French income tax for self-employed individuals (impôt sur le revenu)

France taxes the income of the previous calendar year: the scale applied in 2026 is charged on the income of 2025, declared in spring 2026. Figures are for tax year 2026. Where a limit governs income received in 2026 instead, the table row says so. Urssaf social contributions are a separate charge and are not computed here: use fr-social-contributions. Local business property tax is in fr-cfe, and the full income tax computation for a household that is not self-employed is in fr-personal-income-tax.

Section 1: Quick Reference

Field	Value
Country	France (République française)
Tax	Impôt sur le revenu (IR)
Currency	EUR only
Tax year	Calendar year (1 January to 31 December)
Primary legislation	Code général des impôts (CGI)
Tax authority	Direction générale des Finances publiques (DGFiP)
Filing portal	impots.gouv.fr (espace particulier)
Filing deadline	Set by département each year: see Section 5.6
Contributor	Open Accountants Community
Validated by	Pending: no French Expert-Comptable or Avocat Fiscaliste has attested this Guide
Guide version	3.0 (September 2026 refresh)

Progressive Rate Table (2025 Tranches) [T1]

Applied in 2026 to the income of 2025, on taxable income per family-quotient share: never on gross salary, never on turnover. The tax found for one share is multiplied back by the number of shares, and the top rate is marginal.

Band, per share	Rate	Note
Source	all figures below	https://www.service-public.fr/particuliers/vosdroits/F1419
Up to EUR 11,600	0%	Jusqu'à 11 600 €
EUR 11,601 to EUR 29,579	11%	De 11 601 € à 29 579 €
EUR 29,580 to EUR 84,577	30%	De 29 580 € à 84 577 €
EUR 84,578 to EUR 181,917	41%	De 84 578 € à 181 917 €
Above EUR 181,917	45%	Plus de 181 917 €

Micro-Entrepreneur / Auto-Entrepreneur Abattements [T1]

The allowance replaces every actual expense: nothing else is deducted, and Urssaf contributions are never subtracted.

Activity	Flat allowance	Note
Source	all figures below	https://entreprendre.service-public.fr/vosdroits/F23267
Goods and accommodation, other than furnished tourist lets	71%	abattement est de 71 %
Commercial services taxed as BIC	50%	abattement est de 50 %
Liberal and other non-commercial activity (BNC)	34%	abattement est de 34 %
Classified furnished tourist lets, income of 2025	50%	déclarés en 2026 : il s’élève à 50 %
Unclassified furnished tourist lets, income of 2025	30%	déclarés en 2026 : il s’élève à 30 %
Minimum allowance, any activity	EUR 305	pas être inférieur à 305 €
Minimum allowance, mixed activity	EUR 610	minimal est doublé et passe à 610 €

Taxable profit is the gross receipts cashed in the year less the allowance above, with the floor applied. Declare the gross on form 2042-C-PRO: the tax office applies the allowance.

Micro-Entrepreneur Revenue Thresholds (2025) [T1]

Two pairs of limits are live at once: the lower pair governs income received in 2025 and declared in 2026, the higher pair income received in 2026.

Limit	Amount	Note
Source	all figures below	https://entreprendre.service-public.fr/vosdroits/F23267
Goods, income of 2025	EUR 188,700	pas avoir dépassé 188 700 €
Services and liberal activity, income of 2025	EUR 77,700	pas avoir dépassé 77 700 €
Goods, income received in 2026	EUR 203,100	n’a pas dépassé 203 100 €
Services and liberal activity, income received in 2026	EUR 83,600	n’a pas dépassé 83 600 €
Classified furnished tourist lets and chambres d'hôtes, income of 2025	EUR 77,700	de location de meublés de tourisme classés ne doit pas avoir dépassé 77 700 €
Classified furnished tourist lets and chambres d'hôtes, income received in 2026	EUR 83,600	Meublé de tourisme classé et chambre d'hôtes (BIC) … n’a pas dépassé 83 600 €
Unclassified furnished tourist lets	EUR 15,000	n’a pas dépassé 15 000 €
Reference income of year N-2 to opt for the flat payment, single	EUR 29,579	29 579 € pour une personne seule
Reference income of year N-2, couple in the same household	EUR 59,158	59 158 € pour une personne en couple
Reference income of year N-2, couple with one child in the same household	EUR 73,947.5	73 947,5 € pour une personne en couple avec 1 enfant
Reference income of year N-2, couple with two children in the same household	EUR 88,737	88 737 € pour une personne en couple avec 2 enfants
Flat income tax payment, trade, catering and lodging, other than furnished lets	1%	1 % pour les activités de commerce, restauration et logement (sauf location de meublés)
Flat income tax payment, other BIC activities, including commercial services and classified furnished lets	1.7%	1,7 % pour les autres activités relevant des BIC (notamment prestations de services commerciales, location de meublés classés...)
Flat income tax payment, BNC activities	2.2%	ce taux est de 2,2 %

Crossing a limit once does not end the regime. Income from 1 January of year N leaves the micro regime only if a limit was exceeded in both previous years, N-1 and N-2: "dépassé pendant 2 années consécutives, en N-1 et en N-2".

The flat income tax payment (versement forfaitaire libératoire) is an option, not the default. It is paid with the Urssaf turnover declaration each month or quarter at the rates above and replaces the income tax on that turnover, if the household reference income of year N-2 is below the limit above. The option is taken, and given up, by telling Urssaf: before 30 September of the year before the one in which it is to start or to stop, or, for a business created during the year, before the last day of the third month after it was created.

Conservative Defaults [T1]

Ambiguity	Default
Regime unknown	Micro-entrepreneur, then test both limits above
Activity type unknown	Liberal profession (BNC), the smallest allowance
Parts familiales unknown	1 part (single)
Crédit d'impôt eligibility unknown	No credit applied
Withholding rate unknown	Ask for the rate in the client's espace particulier; do not guess

Section 2: Required Inputs and Refusal Catalogue

Required Inputs

• Minimum viable: Bank statement for the full calendar year; the regime (micro or réel) and the activity type (BIC ventes, BIC services, BNC).
• Recommended: Urssaf turnover declarations, client invoices, Urssaf receipts, and the prior avis d'imposition showing the revenu fiscal de référence.
• Ideal: Full comptabilité for a réel filer, pièces justificatives for every expense, the family situation, and the withholding rate and instalments in the espace particulier.

Refusal Catalogue

• R-FR-1: Corporate entities file Impôt sur les Sociétés (IS). Out of scope. (Sociétés (SARL, SAS, SA, etc.)) (R-FR-1)
• R-FR-2: Non-resident taxation uses different rates, withholding and treaty analysis. Out of scope: escalate. (Non-residents with French income) (R-FR-2)
• R-FR-3: Régime réel with depreciation, asset registers and full accounting needs an Expert-Comptable. This Guide handles the micro allowance method and basic BNC déclaration contrôlée. (Régime réel simplifié / normal (complex)) (R-FR-3)
• R-FR-4: Capital gains on securities, real estate or business assets need specialist computation. Escalate. (Plus-values (capital gains)) (R-FR-4)
• R-FR-5: Double taxation treaty analysis with non-French income is outside scope. Escalate. (Foreign income and DTAA) (R-FR-5)

Section 3: Transaction Pattern Library

The deterministic pre-classifier. When a statement line matches, apply the treatment; if nothing matches, fall through to Section 5.

3.1 Income Patterns (Crédits)

Pattern	Tax Line	Treatment and notes
VIREMENT [client] / VIR [client]	Chiffre d'affaires (CA) / Recettes	Gross receipts: professional fee or service income
VIREMENT SEPA [client]	Recettes BNC/BIC	Revenue: standard SEPA transfer from a client
STRIPE PAYOUT / STRIPE TRANSFER	Recettes	Revenue: gross back up to the invoiced amount before fees
PAYPAL VIREMENT / PAYPAL PAYOUT	Recettes	Revenue: international client payments
SUMERIA PAYOUT / LYDIA PRO SETTLEMENT	Recettes	Revenue: fintech payout
QONTO VIREMENT ENTRANT	Recettes	Revenue: business account transfer in
SHINE PAIEMENT [client]	Recettes	Revenue: business account receipt
PAYFIT SALAIRE / VIREMENT SALAIRE [employer]	Traitements et salaires	Not professional income: fiche de paie required
AIDES CAF / RSA / ALLOCATIONS	EXCLUDE	CAF benefits are generally not taxable
REMBOURSEMENT TVA / CRÉDIT TVA	EXCLUDE	VAT refund, not income
REMBOURSEMENT IMPÔTS / TRÉSOR PUBLIC REMB	EXCLUDE	Tax refund, not income
PRÊT [bank] / CRÉDIT CONSO	EXCLUDE	Loan proceeds, not income
DIVIDENDES [company]	Revenus de capitaux mobiliers	Not professional income: route to fr-capital-gains
INTÉRÊTS [bank] / LIVRET A	Revenus de capitaux mobiliers	Not professional income: route to fr-capital-gains

3.2 Expense Patterns (Débits) Régime Réel Filers Only

Pattern	Tax Category	Treatment and notes
LOYER BUREAU / BAIL PROFESSIONNEL	Loyers et charges locatives	Fully deductible: dedicated business premises
EDF / ENGIE / ÉLECTRICITÉ	Charges de bureau	Business portion: home office apportioned by floor area
FREE / SFR / ORANGE / BOUYGUES (internet)	Frais de télécommunications	Business portion only, mixed use apportioned
FREE MOBILE / SFR / ORANGE (mobile)	Frais de télécommunications	Business portion only, mixed use apportioned
SNCF / TGV / OUI.SNCF	Frais de déplacement	Deductible if business travel: keep the billets
AIR FRANCE / TRANSAVIA / EASY JET	Frais de déplacement	Deductible if business travel
RESTAURANT [name] / REPAS AFFAIRES	Frais de repas / réception	Business portion: document purpose and attendees
FNAC / AMAZON (books/tech)	Fournitures / matériel	Deductible if professional: split from personal orders
ADOBE / MICROSOFT / GOOGLE WORKSPACE	Abonnements logiciels	Fully deductible business software
EXPERT-COMPTABLE / COMPTABLE	Honoraires	Fully deductible accounting fees
AVOCAT / NOTAIRE	Honoraires	Deductible if the matter is a business matter
ASSURANCE RC PRO / MUTUELLE PRO	Assurances professionnelles	Fully deductible professional liability cover
URSSAF COTISATIONS	Not an income tax deduction for a micro filer	Social charges sit outside the income tax computation
IMPÔT SUR LE REVENU / PRÉLÈVEMENT À LA SOURCE	EXCLUDE	Tax payment, never deductible
CFE (COTISATION FONCIÈRE DES ENTREPRISES)	Impôts et taxes professionnelles	Deductible for a réel filer, not for a micro filer
MUTUELLE SANTÉ / PRÉVOYANCE	Not a business expense for a micro filer	Madelin deduction for a réel BNC filer only
BANQUE FRAIS / FRAIS TENUE DE COMPTE	Frais bancaires	Deductible business account charges
STRIPE FEE / PAYPAL FEE	Commissions bancaires	Deductible payment gateway fees

(Micro-entrepreneurs do NOT deduct actual expenses: the flat allowance covers all of them.)

3.3 Urssaf / Social Charges Patterns

Pattern	Treatment	Notes
URSSAF PRÉLÈVEMENT / URSSAF AUTO ENTREPRENEUR	Social contributions, not income tax	Charged on gross turnover: rates are in fr-social-contributions
CIPAV COTISATIONS	Social contributions	Pension fund for the regulated liberal professions attached to it
CARPIMKO / CARMF / CARCDSF	Social contributions	Mandatory pension for specific professions
PRÉLÈVEMENT À LA SOURCE	Income tax prepayment	Instalment credited against the annual tax

Section 4: Worked Examples

Amounts are not printed: what decides each case is the rate or limit in the tables above.

Example 1: Freelance Professional Fee (BNC Micro)

15/03/2025 | VIR SEPA ABC CONSULTING SARL | credit

A client transfer for consulting work, taxpayer under micro-BNC. Taxable income is the gross receipt less the BNC allowance. Urssaf runs separately on the gross receipt and is not deducted again. Declare the gross on form 2042-C-PRO.

Example 2: Stripe Payout

22/05/2025 | STRIPE PAYMENTS EUROPE | credit

The payout arrives net of Stripe's fees. Gross it back up to what the clients paid. For a micro filer, Urssaf and income tax both run on the gross and the fee is not separately deductible; for a réel filer the fee is deductible.

Example 3: Loyer Bureau Payment

01/04/2025 | PRÉLÈVEMENT LOYER BUREAU SARL IMMOPRO | debit

Rent on dedicated professional premises is fully deductible for a réel filer as "loyers et charges locatives". For a micro filer it is not separately deductible.

Example 4: Urssaf Auto-Entrepreneur Contribution

15/06/2025 | PRÉLÈVEMENT URSSAF AUTO ENT | debit

A social contribution debit charged on declared turnover. Not deductible from BIC or BNC income for a micro filer: it reduces cash, not taxable income. Exclude it, and reconcile against the Urssaf account.

Example 5: Salary Credit (Mixed Income)

28/02/2025 | VIREMENT SALAIRE SOCIÉTÉ XYZ | credit

Salary is traitements et salaires, a different category from BIC or BNC. Declared on form 2042 in box 1AJ or 1BJ, with the standard deduction in Section 5.3 unless actual expenses are elected.

Example 6: Prélèvement à la Source (Monthly Tax Withholding)

27/01/2025 | PRÉLÈVEMENT FISCAL DGFIP PAS | debit

No employer withholds for a self-employed person, so the tax office debits instalments computed on the income last declared. They are prepayments, not expenses: sum the year's debits and set the total against the final bill.

Section 5: Tier 1 Rules (When Data Is Clear)

5.1 Micro-Entrepreneur / Micro-BNC / Micro-BIC Regime

• Legislation: CGI art. 50-0 for micro-BIC, CGI art. 102 ter for micro-BNC; both declared on form 2042-C-PRO. (CGI art. 50-0; CGI art. 102 ter)
• Taxable income: Gross receipts cashed in the year less the flat allowance for the activity, with the floor applied. No actual expense on top.
• Which limit applies: Test the turnover of the two previous years against the pair for the income year concerned. One year over a limit does not end the regime.
• Mixed activity: Each activity keeps its own allowance rate on its own slice of turnover, and the minimum allowance is doubled.
• Nil turnover: The periodic Urssaf declaration is still compulsory: enter "néant".

5.2 BNC Régime Réel Simplifié (Déclaration 2035)

A liberal professional above the micro limit, or one who opts out, is under the déclaration contrôlée: form 2035 with annexes 2035-A and 2035-B, no later than 15 days after the second working day following 1 May. Real expenses are deductible: rent, telecommunications on the business share, travel, professional insurance, accounting fees, depreciation, software. Income tax itself is never deductible, and Madelin contributions are.

For BIC the boundaries are turnover based, for income received in 2026:

Activity	Regime by turnover excluding VAT	Note
Source	all figures below	https://entreprendre.service-public.fr/vosdroits/F32919
Goods and accommodation	Réel simplifié, EUR 203,100 to EUR 945,000	entre 203 100 € et 945 000 €
Goods and accommodation	Réel normal above EUR 945,000	supérieur à 945 000 €
Services, including long-term furnished letting	Réel simplifié, EUR 83,600 to EUR 286,000	entre 83 600 € et 286 000 €
Services, including long-term furnished letting	Réel normal above EUR 286,000	supérieur à 286 000 €
Classified furnished tourist lets and chambres d'hôtes	Réel simplifié, EUR 83,600 to EUR 945,000	compris entre 83 600 € et 945 000 €
Unclassified furnished tourist lets	Réel simplifié, EUR 15,000 to EUR 286,000	compris entre 15 000 € et 286 000 €

A BIC réel filer files form 2031 with annexes 2033-A to 2033-G (simplified) or 2050 to 2059 (normal). Whichever result return is filed, the result is carried to form 2042-C-PRO in the box for its category. A micro filer files no result return: the turnover goes straight onto form 2042-C-PRO.

5.3 Tax Computation Flow

1. Professional result: gross receipts less the flat allowance (micro), or receipts less actual expenses (réel).
2. Add the household's other income: salaries after the standard deduction below, pensions, rental income.
3. Subtract the household's deductible charges (alimony, certain pension contributions) to get the revenu net global.
4. Divide by the number of shares, apply the scale, multiply back, then cap the benefit of the extra shares (Section 6.2).
5. Apply the décote, then the CEHR if the reference income reaches its threshold.
6. Subtract tax reductions and credits, then the instalments already paid.

Standard deduction on salaries	Value	Note
Source	all figures below	https://bofip.impots.gouv.fr/bofip/10855-PGP.html/identifiant=BOI-BAREME-000035-20260217
Rate, unless actual expenses are elected	10%	Déduction forfaitaire de 10 %
Minimum per person, income of 2025	EUR 509	Minimum
Ceiling per person, income of 2025	EUR 14,555	Plafond

The contribution exceptionnelle sur les hauts revenus sits on top of the scale, on slices of the household's revenu fiscal de référence:

Slice of reference income	Rate	Note
Source	all figures below	https://bofip.impots.gouv.fr/bofip/7804-PGP.html/identifiant=BOI-IR-CHR-20170711
Above EUR 250,000, single, widowed, separated, divorced	3%	fraction de revenu fiscal de référence supérieure à 250 000 €
Above EUR 500,000, single, widowed, separated, divorced	4%	supérieure à 500 000 € pour les contribuables célibataires
Above EUR 500,000, couple taxed jointly	3%	3 % à la fraction de revenu fiscal de référence
Above EUR 1,000,000, couple taxed jointly	4%	supérieure à 1 000 000 € pour les contribuables soumis à imposition commune

A second surcharge, the contribution différentielle sur les hauts revenus, can apply from the same reference-income levels where the household's average rate is low. Its formula is in fr-personal-income-tax.

5.4 Prélèvement à la Source (PAS) Monthly Withholding

An employee or pensioner has tax withheld by the payer. A self-employed person, a farmer, and anyone with rental income, alimony or foreign income pays instead by instalments (acomptes) debited by the tax office each month, or every three months where the taxpayer opts with the service des impôts des entreprises by the date in Section 5.6. They are computed on the income declared the year before, so a business in its first year has no instalment computed from a declared figure; check the espace particulier for what is actually programmed. The personalised rate is recalculated each September from the spring return, and a married or PACS couple taxed jointly gets an individualised rate automatically. It applies only to each spouse's own income; the household's common income stays on the household rate.

Where no personalised rate exists, a default grid applies to the monthly base. The page below prints it in full in three versions: metropolitan France and abroad, Guadeloupe with La Réunion and Martinique, and Guyane with Mayotte. The extremes of the metropolitan grid:

Monthly base, metropolitan grid from 1 May 2026	Rate	Note
Source	all figures below	https://bofip.impots.gouv.fr/bofip/11255-PGP.html
Below EUR 1,635	0%	Inférieure à 1 635 euros 0 %
EUR 1,635 to EUR 1,698	0.5%	inférieure à 1 698 euros 0,5 %
EUR 55,558 and above	43%	égale à 55 558 euros 43 %

A micro-entrepreneur who opted for the flat payment pays the tax with the Urssaf turnover declaration instead, and must switch off any instalment already programmed in the espace particulier.

Balance after the spring return	Collection	Note
Source	all figures below	https://www.impots.gouv.fr/les-modalites-de-la-declaration-de-revenus-en-2026
Below EUR 300	One debit in September 2026	un seul prélèvement en septembre 2026
Above that amount	Four monthly debits, September to December	quatre prélèvements mensuels

5.5 Cotisation Foncière des Entreprises (CFE)

Local business property tax, due by the self-employed including micro-entrepreneurs. Deductible for a réel filer, not for a micro filer. Base, exemptions and payment date are in fr-cfe. Each commune sets its own minimum base within a statutory range, so never state a single CFE amount.

5.6 Filing Deadlines

Item	Deadline	Note
Source	the filing dates below	https://www.impots.gouv.fr/les-modalites-de-la-declaration-de-revenus-en-2026
Online, départements 01 to 19 and non-residents	Thursday 21 May 2026, 23h59	jeudi 21 mai au plus tard
Online, départements 20 to 54	Thursday 28 May 2026, 23h59	jeudi 28 mai au plus tard
Online, départements 55 to 974 and 976	Thursday 4 June 2026, 23h59	jeudi 4 juin au plus tard
Paper return, including residents abroad	Tuesday 19 May 2026, midnight	mardi 19 mai 2026 à minuit
Correcting an online return after the avis	Mid-August to mid-December 2026	Corriger ma déclaration en ligne
Result return of a réel filer (2031, 2035)	15 days after the second working day following 1 May	au plus tard 15 jours après le 2 e jour ouvré suivant le 1 er mai (F32105, F32919)
Urssaf turnover declaration (micro)	Monthly or quarterly, as opted	déposée auprès de l’Urssaf chaque mois ou trimestre (selon la périodicité choisie) (F23267)
Source	acompte and instalment-option dates below	https://entreprendre.service-public.fr/vosdroits/F32105
Monthly acompte of a self-employed filer	The 15th of each month	au plus tard le 15 du mois
Quarterly acompte, where the option is taken	15 February, 15 May, 15 August, 15 November	au plus tard le 15 février, le 15 mai, le 15 août et le 15 novembre
Taking or ending the option for quarterly acomptes	1 October of the year before	opter au plus tard le 1 er octobre de l'année précédent

Online filing is the rule where the home has internet access.

5.7 Penalties

Offence	Surcharge	Note
Source	all figures below	https://bofip.impots.gouv.fr/bofip/4911-PGP.html
Return filed late	10%	la majoration de 10 % prévue par l’article 1728
Deliberate breach (manquement délibéré)	40%	la majoration de 40 % pour manquement délibéré
Abuse of law as main beneficiary, fraudulent manoeuvres, concealment	80%	80 % sur les droits résultant des rappels

Charge	Rate	Note
Source	all figures below	https://bofip.impots.gouv.fr/bofip/1458-PGP.html
Late payment interest, per month of delay	0.2%	intérêt de retard de 0,2 % par mois

Late payment interest is not a penalty: it is due on top of any surcharge.

Section 6: Tier 2 Catalogue (Reviewer Judgement Required)

6.1 Regime Optimisation (Micro vs Réel)

Micro is simpler, not always cheaper. Réel wins when real costs exceed the flat allowance, so compare actual costs against the allowance rate in the abattement table. The option for the déclaration contrôlée is made within the time allowed for filing the return of the year to be taxed that way. Flag for the reviewer to compute both.

6.2 Quotient Familial (Family Quotient)

A single person has 1 share, a couple taxed jointly 2 shares, with extra shares for dependants. The benefit of the extra shares is capped, and the cap depends on the kind of share:

Cap on the tax saving, income of 2025	Amount	Note
Source	all figures below	https://bofip.impots.gouv.fr/bofip/2494-PGP.html/identifiant=BOI-IR-LIQ-20-20-20-20260407
Each extra half-share for a dependent child	EUR 1,807	fixé à 1 807 € par demi-part supplémentaire
Each extra half-share for a child in equally shared custody	Half of the amount above	Ce montant est divisé par deux pour les enfants dont la charge est également partagée
The whole extra share for the first child of a parent living alone	EUR 4,262	Son montant est fixé à 4 262 €
Each half-share for the first two children in equally shared custody, taxpayer living alone	EUR 2,131	soit 2 131 € (4 262 € / 2)
The extra half-share of a person living alone with no dependants who raised a child alone for at least five years	EUR 1,079	est fixé à 1 079 €

The number of shares itself is on https://www.service-public.fr/particuliers/vosdroits/F2705

A small bill is then reduced by the décote. It works on the tax, not on the income, and it fades out: the décote is the fixed amount in the table below, less the share of the gross tax in the table below, so it shrinks to nothing as the gross tax reaches the threshold.

Décote, income of 2025	Value	Note
Source	all figures below	https://bofip.impots.gouv.fr/bofip/2495-PGP.html/identifiant=BOI-IR-LIQ-20-20-30-20260407
Gross tax must be below this, single, divorced, widowed	EUR 1,982	inférieure à 1 982 € pour les contribuables célibataires
Gross tax must be below this, couple taxed jointly	EUR 3,277	et à 3 277 € pour les contribuables soumis à imposition commune
Fixed amount in the formula, single, divorced, widowed	EUR 897	897 € pour les contribuables célibataires
Fixed amount in the formula, couple taxed jointly	EUR 1,483	1 483 € pour les contribuables soumis à imposition commune
Share of the gross tax subtracted from that fixed amount	45.25%	45,25 % pour l’imposition des revenus de 2025

6.3 Crédits d'Impôt (Tax Credits)

Credits are subtracted from the tax, never from the income.

Employing help at home	Value	Note
Source	all figures below	https://www.service-public.fr/particuliers/vosdroits/F12
Rate of the credit	50%	s'élève à 50 % des dépenses supportées
Annual ceiling on the expenses, general case	EUR 12,000	dans la limite de 12 000 € par an
Maximum credit, general case	EUR 6,000	un avantage maximal de 6 000 €
Uplift per dependent child, per household member over 65, per ascendant	EUR 1,500	plafond est majoré de 1 500 €
Ceiling once the uplifts are counted, general case	EUR 15,000	sans pouvoir dépasser au total 15 000 €
Uplift per dependent child in equally shared custody	EUR 750	750 € en cas de garde alternée
Small handyman work of at most two hours, inside the ceiling above	EUR 500	Intervention pour petit bricolage d'une durée maximale de 2 heures 500 €
Computer and internet help at home, inside the ceiling above	EUR 3,000	Assistance informatique et internet à domicile 3 000 €
Small gardening work, inside the ceiling above	EUR 5,000	Petits travaux de jardinage 5 000 €
Ceiling on the expenses, first year of directly employing someone at home	EUR 15,000	Pour la 1 re année où vous employez directement un salarié à domicile, les dépenses sont retenues dans la limite de 15 000 €
Maximum credit, first year of directly employing someone at home	EUR 7,500	soit un avantage maximal de 7 500 €
Ceiling on the expenses, taxpayer or dependant invalid	EUR 20,000	Les dépenses sont retenues dans la limite de 20 000 € par an
Maximum credit, taxpayer or dependant invalid	EUR 10,000	soit un avantage maximal de 10 000 €

Aid received towards the cost, such as the personalised autonomy allowance, the childcare supplement or help from an employer, comes off the expenses before the credit is worked out.

Childcare outside the home, child under 6 on 1 January of the tax year	Value	Note
Source	all figures below	https://www.service-public.fr/particuliers/vosdroits/F8
Rate of the credit	50%	égal à 50 % des sommes versées
Costs that may be declared, per child	EUR 3,500	Frais de garde à déclarer 3 500 € maximum
Costs that may be declared, per child in equally shared custody	EUR 1,750	Frais de garde à déclarer … 1 750 € maximum
Maximum credit, per child	EUR 1,750	Crédit d'impôt 1 750 € maximum
Maximum credit, per child in shared custody	EUR 875	875 € maximum

Aid received for the childcare, such as the childcare supplement paid by the family allowance fund or help from an employer, comes off the costs first.

The credit for training a company director has ended, for training taken after 31 December 2024, with no extension in force: https://entreprendre.service-public.fr/vosdroits/F23460

6.4 Madelin Deductions (Régime Réel BNC Only)

Madelin health, disability, provident and pension contributions are deductible from BNC income for a réel filer, within the ceilings of CGI art. 154 bis. Not available to a micro-entrepreneur. This Guide does not print the ceiling formula: flag it for the reviewer.

6.5 Home Office Deduction (Régime Réel)

For a réel BNC filer working from home, a share of rent, electricity, internet and heating may be deducted on the floor-area ratio of the office to the whole home. Document it and keep it consistent year to year.

Section 7: Excel Working Paper Template

IMPÔT SUR LE REVENU, WORKING PAPER, INCOME OF 2025.
Contribuable: _______________  Numéro fiscal: ___________
Régime: Micro-entrepreneur (BNC/BIC) / Régime réel (BNC) [circle one]
Situation familiale: Célibataire / Marié(e) / PACS / Divorcé(e) / Veuf(ve)
Nombre de parts: ___________

A. REVENUS PROFESSIONNELS.
  A1. CA brut encaissé (micro)                 ___________
  A2. Abattement (rate from the table)         ___________
  A3. Revenu net imposable (A1 minus A2)       ___________
  A4. Recettes brutes (réel, form 2035)        ___________
  A5. Total charges déductibles                ___________
  A6. Revenu net imposable (A4 minus A5)       ___________

B. AUTRES REVENUS.
  B1. Salaires bruts (box 1AJ / 1BJ)           ___________
  B2. Moins déduction forfaitaire (see 5.3)    ___________
  B3. Salaires nets imposables                 ___________
  B4. Pensions de retraite                     ___________
  B5. Revenus fonciers                         ___________
  B6. Total autres revenus                     ___________

C. REVENU BRUT GLOBAL (A3 or A6, plus B6)      ___________

D. CHARGES DÉDUCTIBLES.
  D1. Pensions alimentaires versées            ___________
  D2. Autres charges                           ___________

E. REVENU NET GLOBAL (C minus D)               ___________

F. QUOTIENT FAMILIAL.
  F1. Revenu imposable par part (E / parts)    ___________
  F2. Impôt sur E/parts (apply the scale)      ___________
  F3. Impôt total (F2 times parts)             ___________
  F4. Plafonnement du quotient (see 6.2)       ___________
  F5. Décote if the tax is below the threshold ___________

G. RÉDUCTIONS / CRÉDITS D'IMPÔT.
  G1. Emploi à domicile                        ___________
  G2. Garde d'enfants hors du domicile         ___________
  G3. Autres crédits                           ___________

H. IMPÔT NET (F3, adjusted, minus G)           ___________

I. ACOMPTES ET RETENUES DÉJÀ PRÉLEVÉS          ___________

J. SOLDE À PAYER / À REMBOURSER (H minus I)    ___________

REVIEWER FLAGS.
  [ ] Regime confirmed (micro vs réel)?
  [ ] Turnover tested against BOTH previous years?
  [ ] Number of parts verified?
  [ ] Urssaf reconciled, and NOT deducted for income tax?
  [ ] Instalments summed from the bank statement?
  [ ] Crédits d'impôt identified?
  [ ] Madelin deductions applicable (réel BNC only)?

Section 8: Bank Statement Reading Guide

French Bank Statement Formats

Bank	Format	Key Fields
BNP Paribas	CSV / PDF	Date opération, Libellé, Débit, Crédit, Solde
Société Générale	CSV	Date, Libellé, Montant, Devise
Crédit Agricole	CSV	Date, Libellé, Débit, Crédit, Solde
LCL	CSV / PDF	Date, Libellé, Débit, Crédit, Solde
Crédit Mutuel	CSV	Date, Libellé, Montant (negative is a debit)
Caisse d'Épargne	CSV	Date de l'opération, Libellé, Montant, Devise
Boursorama / BoursoBank	CSV	Date, Catégorie, Label, Débit, Crédit
Qonto (business)	CSV	Date, Label, Amount, Currency, VAT, Category
Shine	CSV	Date, Libellé, Montant, Solde
Revolut FR	CSV	Date started, Description, Amount, Currency

Key French Banking Narrations

Narration	Meaning	Classification Hint
VIR SEPA / VIREMENT	Bank transfer credit	Potential professional income
PRÉLÈVEMENT / PRÉLÈV	Direct debit	Expense or tax payment
PRÉLÈVEMENT FISCAL DGFIP PAS	Prélèvement à la source	Tax prepayment: exclude
PRÉLÈVEMENT URSSAF	Social charge payment	Separate Urssaf tracking
CB [merchant]	Card payment	Identify payee
VIREMENT SALAIRE [employer]	Salary credit	Employment income
REMBOURSEMENT / REMB	Refund	May reduce expense
INTÉRÊTS	Interest	Other income
AIDES CAF / ALLOCATION	Social benefits	Generally not taxable

Section 9: Onboarding Fallback

If the client provides a bank statement but cannot answer onboarding questions immediately:

1. Classify all VIR SEPA credits from non-personal sources as potential professional income
2. Identify all URSSAF PRÉLÈVEMENT debits: social charges, not income tax
3. Identify all DGFIP prélèvement à la source debits: income tax instalments
4. Apply the conservative defaults in Section 1
5. Flag all salary credits as a separate income category
6. Generate the working paper with PENDING flags

Present these questions:

ONBOARDING QUESTIONS: FRANCE, IMPÔT SUR LE REVENU.
1. Régime fiscal: micro-entrepreneur (auto-entrepreneur) or régime réel?
2. Type d'activité: BNC (professions libérales), BIC ventes, or BIC services?
3. Total CA brut encaissé (before any Urssaf deduction)?
4. CA of the two previous years, to test the micro limits?
5. Situation familiale: célibataire, marié(e)/PACS, enfants?
6. Aussi salarié(e)? Si oui, salaire brut total?
7. Option pour le versement forfaitaire libératoire: oui ou non?
8. Montant des acomptes déjà prélevés par la DGFiP?
9. Avez-vous un Expert-Comptable qui prépare la déclaration 2035?
10. Charges Madelin payées (mutuelle santé, prévoyance)?
11. Crédits d'impôt potentiels (garde d'enfants, emploi à domicile)?

Section 10: Reference Material

Key Legislation / Forms

Topic	Reference
Micro-BNC	CGI art. 102 ter; form 2042-C-PRO
Micro-BIC	CGI art. 50-0; form 2042-C-PRO
BNC déclaration contrôlée	CGI art. 93; form 2035 with annexes 2035-A, 2035-B
BIC réel simplifié	Form 2031 with annexes 2033-A to 2033-G
BIC réel normal	Form 2031 with annexes 2050 to 2059
Progressive rates	CGI art. 197
Quotient familial	CGI art. 193 to 196 B
CEHR	CGI art. 223 sexies
Prélèvement à la source	CGI art. 204 A and following
Crédit emploi à domicile	CGI art. 199 sexdecies
Crédit garde d'enfants	CGI art. 200 quater B
Madelin	CGI art. 154 bis

Declaration forms for each millésime, including 2042, 2042-C, 2042-C-PRO and 2042-RICI: https://www.impots.gouv.fr/formulaire/2042/declaration-des-revenus

Known Gaps / Out of Scope

• Corporate taxation (IS)
• Non-resident French-source income
• Capital gains and investment income, including the flat tax on dividends and interest
• SCI / real estate entities
• Foreign income and DTAA
• TVA (VAT) computation
• Social contribution rates and bases: see fr-social-contributions

Changelog

Version	Date	Change
3.0	September 2026	Every figure reproved on an official page; withholding grid, réel boundaries and the two-year micro test added; invented example amounts removed
2.0	April 2026	Full rewrite to v2.0 structure; French bank formats; worked examples; micro vs réel regime table
1.0	2025	Initial version

Self-Check

• Allowance applied to gross receipts, not to receipts net of Urssaf?
• Urssaf contributions NOT subtracted as an income tax deduction for a micro filer?
• Micro limits tested against BOTH previous years, and the right year's pair used?
• Instalments identified as prepayments, not expenses?
• Quotient familial computed, and its cap applied?
• Décote checked before credits?
• CEHR checked where the reference income is high?
• Credits applied against the tax, not the income?

PROHIBITIONS

• NEVER deduct Urssaf social contributions as a business expense for a micro-entrepreneur: the allowance covers all costs
• NEVER compute a micro-entrepreneur's taxable income without applying the allowance
• NEVER treat a prélèvement à la source instalment as a deductible expense: it is a prepayment
• NEVER end the micro regime on a single year over the limit: the test is two consecutive years
• NEVER mix the two live sets of micro limits: name the income year first
• NEVER omit the quotient familial for a taxpayer with a spouse or children, and never omit its cap
• NEVER allow income tax itself as a deductible expense
• NEVER advise on non-resident French income: escalate
• NEVER present a computation as definitive: label it estimated and send the client to an Expert-Comptable

The method, step by step

1. Fix the income year and the regime, then read the matching pair of micro limits, tested against the two previous years: https://entreprendre.service-public.fr/vosdroits/F23267
2. Classify the activity: commercial, craft and industrial work is BIC, independent work that is none of those is BNC. BIC boundaries: https://entreprendre.service-public.fr/vosdroits/F32919 . BNC rule: https://entreprendre.service-public.fr/vosdroits/F32105
3. Compute the professional result: gross receipts less the allowance (micro), or receipts less actual expenses on form 2035 for BNC or form 2031 for BIC (réel).
4. Build the household income, divide by the shares, apply the scale, multiply back, then cap the benefit of the extra shares: https://www.service-public.fr/particuliers/vosdroits/F1419
5. Apply the décote, then the CEHR where the reference income reaches its threshold, then the credits.
6. Deduct the instalments already taken and settle the balance on the autumn schedule: https://www.impots.gouv.fr/les-modalites-de-la-declaration-de-revenus-en-2026
7. File form 2042 with 2042-C-PRO by the deadline for the client's département, and a réel filer's result return by its own earlier deadline.

Ask the client first

• Which regime are you in, and did you ever opt out of micro? The option changes the whole computation.
• What was your turnover, excluding VAT, in each of the two previous years? One year over a limit does not lose the micro regime; two consecutive years does.
• Is any part of the turnover furnished letting, and is the property a classified meublé de tourisme? The limit and the allowance both change.
• Have you opted for the flat income tax payment with Urssaf? If yes, the instalment must be switched off.
• What is your family situation on 31 December, and who is a dependant?
• Are you also employed, and did you keep a household rate or an individualised rate for the withholding?
• What did the tax office debit last year, and what rate shows in your espace particulier?

When to refuse or refer

• Refuse a company subject to corporation tax: this Guide is for individuals under the income tax.
• Refuse non-resident cases: different rates, different withholding, treaty analysis.
• Refuse capital gains and the taxation of dividends and interest: separate rules, separate Guides.
• Refer a réel filer with depreciation, an asset register or stock to an Expert-Comptable before filing.
• Refer any Madelin ceiling question: the ceiling formula is not in this Guide.
• Refer anything turning on a CFE amount: the commune sets it and no national figure exists.
• Stop and ask rather than guess a withholding rate or an instalment total: both are in the espace particulier.

Sources

• https://www.service-public.fr/particuliers/vosdroits/F1419
• https://www.service-public.fr/particuliers/vosdroits/F2705
• https://www.service-public.fr/particuliers/vosdroits/F34009
• https://www.service-public.fr/particuliers/vosdroits/F12
• https://www.service-public.fr/particuliers/vosdroits/F8
• https://entreprendre.service-public.fr/vosdroits/F23267
• https://entreprendre.service-public.fr/vosdroits/F32919
• https://entreprendre.service-public.fr/vosdroits/F32105
• https://entreprendre.service-public.fr/vosdroits/F23460
• https://bofip.impots.gouv.fr/bofip/2494-PGP.html/identifiant=BOI-IR-LIQ-20-20-20-20260407
• https://bofip.impots.gouv.fr/bofip/2495-PGP.html/identifiant=BOI-IR-LIQ-20-20-30-20260407
• https://bofip.impots.gouv.fr/bofip/10855-PGP.html/identifiant=BOI-BAREME-000035-20260217
• https://bofip.impots.gouv.fr/bofip/7804-PGP.html/identifiant=BOI-IR-CHR-20170711
• https://bofip.impots.gouv.fr/bofip/11255-PGP.html
• https://bofip.impots.gouv.fr/bofip/4911-PGP.html
• https://bofip.impots.gouv.fr/bofip/1458-PGP.html
• https://www.impots.gouv.fr/les-modalites-de-la-declaration-de-revenus-en-2026
• https://www.impots.gouv.fr/formulaire/2042/declaration-des-revenus
• https://www.autoentrepreneur.urssaf.fr/portail/accueil/sinformer-sur-le-statut/lessentiel-du-statut.html

Disclaimer

This Guide and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this Guide. All outputs must be reviewed and signed off by a qualified professional (such as an Expert-Comptable, Avocat Fiscaliste, or equivalent licensed practitioner in France) before filing or acting upon.

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