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Micro-entreprise charges simulator 2025

Calculate your social charges and net income based on your revenue. Official 2025 rates.

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Period
Monthly revenue3 000 €
500 €6 500 €
€
Activity type

Charges: 23,1% · Tax allowance: 34,0%

Flat-rate income tax

PFL active: 2,2% of revenue · Otherwise: progressive brackets on 66,0% of revenue

ACRE

Charges halved for 12 months · Rate with ACRE: 11,6%

Estimated net income /month

2 241 €

out of 3 000 € revenue · 74,7%

Revenue breakdown

Net 74,7%
Tax 2,2%
Charges 23,1%
Gross revenue3 000 €
− Charges (23,1%)−693 €
Net before tax2 307 €
− Tax (PFL 2,2%)−66 €
= Net after tax2 241 €

💬 Plain summary

With 3 000 €/month revenue as BNC — Liberal professions (SSI), you'll earn approximately 2 241 € net/month, i.e. 74,7% of your revenue.

* Estimate based on URSSAF 2025 rates. Excludes CFE and expenses. Not tax advice.

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Frequently asked questions about micro-enterprise

What is the difference between BIC and BNC?
BIC (Industrial and Commercial Profits) covers commercial and craft activities. BNC (Non-Commercial Profits) applies to liberal professions (consultants, developers, designers…). Social contribution rates differ: 12.3% for BIC retail, 21.2% for BIC services, 23.1% or 23.2% for BNC.
Is the flat-rate withholding tax (PFL) always beneficial?
No, the PFL is only beneficial if your marginal tax rate is 11% or higher. If you are in the 0% bracket, you would pay taxes you otherwise wouldn't owe. Always compare both options based on your actual situation.
How does ACRE work for micro-enterprises?
ACRE (Business Creation or Takeover Aid) offers a 50% reduction on social contributions for the first 12 months of activity. On €50,000 revenue as BNC, this represents savings of approximately €5,775. You must apply for it at URSSAF when registering your business.
What are the 2025 revenue caps?
2025 caps are: €188,700 for BIC retail activities (sale of goods), and €77,700 for BIC service and BNC activities (service provision, liberal professions). Beyond these limits, you automatically switch to the standard tax regime.