Auto-Entrepreneur Tax Regime France 2024: Simplified Social & Income Tax
The auto-entrepreneur (micro-entrepreneur) status offers simplified flat-rate social contributions and optional flat-rate income tax (versement libératoire).
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Auto-entrepreneurs pay social contributions as a percentage of turnover: 12.3% for commercial activities, 21.2% for services BIC, 21.1% for liberal professions. The optional versement libératoire adds 1%, 1.7%, or 2.2% to replace income tax calculation. Turnover limits apply: €188,700 for sales, €77,700 for services.
Disclaimer: This article is for informational purposes only and does not constitute financial, tax, or legal advice. Tax laws change frequently — consult a qualified tax professional or official government resources for advice specific to your situation.
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