Impôt sur le Revenu (Income Tax) Progressive income tax brackets (2024). France applies a 10% standard deduction from gross to get taxable income, which is not modeled here—effective tax may be slightly overstated. Bracket values are pre-adjusted (max - allowance) to work with the engine's allowance system.
€688 13.8%
Cotisations Sociales (Social Contributions) Flat social contribution rate for micro-entrepreneur providing services (BNC category, 2025 rate). Covers health, retirement, family allowances, CSG/CRDS. Applied to gross turnover in reality; since micro-entrepreneurs have no deductible expenses, profit ≈ turnover.
€1,031 20.6%