Electricians, plumbers and other trades under the micro scheme
Same contribution rate as other service businesses, two heavier levies, and a local-tax exemption many tradespeople never claim.
Figures checked by Radif Partners · Editorial policy · How we calculate
Your activity in figures
Monthly take-home, single
€3,030
| Contribution rate | 21.2 % |
| Training + chamber levy a month | €31 |
| Income tax a month | €90 |
| Annual ceiling for this activity | €83,600 |
A tradesperson registered in France as an artisan, on the répertoire des métiers (the trades register), who sells services such as electrical work, plumbing, joinery or locksmithing as a micro-entrepreneur pays social contributions of 21.2 % on turnover received in 2026. On top come the highest training levy in the scheme, 0.3 %, and a levy for the chamber of trades (CMA) of 0.48 % on services, against 0.044 % for a trader. A plumber who receives €45,000 in the year therefore pays €9,540 of contributions, €135 of training levy and €216 of chamber levy, all collected by the Urssaf, the social contributions agency. The scheme allows up to €83,600 a year, but VAT exemption stops much earlier, at €37,500. Materials you buy and re-invoice are never deducted. On the plus side, an artisan working alone or only with apprentices is exempt from the CFE local business tax.
Artisan or trader: what registration changes
For contribution purposes an electrician and a sales agent are in the same box, BIC services (commercial profits), with the same 21.2 % rate. Registering on the trades register attaches you to the chamber of trades (CMA, chambre de métiers et de l’artisanat) instead of the chamber of commerce (CCI), and two levies change (service-public, chamber levies).
| On €45,000 received | Artisan (CMA) | Commercial services (CCI) |
|---|---|---|
| Social contributions | €9,540 | €9,540 |
| Training levy (CFP) | €135 (0.3 %) | €45 (0.1 %) |
| Chamber levy | €216 (0.48 %) | €20 (0.044 %) |
| CFE local business tax | exempt if working alone or with apprentices | due from year two |
Craftspeople in Alsace and Moselle pay a higher chamber levy, not modelled here.
What is left at three levels of work
A tradesperson working alone, no other household income, before materials:
| Received in the year | Contributions | CFP and CMA levy | Income tax | Kept | Per month | VAT |
|---|---|---|---|---|---|---|
| €25,000 | €5,300 | €195 | €0 | €19,505 | €1,625 | exempt |
| €45,000 | €9,540 | €351 | €845 | €34,264 | €2,855 | VAT due |
| €70,000 | €14,840 | €546 | €3,604 | €51,010 | €4,251 | VAT due |
Since the 2026 reallocation, 63.2 % of these contributions fund basic and supplementary pension (decree of 8 September 2025) and 10.1 % health cover. You are covered by the CPAM, the French public health insurer, and sick pay is based on turnover after the 50 % allowance.
Parts and materials are not deducted
Back to the plumber on €45,000: if €15,000 of that is pipes, taps and water heaters passed on to customers, he still pays €9,540 of contributions on the whole amount. After parts and tax he keeps €19,264, €1,605 a month. A tiler or joiner supplying lots of material should compare with the real-profit regime, where contributions follow profit.
VAT comes before the ceiling
The scheme accepts up to €83,600 of services, but VAT exemption ends at €37,500 (service-public sheet F21746). In between, you stay a micro-entrepreneur for contributions yet must add VAT to invoices, get an intra-EU VAT number from the tax office (SIE) and pay over the VAT you collect, net of VAT on your purchases. For private customers, your price rises accordingly. Pass €41,250 mid-year and VAT is due from that day. See the VAT threshold.
A joiner who also sells furniture without fitting it runs a mixed activity: overall ceiling €203,100, services capped at €83,600, and a CMA levy of 0.22 % on the sales part.
The CFE exemption for tradespeople
Almost every micro-entrepreneur pays the CFE from year two, but service-public lists artisans working alone or with apprentices among the automatic exemptions (sheet F23547). If you are on the trades register but not on the CCI electoral roll, you also escape the 1.12 % additional CCI levy. Hire an employee who is not an apprentice and the commune-by-commune CFE applies.
Acre and the flat-rate tax option
With Acre, an electrician starting from 1 July 2026 pays 15.9 % instead of 21.2 % (sheet F11677); on €30,000 that is €4,770 instead of €6,360. See Acre in 2026. The versement libératoire, a flat 1.7 % of turnover replacing income tax (Urssaf), would cost the plumber €765 against €845 on the scale: worth it only with other household income or higher turnover.
Settling in France with a trade
If you practised your trade abroad, the French routine may surprise you in two ways. First, nothing is assessed at year end: you file your turnover online with the Urssaf every month or quarter and pay the contributions and both levies on the spot, and those payments are final. The first return falls at least ninety days after your start date, and a month with no jobs means a nil return and nothing to pay. Second, income tax is separate. Each spring you report gross turnover on the 2042-C-PRO form, the tax office removes the 50 % allowance and taxes the rest with your household’s other income. Keep an eye on your receipts rather than your quotes: what counts is money actually received in the period, not work done or invoices sent.
All figures are estimates using 2026 rates, not personal advice; the Urssaf, the chamber of trades and the tax office set the real amounts.