The versement libératoire: paying income tax as a share of turnover
A small percentage of each payment received that settles the income tax on your business, a bargain for some households and a loss for others.
Figures checked by Radif Partners · Editorial policy · How we calculate
Flat-rate option or tax scale?
The flat-rate option saves
€254
| Tax on the scale due to the business | €1,046 |
| Flat-rate option (2.2 %) | €792 |
| Max 2024 reference income for 2026 | €29,315 |
The versement libératoire is an option that lets a French micro-entrepreneur pay the income tax on business earnings together with social contributions, as a fixed share of turnover: 1 % for selling goods and accommodation, 1.7 % for commercial or craft services and 2.2 % for freelance professions. It is only open to households whose revenu fiscal de référence (RFR, the reference taxable income printed on every French tax notice) two years earlier did not exceed the upper limit of the second band of the income tax scale per share: €29,315 for 2026 in the Urssaf simulator, €29,579 for an option starting in 2027. A share (part) is the French family-quotient unit: one for a single adult, two for a couple, more with children. The option does not always win. A single coach receiving €30,000 would pay €660 this way against €413 on the normal scale, while a single translator on €42,000 saves €755 a year.
The rates and what they replace
If you come from a country where self-employed people pay income tax once a year on profit, this option will feel unusual. The versement libératoire replaces the French income tax due on your micro-business, and only that (impots.gouv.fr, the flat-rate payment). It is paid to the Urssaf alongside contributions, on the same turnover and at the same rhythm.
| Activity | Flat-rate tax | Contributions | Total paid each return |
|---|---|---|---|
| Selling goods, accommodation | 1.0 % | 12.3 % | 13.3 % |
| Commercial or craft services (BIC) | 1.7 % | 21.2 % | 22.9 % |
| Unregulated freelance (BNC) | 2.2 % | 25.6 % | 27.8 % |
| Cipav professions | 2.2 % | 23.2 % | 25.4 % |
The key difference from the normal scale: the flat rate applies from the first euro. The progressive scale charges nothing on the first €11,600 of income per share and softens small tax bills with the décote, a discount for low-tax households. That is why the option loses money for many modest households.
The household income test
You can opt if your household’s reference income from two years earlier does not exceed the upper limit of the second tax band, per share. The limit rises by half for each extra half share and by a quarter for each quarter share (service-public, sheet F23267). For 2026 the 2024 income counts, against €29,315 per share in the Urssaf simulator; for 2027, the 2025 income, against €29,579 per share.
| Household | Shares | Max RFR, 2026 option | Max RFR, 2027 option |
|---|---|---|---|
| Single person | 1 | €29,315 | €29,579 |
| Couple | 2 | €58,630 | €59,158 |
| Couple, one child | 2.5 | €73,287.50 | €73,947.50 |
| Couple, two children | 3 | €87,945 | €88,737 |
The two-year lag also means that the year your business takes off, you may still qualify on old, modest income; two years later, success closes the door.
Five households, five answers
The engine compares the income tax your business adds on the scale with the flat-rate amount, then checks the income test assuming earnings stay stable from year to year.
| Household | Turnover | Tax on the scale | Flat-rate tax | Estimated RFR | Option open |
|---|---|---|---|---|---|
| Coach, single, no other income | €30,000 | €413 | €660 | €19,800 | yes |
| Translator, single | €42,000 | €1,679 | €924 | €27,720 | yes |
| Copywriter in a couple, partner on €30,000 taxable | €30,000 | €2,767 | €660 | €49,800 | yes |
| Developer, single | €60,000 | €4,984 | €1,320 | €39,600 | no |
| Electrician in a couple, one child | €45,000 | €0 | €765 | €22,500 | yes |
The single coach pays less on the scale, because the low-tax discount wipes out much of his bill. The translator saves €755 with the option. The copywriter shows the classic case: her partner’s salary places the household in the 11 % band, and the option saves €2,107. The developer would save even more but his income is over the limit. As for the electrician, the family quotient brings his tax on the scale down to €0, so the option would cost him €765 for nothing.
The mini-calculator at the top of the page runs the same comparison with your own numbers.
Deadlines
A new business can opt at registration or up to the last day of the third month after it. After that, the request goes in before 30 September for the next year, and the option is withdrawn by the same date (impots.gouv.fr). If you are already trading, it is too late for 2027 now: the next decision applies to 2028.
What the option does not remove
Your gross turnover still appears on the income tax return, form 2042-C-PRO, with no costs deducted. After the allowance it counts in your reference income, the very figure that decides your eligibility two years later, and it sets the rate applied to the household’s other income (service-public). Remember to cancel the withholding instalment (prélèvement à la source) for the business in your personal space on impots.gouv.fr. For the standard method see income tax for micro-entrepreneurs; for combining with a job, a side business with a job.
Amounts shown are estimates based on the published scales, not personal advice; the French tax office alone sets the tax you owe.