Auto-entrepreneur taxes: regime, rate and declaration

You have just launched your activity as an entrepreneur. The regime that is applicable to you is simplified in terms of social security contributions. But what about the payment of taxes? What will your tax plan be? How to declare your income? The point on this question.

Capital video: Auto-entrepreneur taxes: regime, rate and declaration

Auto-entrepreneur, which tax regime?

There are several tax regimes for self-employed entrepreneurs.

Micro-entrepreneur: classic diet or liberating levy

The tax regime which applies automatically is that of micro-enterprise. However, it is possible to opt for the lump sum levy.

Let us see together the characteristics of the two main diets: that of micro-enterprise and discharge.

The real tax regime, a rarer option

More rarely, the auto-entrepreneur will be subject to the actual taxation regime normal taxation (BIC) or to the regime of the controlled declaration (BNC) as long as it exceeds the following thresholds (turnover excluding tax):

• For activities whose main trade is the sale of goods or the supply of accommodation (hotel, guest room, etc.): 188,700 euros for 2024.
• For activities for services and liberal professions: 77,700 euros for 2024.

Attention ! Since January 1, 2024, activities linked to the supply of unopenable furnished accommodation are no longer subject to the same scale. The threshold is lowered to 15,000 euros.

The classic micro-enterprise tax regime

For micro-BIC and micro-BNC diets

The classic micro-enterprise tax regime applies when the auto-entrepreneur exercises an activity:

• commercial, industrial or craft (micro-BIC);
• Liberal (micro-BNC).

When this diet applies, the auto-entrepreneur is therefore taxed either in the BIC category, or in that of the BNC.

Modalities of the classic tax regime

Within the framework of the withholding tax, income from the activity of the self-entrepreneur give rise to the payment of deposits levied directly from the bank account every month (or on option every quarters).

Taxation of the self-employed in the first year

The year of the creation of the company is not concerned. The tax will therefore have to be paid in maturity.

Apart from if the self-entrepreneur creates a deposit of himself in his particular space in order to anticipate the situation.

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Competition: the option for lump sum discharge

A payment of tax via URSSAF

The self-employed can decide to opt for a specific regime: the release of the tax.

If he does it, he will pay his taxes at the same time as his social contributions, be monthly or quarterly, depending on the choice he made.

The taxation of income is done by applying a percentage on the turnover achieved.

An option packaged in the income ceiling of the self-employed

Not all auto-entrepreneurs cannot benefit from this option. Indeed, to be eligible, you must have a reference tax income from the penultimate year lower than the following amounts (depending on the situations).

Thus, you can benefit from the liberating payment of income tax for 2024 in the event of non-deputy thresholds for the year 2022:

• Single person: 27,478 euros (family quotient: part).
• Couple that forms a tax household (PACS, married): 54,956 euros (family quotient: two shares).
• Couple that forms a tax household with a child: 68,695 euros (family quotient: two and a half parts).
• Couple that forms a tax household with two children: 82,434 euros (family quotient: three shares).

Procedures and deadlines to benefit from the release

The option for the release of a micro-entrepreneur is framed over time. It cannot intervene until September 30 for an application the following year. When the auto-entrepreneur has just created his business, he must opt ​​for the latter before the end of the third month following the start of his activity. The process is done with the URSSAF.

What taxes should pay an auto-entrepreneur?

Direct taxes due by self-employed

In addition to the social contributions due, the self-employed must pay a certain number of taxes. However, he will only pay these taxes if he has made a turnover:

• He will pay a tax package if he has opted for the liberating levy.
• It will pay taxed tax as non-commercial benefits (BNC) or industrial and commercial benefits (BIC), if it is subject to the micro-enterprise regime.
• He must also pay the CFE according to his turnover.

His income will then be reinstated in his overall tax return and subject to the progressive scale of the IRPP.

VAT case

A self-employed person is not automatically subject to VAT.

The exemption is however only possible if the individual entrepreneur does not exceed the franchise thresholds in VAT base (article 293 B of the CGI).

The ceilings for the years 2023, 2024 and 2025 are as follows:

• For property sales activities and housing supply: 91,900 euros.
• For liberal professions and services: 36,800 euros.
• For lawyers, authors and performers: 47,600 euros.
• For other authors’ activities: 19,600 euros.

Please note, these ceilings should be adapted to Prorata Temporis By taking into account the date of creation of the micro-enterprise (date of registration in the trade and companies register or in the trades directory).

How to calculate the income tax of an auto-entrepreneur?

The calculation of the tax rate depends both on the regime chosen and the amount of the turnover achieved.

Option for the release payment

The rates to which you will be submitted in the event of an option for the liberating payment depend on the nature of your activity. The calculation is then done on the CAHT (turnover excluding taxes).

Here are the different categories and relative rates:

• Activity for the sale of goods, objects, supplies and foodstuffs to consume or to take away or manufacturing in order to sell them products from raw materials: rate of 1 % of CAHT.
• Service service activity: rate of 1.7 % of CAHT.
• Activities giving rise to non -commercial profits: rate of 2.2 % of revenues excluding taxes.

Micro-enterprise regime

To calculate the tax, the tax administration retains the turnover achieved as a basis.

It then applies the following flat -rate offices there which correspond to the charges of the company (social, wages, rents) and which again differ depending on the nature of the activity:

• 71 % of turnover for purchasing-revenue activities of goods or housing supply.
• 50 % of turnover for other activities (services, etc.) relating to BIC.
• 34 % of turnover for BNCs.

After calculation, the taxable profit is subject to income tax (IRPP) with the other income from the tax household.

Note that the abatement cannot be less than 305 euros representative of professional costs. In the event of a double activity of the self -employed, a minimum deduction of 610 euros applies.

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How to declare your income taxes as a entrepreneur?

In both cases, whether you are subject to the micro-enterprise or direct debit regime, you will have to complete an additional declaration n ° 2042-C Pro within the framework of your tax return for the previous year.

After completing the general information to identify (civil status, address of the main establishment, SIRET number), several options are indeed possible.

For the micro-enterprise diet

In the annual declaration of additional income (form n ° 2042-C pro), you must include the amount:

• either of your non -commercial profits in the non -commercial income party;
• Either of your industrial and commercial profits in the corresponding part.

For the release

The turnover must be postponed in the box specifically provided for this purpose and entitled “Micro-entrepreneurs who opted for the release of income tax”.

• You will have to complete by making sure to choose between the boxes assigned to non -commercial profits and industrial and commercial profits.
• Please note, even if your turnover is equal to zero, you must make the declaration by registering “nothing” in place of turnover.

In addition to this operation, you must file monthly or quarterly (depending on the option chosen) a turnover declaration on the URSSAF website.

>> Our complete tax guide. How to declare your income? How to reduce your tax bill via investments? What to do in the event of administration control?