BIC or BNC: Correctly Classifying Your Freelance Activity
When creating your micro-enterprise, one technical question shapes everything that follows: does your activity fall under BIC or BNC? This choice is not arbitrary — it stems from the nature of your trade — and it determines your contribution rate, tax allowance and affiliation fund. A classification error can distort your calculations for years. Here is how to decide.
BIC and BNC: two families of income
The tax authority sorts self-employed professional income into categories. Two concern the vast majority of freelancers:
- BIC (Industrial and Commercial Profits) cover commercial activities (buying and reselling, selling goods), craft activities, and commercial service provision (for example: repairs, hairdressing, catering).
- BNC (Non-Commercial Profits) cover liberal professions and intellectual services: consultant, developer, designer, writer, coach, translator, trainer.
The simple rule: if you sell or transform goods, or provide a commercial or craft service, you are in BIC. If you sell your intellectual expertise, you are in BNC.
Why the distinction changes everything
The classification is not cosmetic: it drives three major parameters of your micro-enterprise in 2026.
| Parameter | BIC sales | BIC services | BNC (SSI) |
|---|---|---|---|
| 2026 contribution rate | 12.3% | 21.2% | 25.6% |
| Flat income-tax allowance | 71% | 50% | 34% |
| Flat-rate income tax | 1% | 1.7% | 2.2% |
| 2026 revenue cap | €203,100 | €83,600 | €83,600 |
The same revenue therefore does not produce the same net income by category. A BNC's contribution rate (25.6%) is markedly higher than a BIC service's (21.2%), but the allowance also differs. Our guide to micro-enterprise charges details these mechanisms.
The confusing cases
Some activities hesitate between the two categories. A few markers:
- A developer or consultant selling advice and custom code is in BNC (intellectual service).
- An e-tailer buying and reselling products is in BIC sales.
- A craftsman (electrician, carpenter) is in BIC (craft activity).
- A coach or trainer is generally in BNC.
- Selling standardised digital products (templates, licences) may fall under BIC or BNC depending on the case — analyse the real nature of the operation.
In case of serious doubt, the administration or an accountant can confirm the classification. Do not classify at random: your social regime (SSI) and the calculation of your rights depend on it.
Mixed activities: combining BIC and BNC
Nothing prevents you from carrying out several activities of different categories within a single micro-enterprise — for example selling products (BIC) and invoicing consulting (BNC). In this case:
- each activity keeps its own rate of contributions and its allowance;
- you declare each activity's revenue separately to URSSAF;
- the caps are assessed overall, with the limit specific to service provision.
We detail this in our article running several activities in a micro-enterprise. The main activity (the one generating the most revenue) also determines your affiliation fund.
How to declare your category
The classification is done at creation, on the INPI single window, when describing your activity. The APE/NAF code assigned reflects this nature. If your activity evolves, you can declare a change. Always check that the recorded category matches the reality of your trade: it conditions the rate applied to every euro collected.
Key takeaway: do you sell goods/commercial services (BIC) or your intellectual expertise (BNC)? This single question sets your contribution rate, allowance and cap.
Before starting, simulate your net income in your exact category with our micro-enterprise simulator, and if you are beginning, follow our beginner's guide to forget nothing at creation.