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Freelance income simulator

Tell us what you bill each month. See what you keep in your pocket under each French structure.

Estimate based on 2026 French rates. Not tax or legal advice.

How much do you bill per month?

€ excl. VAT / month

What you invoice, excluding VAT.

How do you want to enter it?
Which structure?
Fine-tuneExpenses, household, salary and dividends, flat-rate income tax
€ / month

Equipment, software, travel, accountant.

Tax shares

1 share: single. 2 shares: married or in a civil partnership. One income in the household.

%

EURL and SASU: the rest is paid as dividends.

% of revenue

Umbrella company only. Expect 5 to 10%.

Available with the micro-entreprise.

Result

Take-home per month

€4,665

as EURL (corporate tax)

Social charges
€2,781
Taxes
€1,255
Expenses
€300

per month

  • In an EURL, part of the dividends bears social charges.
See how it’s calculated
Calculation breakdown, EURL (corporate tax), in euros
ItemPer yearPer month
Revenue€108,000€9,000
Business expenses€3,600€300
Social charges€23,354€1,946
Gross salary€73,080€6,090
Net salary€49,726€4,144
Corporate tax€4,698€392
Gross dividends€26,622€2,219
Social charges on dividends€9,993€833
Tax on dividends€3,426€286
Income tax€6,954€580
Annual net€55,974€4,665

And with the other structures?

Same revenue, same settings. Differences are measured against your choice.

  1. Micro-entreprise
    €5,171 / month
    Above the micro-entreprise ceiling
  2. Sole trader, actual expensesBest net
    €4,727 / month
    €62 more per month than EURL (corporate tax)
  3. EURL (corporate tax)Your choice
    €4,665 / month
    Comparison baseline
  4. SASU (corporate tax)
    €4,616 / month
    €49 less per month than EURL (corporate tax)
  5. Umbrella company
    €3,745 / month
    €920 less per month than EURL (corporate tax)

Your inputs

Structure
EURL (corporate tax)
Revenue per month
€9,000 per month
Business expenses
€300 per month
Tax shares
1 tax share
Share paid as salary
70 %

Take-home · EURL (corporate tax)€4,665/ monthSee details

Assumptions and sources

Based on 2026 French rates, excluding special cases. Amounts are rounded to the euro: enough to compare, not a payslip.

What the simulator assumes

  • You sell intellectual services (BNC, unregulated liberal profession).
  • Billed days per month are an average over twelve months.
  • Your activity is the only income in the tax household, with no other tax reduction or credit.
  • From 2 tax shares, the income tax rebate is the one for a couple.
  • The family quotient cap is not applied.
  • As a sole trader on actual expenses, contributions are calculated on profit (revenue minus expenses) reduced by 26%, as for an EURL manager.URSSAF, réforme de l’assiette des cotisations des indépendants (lu via archive) (in French)
  • The EURL has €1,000 of share capital: dividends above 10% of it bear self-employed contributions.
  • In EURL and SASU, the profit after corporate tax is fully paid out as dividends under the 31.4% flat tax.
  • Minimum self-employed contributions (very low income) are not applied.
  • No general reduction of employer contributions for a SASU: the BOSS excludes directors without an employment contract, and the reduced health and family rates were abolished on 1 January 2026.BOSS, allègements généraux : réduction générale dégressive unique, version au 1er janvier 2026 (in French)
  • No health insurance top-up or benefits in kind.
  • No executive death and disability cover (1.50% employer share up to the PASS) and no APEC contribution (0.06% up to 4 PASS) for the SASU: they depend on the president being affiliated as an executive and weigh under 1% of gross pay. The Agirc-Arrco CET is included.
  • No ACRE or other start-up exemption.
  • VAT is neutral: revenue is excluding VAT and collected VAT is passed on.

Values not yet published for 2026

  • estimateBounds of the 26% allowance on the self-employed contribution base: 1.76% and 130% of the social security ceiling.URSSAF, réforme de l’assiette des cotisations des indépendants (lu via archive) (in French)
  • estimateWork accident contribution of 1% (office rate), due for the SASU president as a deemed employee.URSSAF, taux de cotisations du secteur privé 2026 (lu via archive) (in French)
  • estimateUmbrella company: employer cost of 1.43 times gross pay and net pay of 78% of gross, before income tax.URSSAF, taux de cotisations du secteur privé 2026 (lu via archive) (in French)
  • carried over2025 Agirc-Arrco supplementary pension rates carried over: 7.87% up to the social security ceiling, 21.59% above it, plus CEG and CET.Éditions Tissot, paramètres Agirc-Arrco 2026 (in French)

Sources