Rules register
No rates are hard-coded into the screens: all calculations use this register, version 2026. No figure is displayed for an unsupported rule.
23 rules
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| Rule | Value | Conditions and exceptions | Source | Status |
|---|---|---|---|---|
| Micro-entreprise turnover ceiling — goods sales and accommodationmicro.plafond_ca.vente · year 2026 · version 1.0 | 203 100 EUR | Full calendar year; prorated if activity starts during the year | Urssaf — AutoentrepreneurChecked on 2026-09-27 | Verified |
| Micro-entreprise turnover ceiling — services (BIC/BNC)micro.plafond_ca.service · year 2026 · version 1.0 | 83 600 EUR | Full calendar year; prorated if activity starts during the year | Urssaf — AutoentrepreneurChecked on 2026-09-27 | Verified |
| Micro tax allowance — sales / accommodationmicro.abattement.vente · year 2026 · version 1.0 | 71 % | — | Service-Public EntreprendreChecked on 2026-09-27 | Verified |
| Micro tax allowance — BIC servicesmicro.abattement.service_bic · year 2026 · version 1.0 | 50 % | — | Service-Public EntreprendreChecked on 2026-09-27 | Verified |
| Micro tax allowance — BNCmicro.abattement.bnc · year 2026 · version 1.0 | 34 % | —Exceptions: The statutory minimum allowance is not modelled | Service-Public EntreprendreChecked on 2026-09-27 | Verified |
| Micro social contribution rate — goods salesmicro.cotisations.vente · year 2026 · version 1.0 | 12,3 % | Excluding ACRE relief, vocational training contributions and chamber levies | Urssaf — AutoentrepreneurChecked on 2026-09-27 | To verify |
| Micro social contribution rate — BIC servicesmicro.cotisations.service_bic · year 2026 · version 1.0 | 21,2 % | Excluding ACRE relief, vocational training contributions and chamber levies | Urssaf — AutoentrepreneurChecked on 2026-09-27 | To verify |
| Micro social contribution rate — BNCmicro.cotisations.bnc · year 2026 · version 1.0 | 26,1 % | Rate being phased in; excluding ACRE relief and CFP training contributions | Urssaf — AutoentrepreneurChecked on 2026-09-27 | To verify |
| VAT exemption threshold — sales / accommodationtva.franchise.base.vente · year 2026 · version 1.0 | 85 000 EUR | Previous calendar year’s turnover (N-1) | Service-Public EntreprendreChecked on 2026-09-27 | Verified |
| Higher VAT exemption threshold — sales / accommodationtva.franchise.majore.vente · year 2026 · version 1.0 | 93 500 EUR | Current calendar year’s turnover | Service-Public EntreprendreChecked on 2026-09-27 | Verified |
| VAT exemption threshold — servicestva.franchise.base.service · year 2026 · version 1.0 | 37 500 EUR | Previous calendar year’s turnover (N-1) | Service-Public EntreprendreChecked on 2026-09-27 | Verified |
| Higher VAT exemption threshold — servicestva.franchise.majore.service · year 2026 · version 1.0 | 41 250 EUR | Current calendar year’s turnover | Service-Public EntreprendreChecked on 2026-09-27 | Verified |
| Standard VAT ratetva.taux_normal · year 2026 · version 1.0 | 20 % | — | impots.gouv.frChecked on 2026-09-27 | Verified |
| Reduced corporation tax rate (IS)is.taux_reduit · year 2026 · version 1.0 | 15 % | SMEs with turnover below 10 M€ and at least 75 % of capital held by individuals | Compta Online — corporation tax rates 2026Checked on 2026-09-27 | Verified |
| Profit ceiling for the reduced corporation tax rate (IS)is.plafond_taux_reduit · year 2026 · version 1.0 | 42 500 EUR | Per 12-month period | Compta Online — corporation tax rates 2026Checked on 2026-09-27 | Verified |
| Standard corporation tax rate (IS)is.taux_normal · year 2026 · version 1.0 | 25 % | —Exceptions: Excluding the exceptional levy on large companies | Compta Online — corporation tax rates 2026Checked on 2026-09-27 | Verified |
| Income tax component of the flat tax (PFU) on dividendspfu.ir · year 2026 · version 1.0 | 12,8 % | Option to use the progressive tax scale | Service-PublicChecked on 2026-09-27 | Verified |
| Social levies on investment incomepfu.prelevements_sociaux · year 2026 · version 1.0 | 18,6 % | Rate applicable from 1 January 2026 | Service-PublicChecked on 2026-09-27 | Verified |
| Progressive income tax scale (bracket limits per tax share)ir.bareme · year 2026 · version 1.0 | Not covered | 2026 brackets for 2025 income: 0 % up to 11 600 €, 11 % up to 29 579 €, 30 % up to 84 577 €, 41 % up to 181 917 €, then 45 %Exceptions: Tax discount, family quotient cap and tax reductions are not modelled | Service-Public EntreprendreChecked on 2026-09-27 | Verified |
| Average TNS social contribution rate on net income (indicative)tns.taux_cotisations_moyen · year 2026 · version 1.0 | 42 % | Indicative estimate, excluding minimum contributions and special circumstances | Indicative market estimate — confirm with an accountantChecked on 2026-09-27 | To verify |
| Employee-equivalent founder social contributions (share of net pay, indicative)assimile_salarie.taux_charges_sur_net · year 2026 · version 1.0 | 78 % | Estimated employee + employer contributions, excluding unemployment insurance (no ARE entitlement) | Indicative market estimate — confirm with an accountantChecked on 2026-09-27 | To verify |
| Capital threshold above which majority-manager dividends attract social contributionssarl.dividendes.seuil_cotisations · year 2026 · version 1.0 | 10 % | Share capital, share premiums and shareholder current account balances | Article L.131-6 of the French Social Security CodeChecked on 2026-09-27 | To verify |
| Minimum annual TNS contribution for an unpaid managertns.cotisation_minimale · year 2026 · version 1.0 | Not covered | Depends on the fund and individual circumstances | Not confirmed for 2026Checked on 2026-09-27 | Not covered |
A rule marked “To verify” is still used in calculations but must be confirmed against the official source before any decision. A rule marked “Not covered” prevents a figure from being displayed.
Rules may change during the year: the effective date and verification date are provided for each parameter.