{ "table": "self-employment-tax-calculator-rules", "schema": 1, "version": "2026-11-11.1", "title": "Self-employment tax: French micro-entrepreneur contributions and United Kingdom sole trader Income Tax and National Insurance", "doc": "Rule table read by the self-employment-tax-calculator handler (ctx.data['self-employment-tax-calculator-rules']). Rates are percentage points (25.6 means 25.6 %); amounts are in the country's currency. FR: the micro-social scheme of a micro-entrepreneur, a share of turnover excluding VAT per activity: the global social contribution rate (Code de la sécurité sociale, art. D613-4), the CFP (contribution à la formation professionnelle), the optional flat-rate income tax payment (versement libératoire, CGI art. 151-0), the flat-rate allowance used for income tax without that option (abattement, CGI art. 50-0 and 102 ter) with its 305 EUR minimum, the micro-enterprise turnover ceiling (used only to warn), and the Acre rule for activities started from 1 July 2026 (75 % of the normal rate, rounded up to the next tenth of a point, art. D131-6-3). Not in this table and not computed: the chamber levy (taxe pour frais de chambre consulaire), furnished lettings (including furnished tourist lettings) and bed and breakfasts (chambres d'hôtes), whose rates, allowances and ceilings differ, the rates of the overseas departments, the Acre rule for activities started before 1 July 2026 and the yearly turnover limit of the Acre. GB: tax year 2026 to 2027 (6 April 2026 to 5 April 2027): the Personal Allowance and its taper above 100,000 GBP of income, the Income Tax bands on income after allowances for England and Northern Ireland, Wales and Scotland, Class 4 National Insurance on profits, the Small Profits Threshold and the voluntary Class 2 weekly rate, and the 1,000 GBP trading allowance. Table-level valid_from/valid_until bound the period during which this version may be relied on (French rates usually change on 1 January, United Kingdom rates on 6 April); after valid_until it must be reviewed again. Entry-level valid_from/valid_until bound each value; null valid_until means in force until changed; null valid_from means the start date was not verified for this table. source_url is the primary source, source_date that source's own date (\"Vérifié le\" on service-public; on GOV.UK the \"Updated\" or \"Last updated\" date the page shows, or, for a page that shows none, its updated_at in the GOV.UK content API; the version date on Légifrance), retrieved the day the value was read there.", "reviewed_on": "2026-11-11", "reviewed_by": "apps agent (automated research against official sources, 2026-11-11); owner review pending", "valid_from": "2026-11-11", "valid_until": "2026-12-31", "locale_country": { "fr-FR": "FR", "en-GB": "GB" }, "countries": { "FR": { "name": { "fr-FR": "France", "en-GB": "France" }, "currency": "EUR", "scope": { "fr-FR": "Micro-entrepreneurs (régime micro-social) de France métropolitaine. La taxe pour frais de chambre consulaire, la location meublée (dont les meublés de tourisme) et les chambres d’hôtes ne sont pas comprises.", "en-GB": "Micro-entrepreneurs (micro-social scheme) in mainland France. The chamber levy, furnished lettings (including furnished tourist lettings) and bed and breakfasts (chambres d’hôtes) are not included." }, "activities": [ { "id": "vente-commerce", "nature": "commerciale", "name": { "fr-FR": "Vente de marchandises, restauration ou hébergement hors meublés et chambres d’hôtes", "en-GB": "Sale of goods, food or accommodation other than furnished lettings and B&Bs" }, "social": { "rate": 12.3, "legal_basis": "Code de la sécurité sociale, art. D613-4, I, a (version issue du décret n° 2025-943 du 8 septembre 2025)", "valid_from": "2026-01-01", "valid_until": null, "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046714712", "source_date": "2026-01-01", "retrieved": "2026-11-11", "see_also": ["https://entreprendre.service-public.gouv.fr/vosdroits/F36232"] }, "cfp": { "rate": 0.1, "legal_basis": "Code du travail, art. L6331-48 (activité commerciale)", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23459", "source_date": "2026-01-01", "retrieved": "2026-11-11" }, "liberatory": { "rate": 1, "legal_basis": "Code général des impôts, art. 151-0", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267", "source_date": "2026-05-13", "retrieved": "2026-11-11" }, "allowance": { "rate": 71, "legal_basis": "Code général des impôts, art. 50-0", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267", "source_date": "2026-05-13", "retrieved": "2026-11-11" }, "ceiling": { "amount": 203100, "legal_basis": "Code général des impôts, art. 50-0", "valid_from": "2026-01-01", "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F32353", "source_date": "2026-02-21", "retrieved": "2026-11-11" } }, { "id": "vente-artisanat", "nature": "artisanale", "name": { "fr-FR": "Vente de produits par un artisan (boulangerie, fabrication…)", "en-GB": "Sale of goods by a craftsperson (bakery, making goods…)" }, "social": { "rate": 12.3, "legal_basis": "Code de la sécurité sociale, art. D613-4, I, a (version issue du décret n° 2025-943 du 8 septembre 2025)", "valid_from": "2026-01-01", "valid_until": null, "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046714712", "source_date": "2026-01-01", "retrieved": "2026-11-11", "see_also": ["https://entreprendre.service-public.gouv.fr/vosdroits/F36232"] }, "cfp": { "rate": 0.3, "legal_basis": "Code du travail, art. L6331-48 (activité artisanale)", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23459", "source_date": "2026-01-01", "retrieved": "2026-11-11" }, "liberatory": { "rate": 1, "legal_basis": "Code général des impôts, art. 151-0", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267", "source_date": "2026-05-13", "retrieved": "2026-11-11" }, "allowance": { "rate": 71, "legal_basis": "Code général des impôts, art. 50-0", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267", "source_date": "2026-05-13", "retrieved": "2026-11-11" }, "ceiling": { "amount": 203100, "legal_basis": "Code général des impôts, art. 50-0", "valid_from": "2026-01-01", "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F32353", "source_date": "2026-02-21", "retrieved": "2026-11-11" } }, { "id": "services-commerce", "nature": "commerciale", "name": { "fr-FR": "Prestations de services commerciales (BIC)", "en-GB": "Commercial services (BIC)" }, "social": { "rate": 21.2, "legal_basis": "Code de la sécurité sociale, art. D613-4, I, d (version issue du décret n° 2025-943 du 8 septembre 2025)", "valid_from": "2026-01-01", "valid_until": null, "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046714712", "source_date": "2026-01-01", "retrieved": "2026-11-11", "see_also": ["https://entreprendre.service-public.gouv.fr/vosdroits/F36232"] }, "cfp": { "rate": 0.1, "legal_basis": "Code du travail, art. L6331-48 (activité commerciale)", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23459", "source_date": "2026-01-01", "retrieved": "2026-11-11" }, "liberatory": { "rate": 1.7, "legal_basis": "Code général des impôts, art. 151-0", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267", "source_date": "2026-05-13", "retrieved": "2026-11-11" }, "allowance": { "rate": 50, "legal_basis": "Code général des impôts, art. 50-0", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267", "source_date": "2026-05-13", "retrieved": "2026-11-11" }, "ceiling": { "amount": 83600, "legal_basis": "Code général des impôts, art. 50-0", "valid_from": "2026-01-01", "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F32353", "source_date": "2026-02-21", "retrieved": "2026-11-11" } }, { "id": "services-artisanat", "nature": "artisanale", "name": { "fr-FR": "Prestations de services artisanales (BIC)", "en-GB": "Craft trade services (BIC)" }, "social": { "rate": 21.2, "legal_basis": "Code de la sécurité sociale, art. D613-4, I, d (version issue du décret n° 2025-943 du 8 septembre 2025)", "valid_from": "2026-01-01", "valid_until": null, "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046714712", "source_date": "2026-01-01", "retrieved": "2026-11-11", "see_also": ["https://entreprendre.service-public.gouv.fr/vosdroits/F36232"] }, "cfp": { "rate": 0.3, "legal_basis": "Code du travail, art. L6331-48 (activité artisanale)", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23459", "source_date": "2026-01-01", "retrieved": "2026-11-11" }, "liberatory": { "rate": 1.7, "legal_basis": "Code général des impôts, art. 151-0", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267", "source_date": "2026-05-13", "retrieved": "2026-11-11" }, "allowance": { "rate": 50, "legal_basis": "Code général des impôts, art. 50-0", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267", "source_date": "2026-05-13", "retrieved": "2026-11-11" }, "ceiling": { "amount": 83600, "legal_basis": "Code général des impôts, art. 50-0", "valid_from": "2026-01-01", "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F32353", "source_date": "2026-02-21", "retrieved": "2026-11-11" } }, { "id": "liberal", "nature": "libérale", "name": { "fr-FR": "Profession libérale non réglementée (BNC)", "en-GB": "Unregulated liberal profession (BNC)" }, "social": { "rate": 25.6, "legal_basis": "Code de la sécurité sociale, art. D613-4, I, e (version issue du décret n° 2025-943 du 8 septembre 2025)", "valid_from": "2026-01-01", "valid_until": null, "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046714712", "source_date": "2026-01-01", "retrieved": "2026-11-11", "see_also": ["https://entreprendre.service-public.gouv.fr/vosdroits/F36232"] }, "cfp": { "rate": 0.2, "legal_basis": "Code du travail, art. L6331-48 (activité libérale)", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23459", "source_date": "2026-01-01", "retrieved": "2026-11-11" }, "liberatory": { "rate": 2.2, "legal_basis": "Code général des impôts, art. 151-0", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267", "source_date": "2026-05-13", "retrieved": "2026-11-11" }, "allowance": { "rate": 34, "legal_basis": "Code général des impôts, art. 102 ter", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267", "source_date": "2026-05-13", "retrieved": "2026-11-11" }, "ceiling": { "amount": 83600, "legal_basis": "Code général des impôts, art. 102 ter", "valid_from": "2026-01-01", "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F32353", "source_date": "2026-02-21", "retrieved": "2026-11-11" } }, { "id": "cipav", "nature": "libérale", "name": { "fr-FR": "Profession libérale relevant de la Cipav (BNC)", "en-GB": "Liberal profession under the Cipav (BNC)" }, "social": { "rate": 23.2, "legal_basis": "Code de la sécurité sociale, art. D613-4, I, b (section professionnelle du 11° de l’art. R641-1)", "valid_from": "2026-01-01", "valid_until": null, "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046714712", "source_date": "2026-01-01", "retrieved": "2026-11-11", "see_also": ["https://entreprendre.service-public.gouv.fr/vosdroits/F36232"] }, "cfp": { "rate": 0.2, "legal_basis": "Code du travail, art. L6331-48 (activité libérale)", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23459", "source_date": "2026-01-01", "retrieved": "2026-11-11" }, "liberatory": { "rate": 2.2, "legal_basis": "Code général des impôts, art. 151-0", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267", "source_date": "2026-05-13", "retrieved": "2026-11-11" }, "allowance": { "rate": 34, "legal_basis": "Code général des impôts, art. 102 ter", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267", "source_date": "2026-05-13", "retrieved": "2026-11-11" }, "ceiling": { "amount": 83600, "legal_basis": "Code général des impôts, art. 102 ter", "valid_from": "2026-01-01", "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F32353", "source_date": "2026-02-21", "retrieved": "2026-11-11" } } ], "acre": { "fraction": 75, "rounding": "up to the next tenth of a percentage point", "applies_to": "creations and takeovers from 1 July 2026, until the end of the third calendar quarter after the start of the activity", "legal_basis": "Code de la sécurité sociale, art. D131-6-3 (décret n° 2026-69 du 6 février 2026, art. 2 et 3)", "valid_from": "2026-07-01", "valid_until": null, "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041968018", "source_date": "2026-07-01", "retrieved": "2026-11-11", "see_also": ["https://entreprendre.service-public.gouv.fr/vosdroits/F11677"] }, "allowance_minimum": { "amount": 305, "legal_basis": "Code général des impôts, art. 50-0 et 102 ter", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267", "source_date": "2026-05-13", "retrieved": "2026-11-11" }, "liberatory_condition": { "income_year": 2024, "single": 29579, "couple": 59158, "legal_basis": "Code général des impôts, art. 151-0", "valid_from": "2026-01-01", "valid_until": "2026-12-31", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267", "source_date": "2026-05-13", "retrieved": "2026-11-11" } }, "GB": { "name": { "fr-FR": "Royaume-Uni", "en-GB": "United Kingdom" }, "currency": "GBP", "scope": { "fr-FR": "Travailleurs indépendants (sole traders) au Royaume-Uni, année fiscale 2026-2027.", "en-GB": "Sole traders in the United Kingdom, tax year 2026 to 2027." }, "tax_year": { "start": "2026-04-06", "end": "2027-04-05", "source_url": "https://www.gov.uk/income-tax-rates", "source_date": "2026-10-01", "retrieved": "2026-11-11" }, "personal_allowance": { "amount": 12570, "income_limit": 100000, "taper": 50, "legal_basis": "Income Tax Act 2007, sections 35 and 57", "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "source_date": "2026-04-06", "retrieved": "2026-11-11", "see_also": ["https://www.gov.uk/income-tax-rates"] }, "regions": [ { "id": "england-ni", "name": { "fr-FR": "Angleterre ou Irlande du Nord", "en-GB": "England or Northern Ireland" }, "bands": [ { "id": "basic", "name": { "fr-FR": "Taux de base", "en-GB": "Basic rate" }, "rate": 20, "up_to": 37700 }, { "id": "higher", "name": { "fr-FR": "Taux supérieur", "en-GB": "Higher rate" }, "rate": 40, "up_to": 125140 }, { "id": "additional", "name": { "fr-FR": "Taux additionnel", "en-GB": "Additional rate" }, "rate": 45, "up_to": null } ], "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "source_date": "2026-04-06", "retrieved": "2026-11-11", "see_also": ["https://www.gov.uk/income-tax-rates"] }, { "id": "wales", "name": { "fr-FR": "Pays de Galles", "en-GB": "Wales" }, "bands": [ { "id": "basic", "name": { "fr-FR": "Taux de base", "en-GB": "Basic rate" }, "rate": 20, "up_to": 37700 }, { "id": "higher", "name": { "fr-FR": "Taux supérieur", "en-GB": "Higher rate" }, "rate": 40, "up_to": 125140 }, { "id": "additional", "name": { "fr-FR": "Taux additionnel", "en-GB": "Additional rate" }, "rate": 45, "up_to": null } ], "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.gov.uk/welsh-income-tax", "source_date": "2026-09-30", "retrieved": "2026-11-11", "see_also": ["https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past"] }, { "id": "scotland", "name": { "fr-FR": "Écosse", "en-GB": "Scotland" }, "bands": [ { "id": "starter", "name": { "fr-FR": "Taux de départ", "en-GB": "Starter rate" }, "rate": 19, "up_to": 3967 }, { "id": "basic", "name": { "fr-FR": "Taux de base", "en-GB": "Basic rate" }, "rate": 20, "up_to": 16956 }, { "id": "intermediate", "name": { "fr-FR": "Taux intermédiaire", "en-GB": "Intermediate rate" }, "rate": 21, "up_to": 31092 }, { "id": "higher", "name": { "fr-FR": "Taux supérieur", "en-GB": "Higher rate" }, "rate": 42, "up_to": 62430 }, { "id": "advanced", "name": { "fr-FR": "Taux avancé", "en-GB": "Advanced rate" }, "rate": 45, "up_to": 125140 }, { "id": "top", "name": { "fr-FR": "Taux maximal", "en-GB": "Top rate" }, "rate": 48, "up_to": null } ], "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "source_date": "2026-04-06", "retrieved": "2026-11-11", "see_also": ["https://www.gov.uk/scottish-income-tax"] } ], "class4": { "lower_profits_limit": 12570, "upper_profits_limit": 50270, "main_rate": 6, "additional_rate": 2, "legal_basis": "Social Security Contributions and Benefits Act 1992, section 15", "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "source_date": "2026-04-06", "retrieved": "2026-11-11", "see_also": ["https://www.gov.uk/self-employed-national-insurance-rates"] }, "class2": { "small_profits_threshold": 7105, "weekly_rate": 3.65, "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.gov.uk/self-employed-national-insurance-rates", "source_date": "2026-10-27", "retrieved": "2026-11-11", "see_also": ["https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions"] }, "trading_allowance": { "amount": 1000, "legal_basis": "Income Tax (Trading and Other Income) Act 2005, Part 6A", "valid_from": "2017-04-06", "valid_until": null, "source_url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income", "source_date": "2019-05-08", "retrieved": "2026-11-11" } } }, "sources": [ { "label": "Légifrance: Code de la sécurité sociale, art. D613-4 (in force since 1 January 2026)", "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046714712", "date": "2026-01-01" }, { "label": "Légifrance: Code de la sécurité sociale, art. D131-6-3 (Acre, in force since 1 July 2026)", "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041968018", "date": "2026-07-01" }, { "label": "Entreprendre.Service-Public.fr F36232: cotisations sociales d’un micro-entrepreneur", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F36232", "date": "2026-01-01" }, { "label": "Entreprendre.Service-Public.fr F23267: régime micro-fiscal et versement libératoire", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267", "date": "2026-05-13" }, { "label": "Entreprendre.Service-Public.fr F23459: contribution à la formation professionnelle", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23459", "date": "2026-01-01" }, { "label": "Entreprendre.Service-Public.fr F32353: seuils de chiffre d’affaires de la micro-entreprise", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F32353", "date": "2026-02-21" }, { "label": "Entreprendre.Service-Public.fr F11677: Acre", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F11677", "date": "2026-07-01" }, { "label": "HMRC: Income Tax rates and allowances for current and previous tax years", "url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "date": "2026-04-06" }, { "label": "HMRC: Rates and allowances, National Insurance contributions", "url": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "date": "2026-04-06" }, { "label": "GOV.UK: Self-employed National Insurance rates", "url": "https://www.gov.uk/self-employed-national-insurance-rates", "date": "2026-10-27" }, { "label": "GOV.UK: Income Tax rates and Personal Allowances", "url": "https://www.gov.uk/income-tax-rates", "date": "2026-10-01" }, { "label": "GOV.UK: Scottish Income Tax", "url": "https://www.gov.uk/scottish-income-tax", "date": "2026-09-30" }, { "label": "GOV.UK: Income Tax in Wales", "url": "https://www.gov.uk/welsh-income-tax", "date": "2026-09-30" }, { "label": "HMRC: Tax-free allowances on property and trading income", "url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income", "date": "2019-05-08" } ] }