber fees.
| Activity | Contribution rate | All charges | With ACRE (created before 1 July 2026) | With ACRE (from 1 July 2026) |
|---|---|---|---|---|
| Sale of goods, restaurants, lodging (retail trade) | 12.3% | 12.4% | 6.3% | 9.3% |
| Sale of goods by a craftsperson | 12.3% | 12.8% | 6.7% | 9.7% |
| Commercial services (BIC) | 21.2% | 21.3% | 10.7% | 16.0% |
| Craft services (BIC) | 21.2% | 22.0% | 11.4% | 16.7% |
| Freelance profession (BNC, self-employed social security) | 25.6% | 25.8% | 13.0% | 19.4% |
| Regulated freelance profession (Cipav) | 23.2% | 23.4% | 13.6% | 13.6% |
The freelance rate (BNC) rose to 25.6 % on 1 January 2026. The first-year ACRE aid halves the rate for businesses created before 1 July 2026 and cuts it by a quarter after.
Examples
What is left of a yearly turnover
| Turnover | Sale of goods | Services (BIC) | Freelance (BNC) |
|---|---|---|---|
| €10,000 | €8,754 | €7,866 | €7,424 |
| €20,000 | €17,520 | €15,732 | €14,836 |
| €30,000 | €26,274 | €23,598 | €22,260 |
| €40,000 | €35,028 | €31,464 | €29,684 |
| €50,000 | €43,782 | €39,330 | €37,096 |
| €70,000 | €61,302 | €55,050 | €51,944 |
Before deducting the costs of the activity, which the micro regime does not deduct from your income.
Questions
Questions people ask
- How much is left of 30,000 € of turnover?
- Before income tax, €26,274 for the sale of goods, €23,598 for services and €22,260 for a freelance profession, in one year, without ACRE.
- Is income tax included in the charges?
- No. The charges are social contributions and small fees. Income tax comes on top: either the flat payment of 1 %, 1.7 % or 2.2 % of turnover if you chose it and qualify, or the normal scale on turnover after a 71 %, 50 % or 34 % allowance.
- What is the ACRE?
- An aid for business creators: during the first year the contribution rate is reduced, to half for businesses created before 1 July 2026 and to three quarters from that date.
- Is the net income my profit?
- It is turnover minus the contributions. The costs of the activity (materials, travel, software) are not deducted in the micro regime, so what you really keep is lower once you pay them.
- Is the result the same as URSSAF’s?
- Yes: for turnovers from 6,000 € to 88,000 €, all six kinds of activity, with and without ACRE, the calculation matches URSSAF’s own rules engine, the one behind its simulator, within a euro a year.
Keep going
Related calculators
Sources
Where the 2026 rates come from
Each rate is taken from an official page and checked on 21 October 2026.
Indicative simulation for micro-entrepreneurs subject to the micro-social regime, not a tax or accounting advice. The amounts for Alsace-Moselle craft fees, overseas departments and mixed activities differ. Check the figures on urssaf.fr.