Self-employed entrepreneurs in France must manage several mandatory contributions and taxes. Here's a comprehensive overview of these charges:

Social and Tax Contributions

Social contributions, tax contributions, Professional Training Contribution (CFC), and Tax for Consular Chamber Expenses are the main charges for self-employed entrepreneurs.

Tax Contributions Include:

• Income tax
• Property Tax for Businesses (CFE), which varies by turnover:
  • €237-€565 for turnover up to €10,000
  • €237-€1,130 for turnover between €10,001-€32,600
  • €237-€2,374 for turnover between €32,601-€100,000

Professional Training Contribution (CFC) Rates:

• 0.1% for unregulated commercial or liberal activities
• 0.2% for regulated liberal professions and services
• 0.3% for artisans

VAT Regulations

VAT exemption applies when turnover is below:

• €85,000 for selling goods and housing services
• €37,500 for service provision

Once exceeding these thresholds:

• Add VAT to invoices (typically 20%)
• Submit monthly or quarterly VAT declarations via impots.gouv.fr
• Pay collected VAT minus VAT paid on business purchases

Declaration and Payment Process

For Social Contributions:

1. First turnover declaration required after 90 days of activity
2. Declarations made through Urssaf website
3. Choice between monthly or quarterly payments
4. Payment via credit card or SEPA direct debit

Tax Declaration Options:

1. Withholding at source:
   • 34% for BNC and liberal activities
   • 50% for BIC service activities
   • 71% for sales activities
2. Liberating tax payment

Regular monitoring of turnover thresholds and timely declarations are essential for compliance with these obligations.

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