The micro-enterprise regime is the most popular business structure in France for starting out as an independent. Its simplified calculation — contributions proportional to turnover — is appealing, but requires knowing the 2025 rates to accurately estimate real net income.
As a micro-entrepreneur, social contributions apply directly to turnover, without deducting actual expenses. The rate varies by activity type. Income tax can be paid via a fixed withholding (liberatory payment at a fixed rate on turnover) or via the progressive income tax scale after a standard deduction (71% for sales, 50% for BIC services, 34% for BNC).
📐 Formula
Contributions = Revenue × rate | Estimated net income = Revenue - Contributions - Income Tax
📊 Reference table
| Activity type | Contributions | Tax deduction | Withholding rate |
|---|---|---|---|
| Goods sales | 12.3 % | 71 % | 1 % |
| Commercial services | 21.2 % | 50 % | 1.7 % |
| Professional services (BNC) | 21.2 % | 34 % | 2.2 % |
💡 Practical examples
Example 1: freelance developer at €4,000/month revenue
Contributions: 4,000 × 21.2% = €848. Withholding tax: 4,000 × 2.2% = €88. Estimated net income: 4,000 - 848 - 88 = €3,064/month.
Example 2: e-commerce at €80,000/year
Contributions: 80,000 × 12.3% = €9,840. Taxable income after 71% deduction: €23,200. Income tax ≈ €1,232. Net ≈ €68,928/year.
Example 3: revenue cap to monitor
In 2025, the cap is €188,700 for goods sales and €77,700 for services. Beyond this threshold: automatic switch to standard tax regime.