Asked about French income tax for self-employed individuals (auto-entrepreneurs, micro-entrepreneurs, or professions libérales).
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Income tax rate — band 1 (0% band)
0%CGI Art. 197
Income tax band 1 upper limit (per part)
EUR 0 – 11,497Loi de finances pour 2025 n° 2025-127 du 14 février 2025, art. 2 (indexation +1,8%); DGFiP barème IR 2025; Economie.gouv.fr
Income tax rate — band 2 (11% band)
11%CGI Art. 197
Income tax band 2 range (per part)
EUR 11,498 – 29,315Loi de finances pour 2025 n° 2025-127 du 14 février 2025, art. 2 (indexation +1,8%); DGFiP barème IR 2025; Economie.gouv.fr
Income tax rate — band 3 (30% band)
30%CGI Art. 197
Income tax band 3 range (per part)
EUR 29,316 – 83,823Loi de finances pour 2025 n° 2025-127 du 14 février 2025, art. 2 (indexation +1,8%); DGFiP barème IR 2025; Economie.gouv.fr
Income tax rate — band 4 (41% band)
41%CGI Art. 197
Income tax band 4 range (per part)
EUR 83,824 – 180,294Loi de finances pour 2025 n° 2025-127 du 14 février 2025, art. 2 (indexation +1,8%); DGFiP barème IR 2025; Economie.gouv.fr
Income tax rate — band 5 (45% band)
45%CGI Art. 197
Income tax band 5 lower limit (per part)
Above EUR 180,294Loi de finances pour 2025 n° 2025-127 du 14 février 2025, art. 2 (indexation +1,8%); DGFiP barème IR 2025; Economie.gouv.fr
CEHR rate — income EUR 250,001–500,000 (single taxpayer)
3%CGI Art. 223 sexies
CEHR lower band range (single taxpayer)
EUR 250,001 – 500,000CGI Art. 223 sexies
CEHR rate — income above EUR 500,000 (single taxpayer)
4%CGI Art. 223 sexies
CEHR upper band lower limit (single taxpayer)
Above EUR 500,000CGI Art. 223 sexies
Micro-entrepreneur abattement — BIC ventes (sale of goods)
71%CGI Art. 50-0
Micro-entrepreneur abattement — BIC services (commercial services)
50%CGI Art. 50-0
Micro-entrepreneur abattement — BNC professions libérales
34%CGI Art. 102 ter
Minimum abattement (all activity types)
EUR 305CGI Art. 50-0; CGI Art. 102 ter
Micro-entrepreneur revenue threshold — sales of goods (BIC ventes)
EUR 188,700CGI Art. 50-0
Micro-entrepreneur revenue threshold — services / professions libérales
EUR 77,700CGI Art. 50-0; CGI Art. 102 ter
Salary income standard abattement (traitements et salaires)
10%CGI Art. 83
Salary abattement maximum (traitements et salaires)
EUR 14,171CGI Art. 83
Salary abattement minimum (traitements et salaires)
EUR 504CGI Art. 83
Quotient familial — tax reduction cap per additional half-part (2025)
EUR 1,751CGI Art. 193-196 B
Quotient familial — parts for a single person
1 partCGI Art. 193-196 B
Quotient familial — parts for a married couple
2 partsCGI Art. 193-196 B
Quotient familial — additional parts per child
0.5 part per childCGI Art. 193-196 B
Prélèvement Forfaitaire Unique (PFU / flat tax) on dividends and interest
30%CGI Art. 200 A
Crédit d'impôt garde d'enfants (children under 6) — rate
50% of costsCGI Art. 200 quater B
Crédit d'impôt garde d'enfants (children under 6) — maximum per child
EUR 3,500 per childCGI Art. 200 quater B
Crédit d'impôt emploi à domicile (home help) — rate
50% of wages paidCGI Art. 199 sexdecies
Crédit d'impôt emploi à domicile (home help) — maximum
EUR 12,000CGI Art. 199 sexdecies
Crédit d'impôt formation du dirigeant — rate per hour
EUR 40/hourCGI Art. 244 quater M
Déclaration 2042 — online filing deadline
Late May / early June (varies by département)CGI Art. 175
Déclaration 2042 — paper filing deadline
Mid-MayCGI Art. 175
Déclaration 2035 (BNC réel) filing deadline
Same window as 2042 (late May / early June)CGI Art. 175
Urssaf monthly declarations (micro-entrepreneur) deadline
30th of the following monthCode de la Sécurité Sociale
CFE payment deadline
15 DecemberCGI Art. 1477
Late filing penalty (without formal notice)
10% of tax dueCGI Art. 1728
Late filing penalty (after formal notice)
40% of tax dueCGI Art. 1728
Under-declaration / omission penalty (deliberate)
40%CGI Art. 1729
Under-declaration / omission penalty (fraudulent)
80%CGI Art. 1729
Late payment interest rate — per month
0.20% per monthCGI Art. 1727
Late payment interest rate — annualised
2.4% per yearCGI Art. 1727
Non-declaration penalty (tax assessed by DGFiP)
100% of tax assessedCGI Art. 1728
Prélèvement à la source (PAS) introduction year
2019CGI Art. 204A et seq.
Urssaf social charge rate on gross turnover (micro-entrepreneur, approximate)
approximately 22%Code de la Sécurité Sociale
Form for micro-BNC income declaration
Form 2042 C PROCGI Art. 102 ter; Form 2042 C PRO
Form for micro-BIC income declaration
Form 2042 C PROCGI Art. 50-0; Form 2042 C PRO
Form for BNC régime réel simplifié declaration
Form 2035CGI Art. 93; Form 2035
Salary income declaration box (taxpayer / first declarant)
Box 1AJForm 2042
Salary income declaration box (second declarant / spouse)
Box 1BJForm 2042
BNC régime réel simplifié threshold (opt-out from micro / mandatory réel)
EUR 77,700CGI Art. 102 ter
Section 1 -- Quick Reference
| Field | Value |
|---|---|
| Country | France (République française) |
| Tax | Impôt sur le Revenu (IR) + Prélèvements sociaux (social charges) |
| Currency | EUR only |
| Tax year | Calendar year (1 January -- 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 | Late May / early June (varies by département, online) |
| Contributor | Open Accountants Community |
| Validated by | Pending -- requires sign-off by a French Expert-Comptable or Avocat Fiscaliste |
| Skill version | 2.0 |
Progressive Rate Table (2025 -- Tranches) [T1]
| Revenu net imposable (EUR/part) | Rate |
|---|---|
| 0 -- 11,497 | 0% |
| 11,498 -- 29,315 | 11% |
| 26,232 -- 83,823 | 30% |
| 74,546 -- 180,294 | 41% |
| Above 180,294 | 45% |
Micro-Entrepreneur / Auto-Entrepreneur Abattements [T1]
| Activity Type | Abattement (flat deduction) | Minimum Abattement |
|---|---|---|
| Sale of goods (BIC ventes) | 71% | EUR 305 |
| Services commerciaux (BIC services) | 50% | EUR 305 |
| Professions libérales (BNC) | 34% | EUR 305 |
Micro-Entrepreneur Revenue Thresholds (2025) [T1]
| Activity | Threshold for Micro Regime |
|---|---|
| Sales of goods | EUR 188,700 |
| Services / professions libérales | EUR 77,700 |
Conservative Defaults [T1]
| Ambiguity | Default |
|---|---|
| Regime unknown | Micro-entrepreneur (simplest; check threshold) |
| Activity type unknown | Professions libérales (34% abattement -- most conservative) |
| Parts familiales unknown | 1 part (single) |
| Crédit d'impôt eligibility unknown | No credit applied |
| Prélèvement à la source rate unknown | Apply standard monthly withholding |
This is the deterministic pre-classifier. When a bank statement line matches a pattern, apply the treatment directly. If no pattern matches, fall through to Tier 1 rules in Section 5.
3.1 Income Patterns (Crédits)
| Pattern | Tax Line | Treatment | Notes |
|---|---|---|---|
| VIREMENT [client name] / 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 client |
| STRIPE PAYOUT / STRIPE TRANSFER | Recettes | Revenue | Stripe France payout -- match to invoices |
| PAYPAL VIREMENT / PAYPAL PAYOUT | Recettes | Revenue | International client payments via PayPal |
| SUMERIA PAYOUT / LYDIA PRO SETTLEMENT | Recettes | Revenue | Lydia/Sumeria fintech payout |
| QONTO VIREMENT ENTRANT | Recettes | Revenue | Qonto business account transfer in |
| SHINE PAIEMENT [client] | Recettes | Revenue | Shine business account receipt |
| PAYFIT SALAIRE / VIREMENT SALAIRE [employer] | Salaires (Traitements et salaires) | NOT professional income | Employment salary -- Fiche de paie required |
| AIDES CAF / RSA / ALLOCATIONS | EXCLUDE | Social benefits not taxable | CAF benefits are generally not taxable |
| REMBOURSEMENT TVA / CRÉDIT TVA | EXCLUDE | Not income | VAT refund -- not taxable |
| REMBOURSEMENT IMPÔTS / TRÉSOR PUBLIC REMB | EXCLUDE | Not income | Tax refund |
| PRÊT [bank] / CRÉDIT CONSO | EXCLUDE | Not income | Loan proceeds |
| DIVIDENDES [company] | Revenus de capitaux mobiliers | NOT professional income | Dividends -- subject to flat tax (PFU 30%) |
| INTÉRÊTS [bank] / LIVRET A | Revenus de capitaux mobiliers | NOT professional income | Interest income |
3.2 Expense Patterns (Débits) -- Régime Réel Filers Only
| Pattern | Tax Category | Treatment | Notes |
|---|---|---|---|
| LOYER BUREAU / BAIL PROFESSIONNEL [landlord] | Loyers et charges locatives | Fully deductible | Dedicated business premises |
| EDF / ENGIE / ÉLECTRICITÉ | Charges de bureau | Business portion deductible | Home office: apportion by floor area |
| FREE / SFR / ORANGE / BOUYGUES (internet) | Frais de télécommunications | Business portion only | Mixed use: apportion |
| FREE MOBILE / SFR / ORANGE (mobile) | Frais de télécommunications | Business portion only | Mixed use: apportion |
| SNCF / TGV / OUI.SNCF | Frais de déplacement | Deductible if business travel | Keep billets as evidence |
| AIR FRANCE / TRANSAVIA / EASY JET | Frais de déplacement | Deductible if business | |
| RESTAURANT [name] / REPAS AFFAIRES | Frais de repas / réception | Business portion deductible | Must document business purpose, attendees |
| FNAC / AMAZON (books/tech) | Fournitures / matériel | Deductible if professional | Separate business from personal orders |
| ADOBE / MICROSOFT / GOOGLE WORKSPACE | Abonnements logiciels | Fully deductible | Business SaaS |
| EXPERT-COMPTABLE / COMPTABLE | Honoraires | Fully deductible | Accounting fees |
| AVOCAT / NOTAIRE | Honoraires | Deductible if business | Legal fees for business matters |
| ASSURANCE RC PRO / MUTUELLE PRO | Assurances professionnelles | Fully deductible | Professional liability |
| URSSAF COTISATIONS | NOT a deductible expense for micro | Special treatment | Urssaf social charges are separate from IR |
| IMPÔT SUR LE REVENU / PRÉLÈVEMENT À LA SOURCE | EXCLUDE | Tax payment | Not deductible |
| CFE (COTISATION FONCIÈRE DES ENTREPRISES) | Impôts et taxes professionnelles | Deductible for BIC/BNC réel | Professional property tax |
| MUTUELLE SANTÉ / PRÉVOYANCE | NOT business expense for micro | Déduction Madelin (réel BNC only) | Madelin deduction for eligible contributions |
| BANQUE FRAIS / FRAIS TENUE DE COMPTE [BNP/SG/CA/LCL] | Frais bancaires | Deductible | Business account charges |
| STRIPE FEE / PAYPAL FEE | Commissions bancaires | Deductible | Payment gateway fees |
(Micro-entrepreneurs do NOT deduct actual expenses -- abattement covers all expenses)
3.3 Urssaf / Social Charges Patterns
| Pattern | Treatment | Notes |
|---|---|---|
| URSSAF PRÉLÈVEMENT / URSSAF AUTO ENTREPRENEUR | Social contributions (not IR) | Urssaf collects social charges on gross turnover; not an expense deduction for micro-entrepreneurs |
| CIPAV COTISATIONS | Social contributions | Mandatory pension for professions libérales (not regulated) |
| CARPIMKO / CARMF / CARCDSF | Social contributions | Mandatory pension for specific professions |
| PRÉLÈVEMENT À LA SOURCE / PAS | Income tax prepayment | Monthly/quarterly IR withholding -- credit against annual IR |
Input line (BNP Paribas statement):
15/03/2025 | VIR SEPA ABC CONSULTING SARL | +3,500.00 | Solde 12,840.50
Reasoning: Client wire transfer EUR 3,500 for consulting services. Taxpayer is a micro-entrepreneur under BNC (profession libérale). Abattement = 34%. Net taxable income = EUR 3,500 x (1 - 34%) = EUR 2,310. This EUR 2,310 is added to total taxable income for the year. Urssaf social charges are computed separately on the gross EUR 3,500 (approximately 22% = EUR 770), not on the post-abattement amount.
Classification: Recettes brutes EUR 3,500. Taxable income contribution EUR 2,310 (after 34% abattement).
Input line (Société Générale statement):
22/05/2025 | STRIPE PAYMENTS EUROPE | +4,650.00 | Solde 8,220.00
Reasoning: Stripe France settlement. Net of Stripe fees. Check Stripe dashboard: if Stripe collected EUR 4,800 from clients and deducted EUR 150 fees, gross turnover = EUR 4,800. For micro-entrepreneur, Urssaf and IR are based on the gross EUR 4,800. Stripe fee EUR 150 is irrelevant for micro (abattement covers all expenses). For régime réel, the Stripe fee EUR 150 is a deductible expense.
Classification (micro): Recettes brutes EUR 4,800. Abattement 34%/50% as applicable. Stripe fee not separately deductible.
Input line (Crédit Mutuel statement):
01/04/2025 | PRÉLÈVEMENT VIREMENT LOYER BUREAU SARL IMMOPRO | -1,200.00 | Solde 5,640.00
Reasoning: Monthly office rent EUR 1,200. For régime réel BNC filers, rent for a dedicated professional premises is fully deductible as "loyers et charges locatives." For micro-entrepreneurs, this expense is NOT deductible separately -- covered by the abattement.
Classification (réel): Loyers EUR 1,200 fully deductible. (Micro: no separate deduction.)
Input line (LCL statement):
15/06/2025 | PRÉLÈVEMENT URSSAF AUTO ENT | -528.00 | Solde 4,210.00
Reasoning: Urssaf social contribution EUR 528 for micro-entrepreneur. This is a social charge payment based on gross turnover (~22% rate). For income tax purposes (IR), Urssaf contributions are NOT deductible from BNC/BIC income for micro-entrepreneurs. They reduce take-home pay but do not reduce the taxable income figure for IR.
Classification: EXCLUDE from income tax computation. Record for Urssaf reconciliation only.
Input line (Caisse d'Épargne statement):
28/02/2025 | VIREMENT SALAIRE SOCIÉTÉ XYZ | +2,800.00 | Solde 6,150.00
Reasoning: Monthly salary from an employer. This is traitements et salaires (employment income) -- a separate income category from BNC/BIC professional income. Declared on Déclaration 2042 separately. A standard 10% abattement for professional expenses applies to salary income (capped at EUR 14,171 or minimum EUR 504).
Classification: Salaires bruts EUR 2,800. NOT professional income. Declare on 2042 box 1AJ/1BJ.
Input line (BNP Paribas statement):
27/01/2025 | PRÉLÈVEMENT FISCAL DGFIP PAS | -420.00 | Solde 7,890.00
Reasoning: Monthly "prélèvement à la source" (PAS) -- the monthly income tax prepayment deducted by the DGFiP from the bank account of self-employed persons. Based on the prior year's income declaration. It is NOT an expense. It is a prepayment of income tax credited against the annual IR bill.
Classification: EXCLUDE from income/expenses. Record: PAS paid EUR 420/month = EUR 5,040/year (credit against annual IR).
5.6 Filing Deadlines
| Item | Deadline |
|---|---|
| Déclaration 2042 (online, most areas) | Late May / early June (varies by département) |
| Déclaration 2042 (paper) | Mid-May |
| Déclaration 2035 (BNC réel) | Same window as 2042 |
| Urssaf monthly declarations (micro) | 30th of the following month |
| CFE payment | 15 December |
5.7 Penalties
| Offence | Penalty |
|---|---|
| Late filing | 10% of tax due (without notice); 40% if filed after formal notice |
| Under-declaration (omission) | 40% if deliberate; 80% if fraudulent |
| Late payment | 0.20% per month (2.4% per year) |
| Non-declaration | 100% penalty on tax assessed by DGFiP |
IMPÔT SUR LE REVENU -- WORKING PAPER 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 Régime Micro: A1. CA brut BNC (professions libérales) ___________ A2. Abattement 34% ___________ A3. Revenu BNC net imposable (A1 x 66%) ___________
Régime Réel BNC (Form 2035): A4. Recettes brutes ___________ A5. Total charges déductibles ___________ A6. Revenu BNC net imposable (A4 - A5) ___________
B. AUTRES REVENUS B1. Salaires bruts (box 1AJ / 1BJ) ___________ B2. Moins abattement 10% (min 504, max 14,171) ___________ B3. Salaires nets imposables ___________ B4. Pensions de retraite ___________ B5. Revenus fonciers ___________ B6. Total autres revenus ___________
C. REVENU BRUT GLOBAL (A3 or A6 + B6) ___________
D. CHARGES DÉDUCTIBLES D1. Pensions alimentaires versées ___________ D2. Autres charges ___________
E. REVENU NET GLOBAL (C - D) ___________
F. QUOTIENT FAMILIAL F1. Revenu imposable par part (E / parts) ___________ F2. IR sur E/parts (apply rate table) ___________ F3. IR total (F2 x parts) ___________
G. RÉDUCTIONS / CRÉDITS D'IMPÔT G1. Réduction emploi à domicile ___________ G2. Crédit garde d'enfants ___________ G3. Autres crédits ___________
H. IR NET (F3 - G) ___________
I. PRÉLÈVEMENTS DÉJÀ EFFECTUÉS (PAS) ___________
J. SOLDE IR DÛ / À REMBOURSER (H - I) ___________
REVIEWER FLAGS: [ ] Regime confirmed (micro vs réel)? [ ] Number of parts verified (family situation)? [ ] Urssaf/social charges reconciled with Urssaf account? [ ] PAS monthly payments summed from bank statement? [ ] Crédits d'impôt identified? [ ] Madelin deductions applicable (réel BNC only)?
French Bank Statement Formats
| Bank | Format | Key Fields |
|---|---|---|
| BNP Paribas | CSV / PDF | Date opération, Libellé, Débit EUR, Crédit EUR, Solde EUR |
| 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 (neg = 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 |
If the client provides a bank statement but cannot answer onboarding questions immediately:
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 pour 2025 (before Urssaf deduction)?
4. Situation familiale: célibataire, marié(e)/PACS, enfants?
5. Aussi salarié(e)? Si oui, salaire brut total?
6. Montant PAS mensuel prélevé en 2025?
7. Contributions Urssaf totales payées en 2025?
8. Avez-vous un Expert-Comptable qui gère votre Déclaration 2035?
9. Avez-vous payé des charges Madelin (mutuelle santé, prévoyance)?
10. Crédits d'impôt potentiels (garde d'enfants, emploi à domicile)?
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 régime réel simplifié | CGI Art. 93; Form 2035 |
| Progressive rates | CGI Art. 197 |
| Quotient familial | CGI Art. 193-196 B |
| CEHR | CGI Art. 223 sexies |
| Prélèvement à la source | CGI Art. 204A et seq. |
| Crédit emploi à domicile | CGI Art. 199 sexdecies |
| Crédit garde d'enfants | CGI Art. 200 quater B |
| Madelin | CGI Art. 154 bis |
Changelog
| Version | Date | Change |
|---|---|---|
| 2.0 | April 2026 | Full rewrite to v2.0 structure; French bank formats; Qonto/Shine business bank patterns; worked examples; micro vs réel regime table |
| 1.0 | 2025 | Initial version |
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