Impot Auto Entrepreneur Calcul

The auto-entrepreneur tax system in France is designed for small businesses and freelancers. This calculator helps you determine your annual tax obligation based on your income and applicable deductions.

How the Auto-Entrepreneur Tax Works

As an auto-entrepreneur in France, you're required to pay a portion of your income as tax. The system is simplified compared to traditional corporate taxation, with a flat rate applied to your net income after deductions.

The key components of your tax calculation are:

Your total income from self-employment
Applicable deductions for expenses
Social contributions (charges sociales)
Tax rate based on your income level

Note: The auto-entrepreneur tax system is subject to change. Always verify current rates and regulations with official sources.

Calculation Method

The basic formula for calculating your auto-entrepreneur tax is:

Tax = (Income - Deductions) × Tax Rate

Where the tax rate is determined by your income level:

Up to €30,000: 25.83%
Between €30,001 and €100,000: 28%
Over €100,000: 40%

Social contributions are calculated separately at a flat rate of 28.8% of your income.

Common Deductions

You can deduct certain expenses from your income to reduce your taxable amount. Common deductions include:

Work-related expenses (computer, software, internet)
Home office expenses
Professional equipment
Travel and accommodation costs
Health insurance premiums

The maximum deduction limit is 50% of your income.

Filing Deadlines

Auto-entrepreneurs must file their taxes annually by:

April 30 for the previous year's income
October 31 for the first quarter's income
January 31 for the second quarter's income
April 30 for the third quarter's income
July 31 for the fourth quarter's income

Penalties apply for late filings.

FAQ

What is the difference between auto-entrepreneur and micro-entrepreneur?: Auto-entrepreneurs can deduct business expenses from their income, while micro-entrepreneurs cannot. The income limits are also different.
Can I switch from auto-entrepreneur to micro-entrepreneur?: Yes, you can switch at any time, but you must meet the income limits for the new status.
What happens if I exceed the income limit?: If your income exceeds the auto-entrepreneur limit (€77,700 in 2023), you must switch to the regular self-employed tax system.
Are there any additional fees for using this calculator?: No, this calculator is completely free to use. We don't collect any personal information.