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- Tax & Charges
Tax and Social Charges - the "Micro-Fiscal" and "Micro-Social" Options
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Information about the taxes and social charges for the self-employed...
The social security
regime for self-employed people is different to that of employees. A self-employed
person must sign up to the Sécurité Sociale
des Indépendants), which
provides sickness benefits, maternity leave, and pensions.
- Find out more
about the coverage provided (in
French)
- Find out how
much is reimbursed for medical visits and sick leave (in
French)
- Understand
how pensions work (in French)
Social Charges
The auto-entrepreneur pays social charges (cotisations
sociales) under a system known
as the micro-social simplifié. These are quarterly (or monthly) deductions
based directly on the previous quarter's (or month's) turnover. The sums involved
2020 are:
- 12.8% of
turnover for those re-selling goods or materials
- 22% of
turnover for those offering services
- 22% of
turnover for those in "liberal" professions
For more information on social contributions visit the French Government's dedicated auto-entrepreneur website
Income Tax
Additionally, the auto-entrepreneur may opt to pay their income tax under a system known as the micro-fiscal simplifié. Again, payments are monthly or quarterly,
based on turnover, and are:
- 1% of turnover
for those re-selling goods or materials
- 1.7% of
turnover for those considered "commercial" or
"artisanal"
- 2.2% of
turnover for those in "liberal" professions
Assuming there are no additional revenues, this
system means the auto-entrpreneur's income tax is fully paid-up on a "pay
as you earn" basis, with no tax bill waiting in the future.
- Learn more
about tax and social
changes for auto-entrepreneurs
Value Added Tax
The auto-entrepreneur cannot charge nor reclaim value-added tax (TVA). The notice TVA non applicable, article 293 B du CGI must appear on all invoices.
- Understand TVA non applicable
Further Information