The micro-entrepreneur (formerly auto-entrepreneur) is France's simplified self-employment status. Social contributions and, optionally, income tax are calculated as a flat percentage of gross turnover, with no deduction of actual expenses. It suits freelancers, artisans and small traders below the turnover ceilings.
Social charge rates depend on the activity: 12.3% for the sale of goods, 21.2% for commercial and craft services (BIC), and 24.6% for liberal professions (BNC). If you opt for the versement liberatoire, a small income-tax percentage is added on top.
Example: a web designer (BNC) with EUR 40,000 turnover pays social contributions of 24.6% = EUR 9,840. A retailer selling goods on the same EUR 40,000 would pay only 12.3% = EUR 4,920, reflecting thinner margins on resale.
- Goods: 12.3%
- Services (BIC): 21.2%
- Liberal (BNC): 24.6%
Estimate your charges with the micro-entrepreneur calculator, or compare with Spain's autonomo and Italy's forfettario.