Freelance Net Income: How to Calculate Your Real Take-Home Pay
"I bill €80,000 per year — do I earn a good living?" The question seems simple, but the answer depends entirely on your legal structure. From invoiced revenue to actual disposable income, here are the concrete calculations for each configuration.
Why revenue is not your salary
As a freelancer, your revenue is your gross income before any deductions. Between the amount invoiced and the money you actually take home, there is:
- Social contributions (URSSAF, pension, health…)
- Income tax or corporate tax
- Potentially VAT (neutral if you charge and recover it)
The net-to-revenue ratio varies from 35% to 82% depending on structure and activity — a considerable gap.
Calculation method by structure
#### Micro-enterprise BNC (liberal professions)
Formula: Net ≈ Revenue × (1 - social_rate) × (1 - effective_IR_rate)
With a 34% tax allowance:
- Social rate: 23.1%
- Taxable base = Revenue × 66%
- Income tax depends on your marginal tax bracket
Example: revenue €60,000 (single, 30% bracket):
- URSSAF contributions: 60,000 × 23.1% = €13,860
- IR base: 60,000 × 66% = €39,600
- Estimated tax (~18% effective): ~€7,000
- Net available: ~€39,140 → 65.2% of revenue
#### Micro-enterprise BIC services
50% allowance, 21.2% social rate.
Example: revenue €60,000:
- Contributions: 60,000 × 21.2% = €12,720
- IR base: €30,000
- Estimated tax (~11% effective): ~€3,300
- Net: ~€44,000 → 73% of revenue
#### Micro-enterprise BIC retail
71% allowance, 12.3% social rate.
Example: revenue €120,000:
- Contributions: 120,000 × 12.3% = €14,760
- IR base: €34,800
- Estimated tax (~12% effective): ~€4,100
- Net: ~€101,140 → 84% of revenue
Comparison table at different revenue levels
| Annual revenue | Micro BNC | Micro BIC services | SASU (optimised) |
|---|---|---|---|
| €40,000 | ~€27,000 | ~€30,000 | ~€22,000 |
| €60,000 | ~€39,000 | ~€44,000 | ~€33,000 |
| €80,000 | ~€51,000 | ~€57,000 | ~€44,000 |
| €120,000 | N/A (cap) | N/A (cap) | ~€66,000 |
Estimates for a single person without children, 2025 income tax scale. SASU = €40,000 gross salary + dividends at 30% flat tax.
SASU: the complexity of the calculation
In a SASU, your income in the broad sense comes from two sources:
1. President's remuneration: subject to employer (~46%) and employee (~22%) social charges
2. Dividends: subject to the 30% flat tax (12.8% income tax + 17.2% social levies)
The optimisation is finding the right balance between the two. Too much salary → high social charges. Too many dividends → fewer social rights (pension, health) and potentially less tax-efficient at high income tax brackets.
Example: SASU, revenue €100,000, expenses €10,000, profit €90,000
- Option: €40,000 gross salary → net after social charges and IR: ~€31,000
- Remaining profit after corporate tax (15%): ~€18,700
- Dividends after flat tax 30%: ~€13,090
- Total net: ~€31,000 + €13,090 = ~€44,000 (44% of revenue)
EURL: the TNS regime
The majority manager of an EURL contributes under the self-employed (TNS) regime. Charges are approximately 40–45% of remuneration — less than SASU, but with lower social protection (no unemployment, lower supplementary pension).
Variables that change everything
The net calculation depends heavily on:
- Your family situation: the tax quotient system significantly reduces income tax for couples and parents
- Other income: a salaried spouse can push your marginal rate up
- Actual expenses: only deductible under the real regime
- Your pension scheme: SSI vs CIPAV vs employee-equivalent
Use our micro-enterprise simulator and our status comparator to calculate your precise net with your own parameters.