Plain-language updates on the rules, rates and deadlines that decide how much a freelancer keeps. Written for one-person companies.
15 articles
Remuneration7 min read
At a €500 TJM, a freelance developer keeps 62.9% under the micro regime — better than a société at the same turnover. The problem is not the tax rate. It is the two thresholds you cross on the way: VAT at day 75, and the €83,600 services ceiling at day 168.
Micro-entreprise or a company subject to corporate tax (SASU, EURL)? In 2026, compare the micro-entreprise flat allowance, its social contributions and turnover ceiling against 15%/25% corporate tax and the 31.4% flat tax on dividends. The tipping point explained.
7 min readThe prélèvement forfaitaire unique (PFU), or flat tax, on French dividends rose from 30% to 31.4% on 1 January 2026 — 12.8% income tax plus 18.6% social levies. Here is how it applies to SASU and EURL dividends, and when opting for the progressive scale with a 40% allowance beats it.
6 min readThe versement libératoire lets an eligible micro-entrepreneur pay income tax as a flat percentage of turnover — 1% commerce, 1.7% BIC services, 2.2% BNC in 2026 — instead of the progressive scale. Eligibility depends on your reference income (RFR) two years back. Here is when it pays off.
6 min readThe individual retirement plan (PER) for the self-employed, successor to the Madelin contract, lets a profitable TNS deduct pension contributions from taxable professional income — up to €88,911 in 2026. Here is exactly how the ceiling is calculated.
7 min readMicro-entreprise, régime réel, company, PER… In 2026, here are the legal levers a French indépendant can use to lower their tax bill: the flat allowance, URSSAF contributions, the régime réel arbitrage, and the PER Madelin deduction up to €88,911.
7 min readURSSAF contributions in 2026 for the auto-entrepreneur: 12.3% for commerce, 21.2% for BIC services, 21.1% for liberal BNC, 23.2% for CIPAV-linked professions. How they are calculated on turnover, and the first-year ACRE reduction.
6 min readThe micro-entreprise flat allowance replaces any deduction of real expenses: 71% for commerce, 50% for BIC services, 34% for liberal BNC (minimum €305). 2026 turnover ceilings: €203,100 and €83,600. How it works.
6 min readSASU or EURL at IS: remuneration (deductible from IS, socially charged) or dividends (31.4% flat tax after 15%/25% IS)? How to arbitrate between the two in 2026, and the nuances between a SASU and an EURL gérant-majoritaire.
7 min readThe reduced corporate tax rate of 15% applies up to €42,500 of profit (conditions apply), then 25% above that. Eligibility conditions, a worked example, and how it combines with the 31.4% flat tax on dividends in 2026.
6 min readThe 2026 barème for personal income tax (IR) in France: five brackets from 0% to 45%, indexed +0.9%, applied per quotient familial part. What it means for your marginal rate and your other levers.
6 min readACRE cuts your URSSAF cotisation rate roughly in half in your micro-entreprise’s first year — down to about 10.6% instead of ~21%. Eligibility, and the 1 July 2026 change that reduces the exemption to 25%.
6 min readThe micro-entreprise turnover ceilings for 2026: €83,600 for services and liberal (BNC) activities, €203,100 for commerce. What happens above the ceiling, and why the VAT franchise threshold is a separate trap.
6 min readSASU (président assimilé salarié) vs EURL (gérant TNS): the social-cotisation and dividend-treatment differences that decide which structure suits you, both taxed at 15%/25% IS and 31.4% PFU on dividends.
7 min readMicro (34% BNC abattement, no real-cost deduction) vs régime réel (deduct your actual frais): the calculation that tells you which regime lowers your taxable income more.
6 min readEssential cookies only. Optionally, share the figures you enter to help us improve the tools. Cookie Policy