FlashFreelance
fren

Micro-entreprise charges simulator 2025

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

Publicité
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.

Publicité

How to use this micro-enterprise calculator

First select your activity type: BIC retail (product sales), BIC services (commercial or craft services) or BNC (liberal professions: consultant, developer, designer, coach…). Then enter your monthly or annual revenue. If you are in your first year and eligible, enable the ACRE option to see the exemption impact. Results appear in real time — no data is sent anywhere.

How to interpret the results

The net income shown is calculated before income tax. Your actual income tax depends on your marginal tax bracket, family situation, and other income. The calculator also includes the flat-rate withholding tax (PFL), which is only beneficial if your marginal rate is 11% or higher. Below that, you would pay more tax than under the standard progressive scale.

Methodology and 2025 rates

Social contributions are calculated using official URSSAF rates effective 1 January 2025: 12.3% for BIC retail, 21.2% for BIC services, 23.1% for BNC under SSI. The standard allowance applied to income tax calculation is 71% (BIC retail), 50% (BIC services) and 34% (BNC). These allowances are set by Article 50-0 of the French General Tax Code and represent a flat-rate estimate of professional expenses. Results are for guidance only and do not constitute tax advice.

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.