Pulsars

French Auto-Entrepreneur Income Simulator 2026

Estimated net income
2 841 €
/month
|
34 096 €
/year
Effective tax rate : 31.8 %
€ / year
~50% 1st year (25% from Jul. 2026)
Fixed income tax on revenue

Single = 1 share, couple = 2 shares, +0.5 per dependent child.

Revenue breakdown
Net (68%)Contributions (26%)Tax (6%)Training (0%)
Calculation details (annual)
Gross revenue50 000 €
Flat-rate allowance (34%)17 000
= Taxable income (income tax base)33 000
Social contributions (25.6 %)12 800 €
− Income tax (progressive scale, effective rate 9.1 %)3 004 €
View bracket details
11 600 € → 29 579 € at 11%1 978
29 579 € → 84 577 € at 30%1 026
Total income tax (effective rate: 9.1 %)3 004
Professional training (0.2 %)100 €
= Net income34 096 €

Data as of: income tax scale 2026 (finance law no. 2026-103), URSSAF rates as of January 1st, 2026. Last checked: March 2026.

This simulator calculates your net income as a French auto-entrepreneur (micro-entrepreneur) using the 2026 URSSAF contribution rates, including the SSI/CIPAV reform from July 2025. It accounts for social contributions, professional training levy (CFP), ACRE if applicable, and income tax computed with the progressive bracket system including family quotient — or the optional flat-rate discharge (versement libératoire). All calculations run in your browser; no data is sent anywhere.

Understanding the Auto-Entrepreneur Status

The auto-entrepreneur (also called micro-entrepreneur) is France's simplified freelance status. Social contributions are calculated as a flat percentage of gross turnover, not profit. No turnover means no contributions. This makes it ideal for freelancers, consultants, and side projects. The trade-off is that you cannot deduct business expenses — they come out of your net income. The 2026 rates range from 12.3% (goods sales) to 25.6% (liberal professions under SSI).

Income Tax Options

Auto-entrepreneurs can choose between two income tax methods. The standard progressive scale applies tax brackets (0%, 11%, 30%, 41%, 45%) to your income after a flat-rate deduction (34% for BNC, 50% for BIC services, 71% for sales). Alternatively, the versement libératoire lets you pay a small flat tax (1-2.2%) on turnover alongside your social contributions — advantageous if your marginal tax rate exceeds these percentages. This simulator models both options so you can compare.

To calculate your ideal daily rate, use our Freelance Daily Rate Calculator. For VAT calculations, check the French VAT Calculator.

Frequently Asked Questions

What is the auto-entrepreneur (micro-entrepreneur) status?

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It's a simplified French freelance status with flat-rate social contributions calculated on turnover (not profit), simplified accounting, and VAT exemption below certain thresholds. It's the most common status for freelancers starting out in France.

What are the 2026 social contribution rates?

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Rates depend on your activity type: 25.6% for liberal professions (BNC SSI), 23.2% for BNC CIPAV, 21.2% for commercial services (BIC), and 12.3% for goods sales. These rates apply to your gross turnover, not your profit.

What is ACRE and how does it help?

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ACRE (Aide à la Création ou Reprise d'Entreprise) reduces your social contributions by approximately 50% during your first year. You must apply within 45 days of registering your business. Note: from July 2026, the ACRE reduction is expected to drop from 50% to 25%.

How is income tax calculated for auto-entrepreneurs?

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You can choose between the progressive tax scale (with a flat-rate deduction of 34% for BNC, 50% for BIC services, 71% for sales) or the 'versement libératoire' — a flat tax rate of 1-2.2% on turnover paid alongside social contributions.

What are the turnover limits?

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In 2026, the caps are €203,100 for goods sales and €83,600 for services and liberal professions. Exceeding these thresholds for two consecutive years triggers automatic conversion to the standard tax regime.

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