Sole trader on real profit: what your profit costs and leaves
No company and no turnover ceiling: a French entreprise individuelle on real profit pays contributions on what you actually earn, after costs.
Figures checked by Radif Partners · Editorial policy · How we calculate
Your take-home as a sole trader on real profit
Monthly take-home after tax
€2,919
| Profit before contributions | €60,000 |
| Contributions and CSG-CRDS | €19,252 |
| Rate on profit | 32.1 % |
| Income tax (single) | €5,715 |
A sole trader in France, an entrepreneur individuel or EI taxed on real profit (au réel) rather than under the micro scheme, pays about 32 % of profit in social contributions and CSG-CRDS levies in 2026: on €50,000 of profit before contributions, our engine finds €15,778 of social charges, €3,692 of income tax for a single person, and €30,529 left over the year. Unlike a micro-entrepreneur, you deduct real business costs and pay on the result, not on turnover. Since the reform applied in 2026, the Urssaf, which collects social contributions, works everything out on a single base: profit before contributions minus a 26 % allowance. Health and family-benefit rates rise with income, the basic pension rate is 17.87 % up to the social security ceiling (Pass) of €48,060, and the supplementary pension 8.1 %. Even with no profit at all, minimum contributions apply, €1,255 a year in our engine. Profit is then taxed on the progressive scale in your own name, with no corporate tax.
What profit costs, level by level
The table follows a sole trader on real profit, either a trader or an unregulated freelancer, from a small profit to an established business. “Profit” means before contributions, after business costs. Take-home is what remains after contributions and income tax for a single person with no other income.
| Profit before contributions | Contributions and CSG-CRDS | Rate on profit | Income tax | Take-home / yr |
|---|---|---|---|---|
| €10,000 | €2,952 | 29.5 % | €0 | €7,048 |
| €25,000 | €7,312 | 29.2 % | €161 | €17,526 |
| €40,000 | €12,419 | 31.0 % | €1,794 | €25,788 |
| €60,000 | €19,252 | 32.1 % | €5,715 | €35,033 |
| €90,000 | €28,389 | 31.5 % | €12,167 | €49,444 |
| €150,000 | €42,992 | 28.7 % | €28,994 | €78,015 |
The overall rate stays between 28.7 % and 32.1 % across the whole range. It climbs in the middle, as the sliding health rate rises and family benefits kick in above 110 % of the ceiling, then eases off for large profits once you pass the ceiling above which basic pension drops to 0.72 %.
One base since the reform
Until 2025, a self-employed person’s contributions and CSG-CRDS each had their own base. The Urssaf reform, set by decree no. 2024-688 of 5 July 2024, merged them: business income before contributions, minus 26 %. The allowance cannot fall below 1.76 % of the annual ceiling nor exceed 130 % of it, €62,478, so it stops growing beyond about €240,300 of profit. The reform has applied since the adjustment of 2025 income, carried out in 2026.
The breakdown on €50,000 of profit
| Item | Amount |
|---|---|
| Base after allowance | €37,000 |
| Health and maternity (sliding rate) | €1,794 |
| Sick pay (0.5 %) | €185 |
| Basic pension (17.87 %) | €6,612 |
| Supplementary pension (8.1 %) | €2,997 |
| Disability and death (1.3 %) | €481 |
| Family benefits | €0 |
| CSG-CRDS (9.7 %) | €3,589 |
| Training levy | €120 |
| Total | €15,778 |
Health contributions are zero below 20 % of the annual ceiling, then climb in steps up to 8.5 % at 3 times the ceiling. Family benefits work the same way: nothing below 110 % of the ceiling, 3.1 % from 140 %. Of the 9.7 % CSG-CRDS, 6.8 % comes off taxable income.
The timing: provisional first, adjusted later
This is what most surprises people coming from the micro scheme, or from countries where the self-employed settle up once a year. Under micro, the contribution is final the day you declare receipts. On real profit, the Urssaf calls provisional amounts and corrects them once final profit is known. At the very start, with no history, it uses flat bases (Urssaf), and the first direct debits only arrive after a start-up delay. A profitable first year is therefore partly paid for later: setting aside a share of every payment you receive avoids a nasty adjustment bill.
Income tax: profit in your own name
A sole trader pays no corporate tax. Profit, after contributions other than the non-deductible CSG-CRDS, is added to the rest of the household’s income and taxed on the 2026 progressive scale: 11 % from €11,600 per share of the French family quotient, 30 % above €29,579. On €50,000 of profit, the engine’s taxable income is €35,295. The mini-calculator at the top reruns this with your own turnover and costs.
When a sole trader on real profit makes sense
It suits people with significant costs who do not want a company: a craftsperson buying equipment, a consultant renting an office, a shopkeeper with heavy purchases. There is no turnover ceiling. Against the micro scheme, the sums are on micro or real profit. Against a company, an EURL (one-member limited company) paying corporate tax keeps the same social security status: on €60,000 of turnover and €15,000 of costs the engine gives €28,247 as a sole trader and €29,082 through an EURL, a gap that has to cover the running costs of a company. The full scale is on TNS contributions.
Two limits. Regulated professions attached to the Cipav or another professional fund have their own pension scale, which this calculator does not cover. The mini-calculator leaves out Acre relief, whose effect is worked out in the FAQ. These amounts are estimates, not personal advice: the Urssaf and the tax office decide what you owe.