Calculation method: 2026 Urssaf rates, income tax and CFE

All calculations run in your browser, with an engine written for this site and a single file of 2026 parameters, checked on 15 October 2026. Each parameter carries its official source. No page hard-codes a rate: texts, tables and calculators all read the same file. Results are estimates, not personal advice; the Urssaf (the body that collects social contributions) and the tax office set your actual amounts.

Micro-enterprise

Contributions = turnover received × the activity rate: 12.3 % (sales), 21.2 % (commercial services, BIC), 25.6 % (unregulated freelance, BNC), 23.2 % (Cipav), read on autoentrepreneur.urssaf.fr and service-public. With Acre relief the engine uses the reduced rates published by the Urssaf: half for a start up to 30 June 2026, three quarters after. Added: the training levy (CFP: 0.1 %, 0.3 % or 0.2 %) and the chamber levy (sheet F32847). Example: €40,000 of freelance turnover gives €10,240 of contributions and €80 of CFP.

Income tax: without the option, taxable income = turnover − flat allowance (71 %, 50 % or 34 %, at least €305). The tax attributed to the business is the household’s tax with this income minus the tax without it. With the flat-rate option (versement libératoire): turnover × 1 %, 1.7 % or 2.2 % (impots.gouv.fr).

Income tax

Scale of the 2026 budget law (sheet F1419), the latest published, also applied to 2026 income: 0 % up to €11,600, then 11 %, 30 %, 41 %, 45 %. Family shares (quotient familial) with the benefit capped at €1,807 per half share (sheet F2705), low-income discount (décote: €897 − 45.25 % of the tax for a single person, €1,483 for a couple), no collection under €61 (sheet F34328). Check: €30,000 of taxable income for one share gives €2,103.99, the service-public example. Not modelled: the exceptional high-income contribution, tax reductions and credits.

Self-employed on real profit: EI, EURL, majority manager

2026 scale after the contribution base reform (Urssaf, decree no. 2024-688): base = gross income before contributions − a 26 % allowance, kept between 1.76 % and 130 % of the social security ceiling (€48,060). On that base: health rising from 0 to 8.5 % up to three ceilings, then 6.5 %; sickness benefit 0.5 %; basic pension 17.87 % then 0.72 %; supplementary pension 8.1 % then 9.1 %; disability and death 1.3 %; family benefits 0 to 3.1 %; CSG-CRDS 9.7 %; flat training levy (2026 Urssaf rates). Example: €50,000 gross income → base €37,000, €15,778 of contributions. The minimum contributions published by the Urssaf (basic pension, sickness benefit, disability) apply.

Out of scope: regulated professions (pension run by their own fund), collaborating spouses, overseas départements, provisional start-up contributions on a flat base: the calculator shows the final amount after regularisation.

SASU president (treated as an employee)

2026 general scheme rates (urssaf.fr) without unemployment insurance or AGS, without the general reduction or reduced rates, with 1.5 % executive provident cover on the first band and the average 2.08 % work-accident rate, as in the Urssaf calculator. Example: €36,000 gross a year → €28,445 net, €50,447 total cost.

Companies, dividends, umbrella employment

Corporate tax: 15 % up to €42,500, 25 % above (sheet F23575). Dividends under the 31.4 % flat tax (sheet F32963). For a majority manager, dividends above 10 % of share capital and partner current accounts are added to the contribution base. The comparison searches, in 1% steps, for the share of profit paid as salary that leaves the most, with everything else paid out.

Umbrella employment (portage salarial): the employer cost available (turnover − management fee − reimbursed expenses) is converted to gross then net pay with a grid of 465 salaries computed with the model published by the Urssaf (modele-social 11.1.0 (Urssaf), date du modèle 01/07/2026), reductions included, for an executive employee on a permanent contract.

CFE by commune

For 34,905 communes the engine takes the overall CFE rate (commune, syndicates, intercommunal authority, special equipment taxes, Gemapi flood tax, regional surcharges) and the six minimum bases voted, extracted from the DGFiP REI 2025 file by a repeatable script; commune names from Insee’s official geographic code. CFE = minimum base for the turnover band × rate, + CCI surcharge (1.12 % of the base, not for craftspeople) + 1 % fees (sheet F23547). Exempt in the start-up year and under €5,000 of turnover, base halved the year after. Limits: 2025 rates (2026 rates are only published in 2027), business premises not modelled, optional exemptions voted by communes not included.

Checks

Automatic tests run before each release compare the engine with service-public worked examples (scale, discount, pro-rated ceilings), with the minimum and maximum amounts the Urssaf publishes for the self-employed, and with the calculation model the Urssaf publishes (the modele-social package behind mon-entreprise) on a grid: sixteen micro-enterprise cases (four activities, four turnover levels) within fifteen euros a year, as the Urssaf rounds each line every month; five SASU president salaries within 0.3%. That published model does not yet include the 2026 self-employed base reform: for the EI and EURL the engine follows the Urssaf scales and the decree, and tests check the published amounts.

How we calculate