How much do you owe in cotisations as a micro-entrepreneur?
Cotisations are a flat percentage of the turnover you actually receive. Pick your activity, enter your turnover, and see the yearly and monthly amount.
Your numbers
Cash actually collected during the year, not invoiced.
Your answer
Cotisations per year
€15,360
- Rate applied
- 25.6%
- Per month
- €1,280per month
- Left before income tax
- €44,640
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On €60,000 of turnover as Liberal profession (BNC), URSSAF cotisations come to €15,360 at a rate of 25.6% — about €1,280 per month, leaving €44,640 before income tax.
How this is calculated
In the micro regime, cotisations are charged as a flat percentage of turnover received, with no deduction for real expenses — the rate depends on your activity category. In the first year, ACRE reduces that rate. Not included here: the contribution to professional training and the CFE business-property tax, both of which are separate and much smaller. Exceeding the turnover ceiling for two consecutive years pushes you out of the regime.
Rates and thresholds, tax year 2026
| Liberal (BNC) rate | 25.6% |
|---|---|
| Commercial services (BIC) rate | 21.2% |
| Sale of goods rate | 12.3% |
| CIPAV liberal rate | 23.2% |
| First-year ACRE rate (BNC/BIC) | 19.2% |
| Turnover ceiling, services | €83,600 |
Rule set verified as of 2026-07-20
Questions people ask
- Can I deduct my real expenses?
- No. The micro regime replaces expense deduction with a fixed allowance applied for income tax only — cotisations are always computed on gross turnover received. If your real costs are high, a company may keep more.
- What happens if I exceed the ceiling?
- You stay in the regime for the year in which you first exceed it; exceeding two years running moves you to the régime réel from 1 January of the following year.
- Does this figure include income tax?
- No, only social contributions. Income tax is separate: either through the barème after the fixed allowance, or as a flat versement libératoire paid alongside your cotisations.
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.
Fiscalance Editorial · Updated August 5, 2026