Home › Tools › French micro-entreprise
Calculator, free, no sign-up
French micro-entreprise simulator for a manager based in France
You invoice your services to a creator from France, under the French micro regime. This tool places your annual revenue against the published threshold, applies the flat-rate allowance and the contribution rate published by the French administration, and gives what is left. Information, not advice.
Disclaimer. This tool is information, not tax advice. The thresholds and rates shown are those published on the official French pages cited at the bottom of the page, on the date they were checked. They change. The classification of your activity, value added tax and your personal situation belong to an accounting professional.
The formula
A threshold, an allowance, a rate
Position: annual revenue excluding tax compared with the €83,600 threshold (services and liberal activities, income received in 2026).
Social contributions = revenue × contribution rate (21.2% BIC services; 25.6% non-regulated liberal activities, 2026 contributions).
Taxable income = revenue × (1 − flat-rate allowance) (50% BIC services; 34% BNC).
Left after contributions = revenue − social contributions.
Three official pages carry these figures, checked on September 15, 2026: the page on the tax regime of the micro-entreprise for the threshold, the detailed version of the same page for the allowance, and the page on the micro-social regime for the 2026 contributions. What is left after contributions is not a net income: income tax then applies to the taxable income, with the tax scale and the other income of the household.
Worked example
30,000 euros of revenue, BIC services
| Item | Calculation | Value |
|---|---|---|
| Annual revenue excluding tax | Working assumption | €30,000.00 |
| Position against the threshold | €30,000 against €83,600 (service-public) | Below the €83,600 threshold (headroom: €53,600) |
| Social contributions | €30,000 × 21.2% (2026 micro-social regime) | €6,360.00 |
| Taxable income | €30,000 × (1 − 50%) (flat-rate allowance) | €15,000.00 |
| Left after contributions | €30,000 − €6,360 | €23,640.00 |
| Left after contributions, per month | €23,640 ÷ 12 | €1,970.00 |
Results
Frequently asked questions
Three questions about this calculation
BIC services or BNC liberal activity: which one to choose?
That question depends on how your activity is classified and belongs to an accounting professional or to the administration. Both categories have the same revenue threshold, 83,600 euros excluding tax for income received in 2026, but a different allowance and contribution rate: 50% and 21.2% for BIC services, 34% and 25.6% for non-regulated liberal activities, according to the official pages cited. The selector fills in both fields; you can edit them.
What happens above the threshold?
The official page states that the micro regime applies if the revenue excluding tax of the previous year or the year before did not exceed the threshold. Beyond it, you move to an actual-profit tax regime, with full bookkeeping. The trade does not change, the regime does. The tool only flags the position against the threshold; the exact switch rule is on the source page.
Does the tool calculate income tax?
No. It gives the taxable income after the flat-rate allowance, which then enters the income tax scale together with the other income of the household. It handles neither the optional flat-rate income tax payment (versement libératoire), nor value added tax, nor the professional training contribution, nor special cases. It is information; a professional confirms.
Sources
- Service-public, tax regime of the micro-entreprise: thresholds of €83,600 (BIC services and BNC liberal activities) and €203,100 (sales) for income received in 2026, page "checked on February 21, 2026" (in French), checked on 2026-09-15.
- Service-public, tax regime of the micro-entreprise: flat-rate allowance of 71% (sales), 50% (BIC services), 34% (BNC), versement libératoire 1%, 1.7%, 2.2%, page "checked on May 13, 2026" (in French), checked on 2026-09-15.
- Service-public, micro-social regime: 2026 contributions of 12.3% (trade), 21.2% (BIC services), 25.6% (non-regulated liberal professions), 23.2% (Cipav), page "checked on February 21, 2026" (in French), checked on 2026-09-15.
The other tools
Continue with another calculation
- Revenue split
- PPV price
- Chatter or AI
- Net after commission
- Break-even
- Fan value
- Telegram Stars
- Contract generator
Each calculation is explained in the lesson The numbers of the trade, module 6. The tools are information, not advice: the default values are working assumptions, except those that carry a source.