Freelancer Tax in France
Calculate your net income as a freelancer or self-employed worker in France for 2026.
Freelancer tax system in France
France offers two main structures for freelancers. The Auto-Entrepreneur (micro-entreprise) regime features simplified flat-rate social contributions of 21.1% of revenue for services plus 2.2% formation professionnelle, with income taxed either through a flat versement libératoire (2.2%) or your household's progressive income tax brackets. The Entreprise Individuelle (EI) regime uses actual profit accounting with social contributions of approximately 45% of net profit and progressive income tax rates from 0% to 45%.
- •Auto-Entrepreneur: 21.1% social charges + 2.2% formation on total revenue (services), revenue cap €77,700
- •Entreprise Individuelle: ~45% social charges on net profit plus progressive income tax 0%–45%
- •Auto-Entrepreneur tax option: versement libératoire at 2.2% of revenue (if household income qualifies)
- •TVA (VAT): 20% standard rate, but Auto-Entrepreneurs under €36,800 revenue are exempt (franchise en base)
- •CFE (Cotisation Foncière des Entreprises): annual local tax, typically €200-1,500 depending on location
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