Independent-worker tax
How much in expenses makes the real-expense regime pay off?
Enter your annual revenue and real business expenses to compare micro-entreprise and the real-expense regime, on social contributions.
Expenses as a share of revenue: 35%
36–43% threshold
Micro-entreprise
€5,120
25.6% of revenue, regardless of your real expenses.
Real-expense regime (estimate)
€5,200 – €5,850
40 to 45% of profit (revenue minus expenses), order of magnitude.
Micro-entreprise stays preferable
At this expense level, the micro-entreprise flat allowance stays more advantageous, for much simpler bookkeeping.
What you can deduct under the real-expense regime
- Small equipment and teaching supplies
- Computer equipment and software
- A share of rent, electricity and heating if you work from home
- Travel to students' homes (mileage scale or real costs)
- Meals away from home when the activity requires it
- Professional liability insurance, association fees, continuing education
- Banking fees, management software, accountant's fees
An order-of-magnitude, educational estimate on social contributions only: it does not replace URSSAF's official simulator or an accountant's advice before switching status.
Read the full article and sources · URSSAF's official simulator
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