CEZAMFrench sole trader contributions
2026 scale · checked 01/09/2026 · urssaf.frBy activity, flat-tax option included.
These rules apply to French payroll and tax only.
Show breakdown
| Social contributions (12.3%) | €369.00 |
| Vocational training levy (0.10%) | €3.00 |
| CCI chamber tax (0.015%) | €0.45 |
Estimate excluding ACRE (new businesses), overseas reduced rates and standard income tax. The chamber tax exemption is assessed on annualised revenue; the additional CCI tax for dual-registered craftsmen (0.007% of revenue) is not counted. Only Urssaf determines the amount due.
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How the estimate is calculated
Each charge is a percentage of revenue received, with no deduction: 12.3% for sales, 21.2% for BIC services, 25.6% for BNC under the general scheme, 23.2% for Cipav professionals and 6% for classified tourist rentals.
The vocational training levy is added (0.1% traders, 0.3% craftsmen, 0.2% professionals), along with the CCI or CMA chamber tax, exempt up to €5,000 of annual revenue. With the flat-rate tax option, income tax is paid at the same time: 1%, 1.7% or 2.2% depending on the category.
What the tool does not model
ACRE (reduced rates for new businesses), lower overseas rates and unclassified tourist rentals are out of scope, as is standard income tax.
The flat-rate option has conditions: 2024 reference tax income below €29,315 per household share, applied for with Urssaf before 30 September. The result is an estimate; only Urssaf determines the amount due.