Tax rules, decoded
Plain-language updates on the rules, rates and deadlines that decide how much a freelancer keeps. Written for one-person companies.
14 articles
- Compliance7 min read
Micro-entreprise or company in 2026: which structure to choose
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.
- Dividends & reserves6 min read
The flat tax (PFU) rises to 31.4% in 2026
The 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.
- Compliance6 min read
Versement libératoire in 2026: who qualifies, what rates
The 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.
- Pension building7 min read
PER / Madelin: deduct up to €88,911 in 2026
The 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.
- Expenses & deductions7 min read
Tax optimisation for the self-employed in 2026: the legal levers
Micro-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.
- Compliance6 min read
Auto-entrepreneur social contributions in 2026: URSSAF rates by activity
URSSAF 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.
- Expenses & deductions6 min read
Micro-entreprise flat allowance in 2026: 71%, 50% or 34% depending on your activity
The 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.
- Remuneration7 min read
Remuneration or dividends in a SASU: how to arbitrate in 2026
SASU 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.
- Dividends & reserves6 min read
Corporate tax at 15% up to €42,500: how to benefit in 2026
The 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.
- Compliance6 min read
The 2026 income tax brackets: rates and thresholds you need to know
The 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.
- Compliance6 min read
ACRE: the reduced-cotisations exemption in your first year of activity
ACRE 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%.
- Compliance6 min read
Micro-entreprise ceilings in 2026: how far can you invoice?
The 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.
- Remuneration7 min read
SASU or EURL: which structure should you choose in 2026?
SASU (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.
- Expenses & deductions6 min read
Régime réel or micro-entreprise: when deducting actual expenses wins
Micro (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.