How are auto-entrepreneur social charges calculated?

Cotisations sociales are a flat percentage of gross turnover that depends on the activity: about 12.3% for sales of goods, 21.1% for commercial and craft services (BIC), and 24.6% for liberal/professional services (BNC). There are no expense deductions — the rate applies to the whole turnover.

What is the prélèvement libératoire?

It is an optional flat income-tax payment made alongside the social charges: 1% for sales, 1.7% for BIC services, and 2.2% for BNC. Choosing it settles your income tax on that turnover immediately, instead of adding the turnover (after a deduction) to your household's progressive income tax later.

Who can use the prélèvement libératoire?

It is available to auto-entrepreneurs whose reference household income (revenu fiscal de référence) is below a yearly threshold. If you qualify and your marginal income-tax rate is high, it can be cheaper; if your household pays little income tax, the standard regime with the abattement may be better.

Does this include CFE or VAT?

No. The cotisation foncière des entreprises (CFE) is an annual local tax not based on turnover, and VAT only applies once you exceed the franchise thresholds. This tool computes the turnover-based social charges and the optional income-tax prélèvement only.

Are there turnover ceilings for the micro regime?

Yes. The micro-entrepreneur regime has annual turnover ceilings (higher for sales of goods than for services). Exceeding them for two consecutive years pushes you out of the regime. This calculator estimates charges within the regime and does not enforce the ceilings.

France Auto-Entrepreneur Charges Calculator

The France Auto-Entrepreneur Charges Calculator turns your turnover into the two payments every French micro-entrepreneur declares to URSSAF: the cotisations sociales (social charges) and, optionally, the prélèvement libératoire that settles income tax at the same time. Pick your activity category, enter your chiffre d’affaires, and the correct flat rates are applied instantly.

How it works

The micro regime charges a flat percentage of gross turnover — there are no expense deductions. The rate depends on the activity category:

Sales of goods (BIC vente)        social 12.3%   IR libératoire 1.0%
Commercial/craft services (BIC)   social 21.1%   IR libératoire 1.7%
Liberal / professional (BNC)      social 24.6%   IR libératoire 2.2%

The cotisations sociales fund health, retirement and other social cover. The prélèvement libératoire is an optional extra line that pays your income tax on this turnover up front. If you do not opt for it, the turnover instead enters your household’s progressive income tax after a category-specific abattement (deduction).

Example and notes

A web developer (BNC, liberal) declares 5,000 € of turnover. Social charges are 5,000 × 24.6% = 1,230 €. If they opted for the prélèvement libératoire, income tax is 5,000 × 2.2% = 110 €, for total deductions of 1,340 €, leaving 3,660 €.

Notes: the percentages here are representative micro-social rates and can be adjusted by URSSAF. The prélèvement libératoire is only worthwhile if you qualify and your income-tax rate is high enough — otherwise the standard regime with the abattement may cost less. CFE and VAT are separate.