Can I opt in or out of the versement libératoire every year?

The option must generally be exercised within set deadlines and applies going forward; changing your mind mid-year is not straightforward. Confirm the timing rules with your accountant or on your URSSAF account.

Does the versement libératoire replace my social contributions?

No. The URSSAF social contributions (21.1% of turnover for BNC, for example) are paid separately regardless of the versement libératoire. The option only replaces the income tax portion.

What if my RFR crosses the threshold after I opted in?

Eligibility is checked using the RFR of year N-2; crossing the threshold in a later year can end your eligibility for the following year. Your accountant can confirm exactly when the option lapses.

Is the versement libératoire the same as the abattement forfaitaire?

No. The abattement forfaitaire (34% for BNC) reduces the turnover subject to income tax under the progressive scale. The versement libératoire is a different, optional mechanism that replaces the resulting income tax with a flat percentage of turnover. They interact but are not the same lever.

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Compliance6 min read

Versement libératoire in 2026: who qualifies, what rates

Published July 20, 2026

Micro-entrepreneurs normally pay income tax on their allowance-reduced turnover under the progressive scale, alongside their URSSAF contributions. The versement libératoire is an option to replace that income tax with a flat percentage of turnover, paid alongside the social contributions each month or quarter. It only helps some taxpayers — here is how to tell if it helps you.

How it works

Opting for the versement libératoire replaces your income tax on business turnover with a flat percentage, paid at the same time as your URSSAF social contributions — no year-end progressive-scale calculation on that income. It settles the income tax due on the activity in full; it does not replace or reduce the social contributions themselves.

The 2026 rates

1% of turnover for commerce / sale of goods (BIC vente)
1.7% of turnover for BIC services
2.2% of turnover for BNC (liberal professions)

Who is eligible

The option is only open if your reference tax income (revenu fiscal de référence, RFR) for year N-2 does not exceed €29,315 for a single person, plus roughly €14,657 per additional part of the family quotient. If your household RFR is above that threshold, the versement libératoire is not available and you stay on the progressive scale.

When it actually pays off

The versement libératoire is a bet on your marginal income tax bracket. If your income, once inside your household, would otherwise be taxed at 11%, 30% or higher on the progressive scale, locking in 1.7% or 2.2% of turnover instead can be a clear win. But if your household sits in the 0% bracket, the versement libératoire is a bad deal: you would pay 1.7–2.2% of turnover for income that would otherwise be tax-free. The comparison needs to be run against your actual marginal rate, not the flat rate in isolation.

Frequently asked

Can I opt in or out of the versement libératoire every year?: The option must generally be exercised within set deadlines and applies going forward; changing your mind mid-year is not straightforward. Confirm the timing rules with your accountant or on your URSSAF account.
Does the versement libératoire replace my social contributions?: No. The URSSAF social contributions (21.1% of turnover for BNC, for example) are paid separately regardless of the versement libératoire. The option only replaces the income tax portion.
What if my RFR crosses the threshold after I opted in?: Eligibility is checked using the RFR of year N-2; crossing the threshold in a later year can end your eligibility for the following year. Your accountant can confirm exactly when the option lapses.
Is the versement libératoire the same as the abattement forfaitaire?: No. The abattement forfaitaire (34% for BNC) reduces the turnover subject to income tax under the progressive scale. The versement libératoire is a different, optional mechanism that replaces the resulting income tax with a flat percentage of turnover. They interact but are not the same lever.

This article is general information for a one-person company (SASU/EURL or micro-entreprise), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.