Self-employed individuals in France must manage several tax obligations and social contributions. Here's a comprehensive breakdown of what you need to know:

Social Security Contributions

• Sales and related activities: 12.8% of revenue
• Trade, commercial, and professional services: 22% of revenue
• Declarations must be made through the Urssaf website
• First quarter revenue declaration required after 90 days of business
• Payment options: monthly or quarterly via direct debit, credit card, or SEPA transfer

Business Property Tax (CFE)

Revenue-based tax brackets:

• Up to €10,000: €223 to €531
• €10,001 to €32,600: €223 to €1,061
• €32,601 to €100,000: €223 to €2,229

Contribution for Vocational Training (CFP)

Percentage of revenue based on activity type:

• Sales activities: 0.1%
• Private and commercial services: 0.2%
• Trade sector: 0.3%

Chamber of Commerce Duties

Sector-specific rates:

• Sales activities: 0.015% to CCI
• Service providers: 0.044% to CCI
• Trade services: 0.48% to CMA
• Self-employed tradespeople (buy/sell): 0.22% to CMA

Tax Filing Requirements

The French tax system offers withholding tax as the default method:

• Annual income declaration required
• Professional expense deductions vary by activity type
• Online declaration through official tax portal

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