€40,000 collected in a liberal profession leaves €28,212 to a single person with no other income. With a €35,000 salary alongside, the same turnover leaves €21,760. Your business is the same, but the salary has moved you into a higher tax band.
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It sets your contribution rate and your allowance, the two figures that weigh most on the result.
Information verified on October 1, 2026. Indicative calculator with no legal force. The figures it applies are taken from official sources and dated: only your tax notice and the tax authorities are binding.
The official pages where we read the rules and amounts applied here.
They are taken on what you collect, not on a profit: if you collect nothing, you pay nothing. That is the main advantage of the scheme. The rate depends on your activity:
It is added to the contribution rate, on the same turnover. ACRE does not exempt it, and it is due as soon as turnover was declared the previous year. A calculator that forgets it announces a net that is too high.
They only apply to traders and tradespeople: in a liberal profession, Cipav included, you pay none. For the others, the rate depends on your activity and your chamber, and no official source publishes them all. We would rather flag them than put forward a made-up figure. Remember they are only due from the second year, and not at all below €5,000 of turnover.
It is the least understood deduction, because it is computed on the whole household. The same turnover costs twice as much tax to someone whose partner earns well. We therefore count the marginal cost of your activity, meaning what your household pays extra because it exists. If we counted the household's whole tax bill, your micro-entreprise would look ruinous as soon as there is a salary alongside.
| Activity | Contributions | Training | Tax on the scale | You keep |
|---|---|---|---|---|
| Sale of goods | €4,920 | €40 | €0 | €35,040 |
| Commercial services (BIC) | €8,480 | €40 | €445 | €31,035 |
| Liberal profession (BNC) | €10,240 | €80 | €1,468 | €28,212 |
| Cipav liberal profession | €9,280 | €80 | €1,468 | €29,172 |
Single, no other income, full year, without ACRE. The gap between goods and liberal professions, over €7,000 on the same turnover, comes half from contributions and half from the allowance, which leaves 29% of turnover taxable for goods against 66% for liberal work.
Inès is a freelance consultant collecting €40,000. Single, with no other income, she keeps €28,212.
Same activity, same turnover, but she now lives with someone earning €45,000 and they file jointly.
Her €26,400 profit sits on top of that salary: her marginal band goes from 11% to 30%, and the tax attributable to her activity rises from €1,468 to €5,628, lost rebate included.
She keeps only €24,052 for exactly the same work.
€4,160 apart, when nothing changed in her business. That is why we ask about your household.
Compare the overall deduction rate with an employee's. Between employee and employer contributions, a loaded gross salary sits well above it.
Check whether the flat-rate tax payment changes anything in your case. The dedicated comparator settles it to the cent.
ACRE cuts your contributions for the first quarters, but neither the training levy nor the tax.
Remember this net funds no paid leave and no unemployment cover. It is not a net salary, it is a self-employed gross.
Set aside the displayed deduction rate on every payment received, not at the end of the quarter.
Tax on the scale is paid the following year in instalments. Plan for the lag in year one.
The business property levy lands in December and is not in this calculation. It is a flat charge and does not depend on your turnover.
Under the micro-entreprise, income tax is computed on the whole household, not on each activity separately, so a salary declared alongside changes the tax due on your activity. Your micro profit is added to other income and can tip into a higher band. The amount shown is the marginal cost of your activity: the difference between the household's tax with it and without it.
In 2026, the vocational training contribution is compulsory for every micro-entrepreneur, and ACRE does not exempt it. It is 0.1% of turnover for a trader, 0.2% for a liberal profession and 0.3% for a tradesperson. It opens entitlement to training funded by your training insurance fund.
In 2026, chamber levies are not calculated, because their rate depends on your activity and your chamber, and we have no official source publishing every case. We would rather flag them than invent them. They only concern traders and tradespeople, are due only from the second year, and not below €5,000 of turnover.
A micro-entrepreneur's net income is not comparable to a net salary, and the comparison misleads many people. This amount funds no paid leave, no unemployment cover and not the same health cover. To compare honestly, deduct what you set aside for holidays and private protection.
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