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v20France
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1---
2name: fr-income-tax
3description: >
4 Use this skill whenever asked about French income tax for self-employed individuals (auto-entrepreneurs, micro-entrepreneurs, or professions libérales). Trigger on phrases like "impôt sur le revenu France", "déclaration 2042", "micro-entrepreneur", "auto-entrepreneur", "BNC", "BIC", "professions libérales France", "abattement forfaitaire", "Urssaf", "cotisations sociales", "régime micro", "régime réel", "IR France", "acomptes provisionnels", "Revenu fiscal de référence", "Crédit d'impôt", "BNP Paribas statement", "Qonto expense", "Shine business", "Stripe France", or any question about filing or computing French income tax for a self-employed individual. This skill covers progressive brackets (0--45%), micro-entrepreneur abattements, BNC/BIC regimes, social charges, tax credits, filing deadlines, and withholding (prélèvement à la source). ALWAYS read this skill before touching any French income tax work.
5version: 2.0
6jurisdiction: FR
7tax_year: 2025
8category: international
9depends_on:
10 - income-tax-workflow-base
11---
12 
13# France Income Tax (Impôt sur le Revenu) -- Self-Employed Skill v2.0
14 
15---
16 
17## Section 1 -- Quick Reference
18 
19| Field | Value |
20|---|---|
21| Country | France (République française) |
22| Tax | Impôt sur le Revenu (IR) + Prélèvements sociaux (social charges) |
23| Currency | EUR only |
24| Tax year | Calendar year (1 January -- 31 December) |
25| Primary legislation | Code Général des Impôts (CGI) |
26| Tax authority | Direction Générale des Finances Publiques (DGFiP) |
27| Filing portal | impots.gouv.fr (espace particulier) |
28| Filing deadline | Late May / early June (varies by département, online) |
29| Contributor | Open Accountants Community |
30| Validated by | Pending -- requires sign-off by a French Expert-Comptable or Avocat Fiscaliste |
31| Skill version | 2.0 |
32 
33### Progressive Rate Table (2025 -- Tranches) [T1]
34 
35| Revenu net imposable (EUR/part) | Rate |
36|---|---|
37| 0 -- 11,497 | 0% |
38| 11,498 -- 26,231 | 11% |
39| 26,232 -- 74,545 | 30% |
40| 74,546 -- 160,336 | 41% |
41| Above 160,336 | 45% |
42 
43**France uses a family quotient system (quotient familial). Rates apply per "part" (share). A single person = 1 part; a married couple = 2 parts; each child = 0.5 additional part. Taxable income is divided by number of parts, rates applied, then multiplied back.**
44 
45**Contribution Exceptionnelle sur les Hauts Revenus (CEHR):** 3% on income between EUR 250,001--500,000 (single); 4% above EUR 500,000.
46 
47### Micro-Entrepreneur / Auto-Entrepreneur Abattements [T1]
48 
49| Activity Type | Abattement (flat deduction) | Minimum Abattement |
50|---|---|---|
51| Sale of goods (BIC ventes) | 71% | EUR 305 |
52| Services commerciaux (BIC services) | 50% | EUR 305 |
53| Professions libérales (BNC) | 34% | EUR 305 |
54 
55**Taxable income = Gross receipts x (100% - Abattement %).** No actual expense deduction for micro-entrepreneurs.
56 
57### Micro-Entrepreneur Revenue Thresholds (2025) [T1]
58 
59| Activity | Threshold for Micro Regime |
60|---|---|
61| Sales of goods | EUR 188,700 |
62| Services / professions libérales | EUR 77,700 |
63 
64### Conservative Defaults [T1]
65 
66| Ambiguity | Default |
67|---|---|
68| Regime unknown | Micro-entrepreneur (simplest; check threshold) |
69| Activity type unknown | Professions libérales (34% abattement -- most conservative) |
70| Parts familiales unknown | 1 part (single) |
71| Crédit d'impôt eligibility unknown | No credit applied |
72| Prélèvement à la source rate unknown | Apply standard monthly withholding |
73 
74---
75 
76## Section 2 -- Required Inputs and Refusal Catalogue
77 
78### Required Inputs
79 
80**Minimum viable:** Bank statement for the full calendar year (January--December) in CSV, PDF, or pasted text. Confirmation of regime (micro-entrepreneur or régime réel) and activity type (BIC ventes, BIC services, or BNC).
81 
82**Recommended:** Déclaration CA12 or CA3 (Urssaf monthly/quarterly turnover declarations), all client invoices, Urssaf social charge payment receipts, prior year avis d'imposition.
83 
84**Ideal:** Complete comptabilité (for régime réel), all Certificats de retenue à la source, pièces justificatives for expense deductions, family situation certificate.
85 
86### Refusal Catalogue
87 
88**R-FR-1 -- Sociétés (SARL, SAS, SA, etc.).** "Corporate entities file Impôt sur les Sociétés (IS). Out of scope."
89 
90**R-FR-2 -- Non-residents with French income.** "Non-resident taxation involves different rate schedules, withholding rates, and treaty analysis. Out of scope -- escalate."
91 
92**R-FR-3 -- Régime réel simplifié / normal (complex).** "The régime réel with complex depreciation, asset registers, and detailed accounting requires an Expert-Comptable. This skill handles micro-entrepreneur abattement method and basic BNC réel simplifié."
93 
94**R-FR-4 -- Plus-values (capital gains).** "Capital gains on securities, real estate, or business assets require specialist computation. Escalate."
95 
96**R-FR-5 -- Foreign income and DTAA.** "Double taxation treaty analysis with non-French income sources is outside scope. Escalate."
97 
98---
99 
100## Section 3 -- Transaction Pattern Library
101 
102This 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.
103 
104### 3.1 Income Patterns (Crédits)
105 
106| Pattern | Tax Line | Treatment | Notes |
107|---|---|---|---|
108| VIREMENT [client name] / VIR [client] | Chiffre d'affaires (CA) / Recettes | Gross receipts | Professional fee or service income |
109| VIREMENT SEPA [client] | Recettes BNC/BIC | Revenue | Standard SEPA transfer from client |
110| STRIPE PAYOUT / STRIPE TRANSFER | Recettes | Revenue | Stripe France payout -- match to invoices |
111| PAYPAL VIREMENT / PAYPAL PAYOUT | Recettes | Revenue | International client payments via PayPal |
112| SUMERIA PAYOUT / LYDIA PRO SETTLEMENT | Recettes | Revenue | Lydia/Sumeria fintech payout |
113| QONTO VIREMENT ENTRANT | Recettes | Revenue | Qonto business account transfer in |
114| SHINE PAIEMENT [client] | Recettes | Revenue | Shine business account receipt |
115| PAYFIT SALAIRE / VIREMENT SALAIRE [employer] | Salaires (Traitements et salaires) | NOT professional income | Employment salary -- Fiche de paie required |
116| AIDES CAF / RSA / ALLOCATIONS | EXCLUDE | Social benefits not taxable | CAF benefits are generally not taxable |
117| REMBOURSEMENT TVA / CRÉDIT TVA | EXCLUDE | Not income | VAT refund -- not taxable |
118| REMBOURSEMENT IMPÔTS / TRÉSOR PUBLIC REMB | EXCLUDE | Not income | Tax refund |
119| PRÊT [bank] / CRÉDIT CONSO | EXCLUDE | Not income | Loan proceeds |
120| DIVIDENDES [company] | Revenus de capitaux mobiliers | NOT professional income | Dividends -- subject to flat tax (PFU 30%) |
121| INTÉRÊTS [bank] / LIVRET A | Revenus de capitaux mobiliers | NOT professional income | Interest income |
122 
123### 3.2 Expense Patterns (Débits) -- Régime Réel Filers Only
124 
125*(Micro-entrepreneurs do NOT deduct actual expenses -- abattement covers all expenses)*
126 
127| Pattern | Tax Category | Treatment | Notes |
128|---|---|---|---|
129| LOYER BUREAU / BAIL PROFESSIONNEL [landlord] | Loyers et charges locatives | Fully deductible | Dedicated business premises |
130| EDF / ENGIE / ÉLECTRICITÉ | Charges de bureau | Business portion deductible | Home office: apportion by floor area |
131| FREE / SFR / ORANGE / BOUYGUES (internet) | Frais de télécommunications | Business portion only | Mixed use: apportion |
132| FREE MOBILE / SFR / ORANGE (mobile) | Frais de télécommunications | Business portion only | Mixed use: apportion |
133| SNCF / TGV / OUI.SNCF | Frais de déplacement | Deductible if business travel | Keep billets as evidence |
134| AIR FRANCE / TRANSAVIA / EASY JET | Frais de déplacement | Deductible if business | |
135| RESTAURANT [name] / REPAS AFFAIRES | Frais de repas / réception | Business portion deductible | Must document business purpose, attendees |
136| FNAC / AMAZON (books/tech) | Fournitures / matériel | Deductible if professional | Separate business from personal orders |
137| ADOBE / MICROSOFT / GOOGLE WORKSPACE | Abonnements logiciels | Fully deductible | Business SaaS |
138| EXPERT-COMPTABLE / COMPTABLE | Honoraires | Fully deductible | Accounting fees |
139| AVOCAT / NOTAIRE | Honoraires | Deductible if business | Legal fees for business matters |
140| ASSURANCE RC PRO / MUTUELLE PRO | Assurances professionnelles | Fully deductible | Professional liability |
141| URSSAF COTISATIONS | NOT a deductible expense for micro | Special treatment | Urssaf social charges are separate from IR |
142| IMPÔT SUR LE REVENU / PRÉLÈVEMENT À LA SOURCE | EXCLUDE | Tax payment | Not deductible |
143| CFE (COTISATION FONCIÈRE DES ENTREPRISES) | Impôts et taxes professionnelles | Deductible for BIC/BNC réel | Professional property tax |
144| MUTUELLE SANTÉ / PRÉVOYANCE | NOT business expense for micro | Déduction Madelin (réel BNC only) | Madelin deduction for eligible contributions |
145| BANQUE FRAIS / FRAIS TENUE DE COMPTE [BNP/SG/CA/LCL] | Frais bancaires | Deductible | Business account charges |
146| STRIPE FEE / PAYPAL FEE | Commissions bancaires | Deductible | Payment gateway fees |
147 
148### 3.3 Urssaf / Social Charges Patterns
149 
150| Pattern | Treatment | Notes |
151|---|---|---|
152| URSSAF PRÉLÈVEMENT / URSSAF AUTO ENTREPRENEUR | Social contributions (not IR) | Urssaf collects social charges on gross turnover; not an expense deduction for micro-entrepreneurs |
153| CIPAV COTISATIONS | Social contributions | Mandatory pension for professions libérales (not regulated) |
154| CARPIMKO / CARMF / CARCDSF | Social contributions | Mandatory pension for specific professions |
155| PRÉLÈVEMENT À LA SOURCE / PAS | Income tax prepayment | Monthly/quarterly IR withholding -- credit against annual IR |
156 
157---
158 
159## Section 4 -- Worked Examples
160 
161### Example 1 -- Freelance Professional Fee (BNC Micro)
162 
163**Input line (BNP Paribas statement):**
164`15/03/2025 | VIR SEPA ABC CONSULTING SARL | +3,500.00 | Solde 12,840.50`
165 
166**Reasoning:**
167Client 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.
168 
169**Classification:** Recettes brutes EUR 3,500. Taxable income contribution EUR 2,310 (after 34% abattement).
170 
171### Example 2 -- Stripe Payout
172 
173**Input line (Société Générale statement):**
174`22/05/2025 | STRIPE PAYMENTS EUROPE | +4,650.00 | Solde 8,220.00`
175 
176**Reasoning:**
177Stripe 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.
178 
179**Classification (micro):** Recettes brutes EUR 4,800. Abattement 34%/50% as applicable. Stripe fee not separately deductible.
180 
181### Example 3 -- Loyer Bureau Payment
182 
183**Input line (Crédit Mutuel statement):**
184`01/04/2025 | PRÉLÈVEMENT VIREMENT LOYER BUREAU SARL IMMOPRO | -1,200.00 | Solde 5,640.00`
185 
186**Reasoning:**
187Monthly 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.
188 
189**Classification (réel):** Loyers EUR 1,200 fully deductible. (Micro: no separate deduction.)
190 
191### Example 4 -- Urssaf Auto-Entrepreneur Contribution
192 
193**Input line (LCL statement):**
194`15/06/2025 | PRÉLÈVEMENT URSSAF AUTO ENT | -528.00 | Solde 4,210.00`
195 
196**Reasoning:**
197Urssaf 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.
198 
199**Classification:** EXCLUDE from income tax computation. Record for Urssaf reconciliation only.
200 
201### Example 5 -- Salary Credit (Mixed Income)
202 
203**Input line (Caisse d'Épargne statement):**
204`28/02/2025 | VIREMENT SALAIRE SOCIÉTÉ XYZ | +2,800.00 | Solde 6,150.00`
205 
206**Reasoning:**
207Monthly 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).
208 
209**Classification:** Salaires bruts EUR 2,800. NOT professional income. Declare on 2042 box 1AJ/1BJ.
210 
211### Example 6 -- Prélèvement à la Source (Monthly Tax Withholding)
212 
213**Input line (BNP Paribas statement):**
214`27/01/2025 | PRÉLÈVEMENT FISCAL DGFIP PAS | -420.00 | Solde 7,890.00`
215 
216**Reasoning:**
217Monthly "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.
218 
219**Classification:** EXCLUDE from income/expenses. Record: PAS paid EUR 420/month = EUR 5,040/year (credit against annual IR).
220 
221---
222 
223## Section 5 -- Tier 1 Rules (When Data Is Clear)
224 
225### 5.1 Micro-Entrepreneur / Micro-BNC / Micro-BIC Regime
226 
227**Legislation:** CGI Art. 50-0 (BIC); CGI Art. 102 ter (BNC)
228 
229Taxable income = Gross receipts x (1 - abattement %).
230 
231- No actual expense deduction
232- Minimum abattement EUR 305 (even if receipts are lower)
233- Urssaf computed on GROSS receipts (not post-abattement)
234- Income tax computed on POST-abattement income via standard IR brackets
235 
236### 5.2 BNC Régime Réel Simplifié (Déclaration 2035)
237 
238For professions libérales above EUR 77,700 or who opt out of micro:
239 
240- Declare actual receipts and actual expenses on Form 2035
241- Deductible expenses: rent, telecommunications (business %), travel, professional insurance, accounting fees, equipment depreciation, software
242- NOT deductible: personal expenses, income tax itself
243- Partial deductibility of social charges: Madelin health/provident contributions ARE deductible from BNC income
244 
245### 5.3 Tax Computation Flow
246 
247```
248Gross professional receipts (chiffre d'affaires)
249x (1 - abattement %) for micro, OR
250- Actual expenses (régime réel)
251= Net professional income (BNC or BIC)
252+ Other income (salaires, pensions, revenus fonciers)
253= Revenu brut global
254- Charges déductibles (alimony, certain pension contributions)
255= Revenu net global
256Divide by number of parts (quotient familial)
257Apply progressive rate table
258x Number of parts
259= IR tentative
260Cap benefit of quotient familial (plafonnement)
261+ CEHR if applicable
262- Crédits et réductions d'impôt
263= IR net
264```
265 
266### 5.4 Prélèvement à la Source (PAS) -- Monthly Withholding
267 
268Since 2019, French taxpayers pay income tax monthly via PAS (automatic bank debit). For self-employed:
269- Rate based on prior year income (taux personnalisé) or neutral rate for first year
270- Monthly debit from bank account
271- At annual declaration time, actual tax is computed; if PAS exceeded, refund issued
272 
273PAS payments are NOT expenses -- they are advance payments of the annual IR.
274 
275### 5.5 Cotisation Foncière des Entreprises (CFE)
276 
277Local business property tax. Mandatory for all self-employed including micro-entrepreneurs. Deductible expense for régime réel filers. NOT deductible for micro-entrepreneurs.
278 
279### 5.6 Filing Deadlines
280 
281| Item | Deadline |
282|---|---|
283| Déclaration 2042 (online, most areas) | Late May / early June (varies by département) |
284| Déclaration 2042 (paper) | Mid-May |
285| Déclaration 2035 (BNC réel) | Same window as 2042 |
286| Urssaf monthly declarations (micro) | 30th of the following month |
287| CFE payment | 15 December |
288 
289### 5.7 Penalties
290 
291| Offence | Penalty |
292|---|---|
293| Late filing | 10% of tax due (without notice); 40% if filed after formal notice |
294| Under-declaration (omission) | 40% if deliberate; 80% if fraudulent |
295| Late payment | 0.20% per month (2.4% per year) |
296| Non-declaration | 100% penalty on tax assessed by DGFiP |
297 
298---
299 
300## Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)
301 
302### 6.1 Regime Optimisation (Micro vs Réel)
303 
304Micro is simpler but not always optimal. Réel is better when actual expenses exceed the abattement percentage. For BNC professions libérales: if actual costs > 34% of receipts, réel simplifié yields lower tax. For BIC services: if costs > 50% of receipts, réel is better.
305 
306Flag for reviewer to compute both and advise.
307 
308### 6.2 Quotient Familial (Family Quotient)
309 
310The number of fiscal parts significantly impacts tax. Changes to family situation (marriage, children, divorce) must be declared. The benefit of each additional 0.5 part is capped at EUR 1,751 reduction in tax per half-part (2025 figure).
311 
312Flag for reviewer to confirm family situation and number of parts.
313 
314### 6.3 Crédits d'Impôt (Tax Credits)
315 
316Several credits reduce IR directly:
317- Crédit d'impôt garde d'enfants (children under 6): 50% of costs, max EUR 3,500 per child
318- Crédit d'impôt emploi à domicile (home help): 50% of wages paid, max EUR 12,000
319- Crédit d'impôt formation du dirigeant: EUR 40/hour of training
320 
321Flag for reviewer to identify applicable credits.
322 
323### 6.4 Madelin Deductions (Régime Réel BNC Only)
324 
325Contributions to Madelin-qualified health, disability, provident, and pension insurance contracts are fully deductible from BNC income (for régime réel filers). Not available to micro-entrepreneurs.
326 
327### 6.5 Home Office Deduction (Régime Réel)
328 
329For régime réel BNC filers working from home: proportionate rent, electricity, internet, and heating may be deducted based on floor area ratio of the office to total home area. Must be documented and consistent.
330 
331---
332 
333## Section 7 -- Excel Working Paper Template
334 
335```
336IMPÔT SUR LE REVENU -- WORKING PAPER 2025
337Contribuable: _______________ Numéro fiscal: ___________
338Régime: Micro-entrepreneur (BNC/BIC) / Régime réel (BNC) [circle one]
339Situation familiale: Célibataire / Marié(e) / PACS / Divorcé(e) / Veuf(ve)
340Nombre de parts: ___________
341 
342A. REVENUS PROFESSIONNELS
343 Régime Micro:
344 A1. CA brut BNC (professions libérales) ___________
345 A2. Abattement 34% ___________
346 A3. Revenu BNC net imposable (A1 x 66%) ___________
347 
348 Régime Réel BNC (Form 2035):
349 A4. Recettes brutes ___________
350 A5. Total charges déductibles ___________
351 A6. Revenu BNC net imposable (A4 - A5) ___________
352 
353B. AUTRES REVENUS
354 B1. Salaires bruts (box 1AJ / 1BJ) ___________
355 B2. Moins abattement 10% (min 504, max 14,171) ___________
356 B3. Salaires nets imposables ___________
357 B4. Pensions de retraite ___________
358 B5. Revenus fonciers ___________
359 B6. Total autres revenus ___________
360 
361C. REVENU BRUT GLOBAL (A3 or A6 + B6) ___________
362 
363D. CHARGES DÉDUCTIBLES
364 D1. Pensions alimentaires versées ___________
365 D2. Autres charges ___________
366 
367E. REVENU NET GLOBAL (C - D) ___________
368 
369F. QUOTIENT FAMILIAL
370 F1. Revenu imposable par part (E / parts) ___________
371 F2. IR sur E/parts (apply rate table) ___________
372 F3. IR total (F2 x parts) ___________
373 
374G. RÉDUCTIONS / CRÉDITS D'IMPÔT
375 G1. Réduction emploi à domicile ___________
376 G2. Crédit garde d'enfants ___________
377 G3. Autres crédits ___________
378 
379H. IR NET (F3 - G) ___________
380 
381I. PRÉLÈVEMENTS DÉJÀ EFFECTUÉS (PAS) ___________
382 
383J. SOLDE IR DÛ / À REMBOURSER (H - I) ___________
384 
385REVIEWER FLAGS:
386 [ ] Regime confirmed (micro vs réel)?
387 [ ] Number of parts verified (family situation)?
388 [ ] Urssaf/social charges reconciled with Urssaf account?
389 [ ] PAS monthly payments summed from bank statement?
390 [ ] Crédits d'impôt identified?
391 [ ] Madelin deductions applicable (réel BNC only)?
392```
393 
394---
395 
396## Section 8 -- Bank Statement Reading Guide
397 
398### French Bank Statement Formats
399 
400| Bank | Format | Key Fields |
401|---|---|---|
402| BNP Paribas | CSV / PDF | Date opération, Libellé, Débit EUR, Crédit EUR, Solde EUR |
403| Société Générale | CSV | Date, Libellé, Montant, Devise |
404| Crédit Agricole | CSV | Date, Libellé, Débit, Crédit, Solde |
405| LCL | CSV / PDF | Date, Libellé, Débit, Crédit, Solde |
406| Crédit Mutuel | CSV | Date, Libellé, Montant (neg = debit) |
407| Caisse d'Épargne | CSV | Date de l'opération, Libellé, Montant, Devise |
408| Boursorama / BoursoBank | CSV | Date, Catégorie, Label, Débit, Crédit |
409| Qonto (business) | CSV | Date, Label, Amount, Currency, VAT, Category |
410| Shine | CSV | Date, Libellé, Montant, Solde |
411| Revolut FR | CSV | Date started, Description, Amount, Currency |
412 
413### Key French Banking Narrations
414 
415| Narration | Meaning | Classification Hint |
416|---|---|---|
417| VIR SEPA / VIREMENT | Bank transfer credit | Potential professional income |
418| PRÉLÈVEMENT / PRÉLÈV | Direct debit | Expense or tax payment |
419| PRÉLÈVEMENT FISCAL DGFIP PAS | Prélèvement à la source | Tax prepayment -- exclude |
420| PRÉLÈVEMENT URSSAF | Social charge payment | Separate Urssaf tracking |
421| CB [merchant] | Card payment | Identify payee |
422| VIREMENT SALAIRE [employer] | Salary credit | Employment income |
423| REMBOURSEMENT / REMB | Refund | May reduce expense |
424| INTÉRÊTS | Interest | Other income |
425| AIDES CAF / ALLOCATION | Social benefits | Generally not taxable |
426 
427---
428 
429## Section 9 -- Onboarding Fallback
430 
431If the client provides a bank statement but cannot answer onboarding questions immediately:
432 
4331. Classify all VIR SEPA credits from non-personal sources as potential professional income
4342. Identify all URSSAF PRÉLÈVEMENT debits -- these are social charges, NOT IR payments
4353. Identify all DGFIP PAS debits -- these are IR prepayments (credits)
4364. Apply conservative defaults: micro-entrepreneur, BNC abattement 34%, 1 part
4375. Flag all salary credits as separate income category
4386. Generate working paper with PENDING flags
439 
440Present these questions:
441 
442```
443ONBOARDING QUESTIONS -- FRANCE IMPÔT SUR LE REVENU
4441. Régime fiscal: micro-entrepreneur (auto-entrepreneur) or régime réel?
4452. Type d'activité: BNC (professions libérales), BIC ventes, or BIC services?
4463. Total CA brut pour 2025 (before Urssaf deduction)?
4474. Situation familiale: célibataire, marié(e)/PACS, enfants?
4485. Aussi salarié(e)? Si oui, salaire brut total?
4496. Montant PAS mensuel prélevé en 2025?
4507. Contributions Urssaf totales payées en 2025?
4518. Avez-vous un Expert-Comptable qui gère votre Déclaration 2035?
4529. Avez-vous payé des charges Madelin (mutuelle santé, prévoyance)?
45310. Crédits d'impôt potentiels (garde d'enfants, emploi à domicile)?
454```
455 
456---
457 
458## Section 10 -- Reference Material
459 
460### Key Legislation / Forms
461 
462| Topic | Reference |
463|---|---|
464| Micro-BNC | CGI Art. 102 ter; Form 2042 C PRO |
465| Micro-BIC | CGI Art. 50-0; Form 2042 C PRO |
466| BNC régime réel simplifié | CGI Art. 93; Form 2035 |
467| Progressive rates | CGI Art. 197 |
468| Quotient familial | CGI Art. 193-196 B |
469| CEHR | CGI Art. 223 sexies |
470| Prélèvement à la source | CGI Art. 204A et seq. |
471| Crédit emploi à domicile | CGI Art. 199 sexdecies |
472| Crédit garde d'enfants | CGI Art. 200 quater B |
473| Madelin | CGI Art. 154 bis |
474 
475### Known Gaps / Out of Scope
476 
477- Corporate taxation (IS)
478- Non-resident French-source income
479- Capital gains (plus-values mobilières et immobilières)
480- SCI / real estate entities
481- Foreign income and DTAA
482- TVA (VAT) computation
483 
484### Changelog
485 
486| Version | Date | Change |
487|---|---|---|
488| 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 |
489| 1.0 | 2025 | Initial version |
490 
491### Self-Check
492 
493- [ ] Micro-entrepreneur abattement applied to gross receipts (not net of Urssaf)?
494- [ ] Urssaf contributions NOT subtracted as IR deductions?
495- [ ] PAS monthly debits correctly identified as IR prepayments (credits), not expenses?
496- [ ] Quotient familial calculated correctly (number of parts)?
497- [ ] CEHR checked for income > EUR 250,000?
498- [ ] Crédits d'impôt applied after computing IR (not as deductions from income)?
499 
500---
501 
502## PROHIBITIONS
503 
504- NEVER deduct Urssaf social contributions as a business expense for micro-entrepreneurs (abattement covers all costs)
505- NEVER compute taxable income without applying the abattement for micro-entrepreneurs
506- NEVER treat PAS (prélèvement à la source) as a deductible expense -- it is a tax prepayment (credit)
507- NEVER omit the quotient familial calculation for taxpayers with spouses or children
508- NEVER allow income tax (IR) itself as a deductible expense
509- NEVER advise on non-resident French income -- escalate
510- NEVER present tax calculations as definitive -- always label as estimated and direct client to their Expert-Comptable for confirmation
511 
512---
513 
514## Disclaimer
515 
516This skill 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 skill. 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.
517 
518The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
519 

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Quality

Q3: AI-drafted

AI-generated with structure and citations. Not independently verified.

Needs deep research against tax authority websites to reach Q2.

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About

Use this skill whenever asked about French income tax for self-employed individuals (auto-entrepreneurs, micro-entrepreneurs, or professions libérales). Trigger on phrases like "impôt sur le revenu France", "déclaration 2042", "micro-entrepreneur", "auto-entrepreneur", "BNC", "BIC", "professions libérales France", "abattement forfaitaire", "Urssaf", "cotisations sociales", "régime micro", "régime réel", "IR France", "acomptes provisionnels", "Revenu fiscal de référence", "Crédit d'impôt", "BNP Paribas statement", "Qonto expense", "Shine business", "Stripe France", or any question about filing or computing French income tax for a self-employed individual. This skill covers progressive brackets (0--45%), micro-entrepreneur abattements, BNC/BIC regimes, social charges, tax credits, filing deadlines, and withholding (prélèvement à la source). ALWAYS read this skill before touching any French income tax work.

FRty-2025

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4 of 10 in the FR workflow: