What is the versement libératoire (VFL)?
The versement libératoire de l'impôt sur le revenu (often abbreviated VFL) is a tax option exclusively available to micro-entrepreneurs in France. It allows you to pay your income tax at the same time as your URSSAF social contributions, each month or quarter, as a fixed percentage applied directly to your turnover.
The term "libératoire" (liberating) means that this payment frees you from income tax on your micro-enterprise earnings. When you file your annual tax return, your micro-enterprise turnover will not be subject to the progressive income tax scale — it has already been taxed through the VFL.
Good to know: the VFL does not replace social contributions. It is added on top. You therefore pay URSSAF contributions + VFL at each due date. To understand social contributions in detail, read our guide to micro-enterprise charges.
Why does the VFL exist?
The VFL was designed to simplify tax management for micro-entrepreneurs: a single deduction, a fixed rate, and no surprises when filing your tax return. It is essentially a "pay as you earn" system.
VFL rates by activity type
The VFL rate depends on the nature of your activity. It is applied to turnover received (not profit).
| Activity type | VFL rate | URSSAF contributions | Total deducted |
|---|---|---|---|
| Purchase-resale of goods (BIC) | 1.0% | 12.3% | 13.3% |
| Commercial or artisan services (BIC) | 1.7% | 21.2% | 22.9% |
| Liberal professions (BNC) | 2.2% | 21.1% (CIPAV) or 23.2% (SSI) | 23.3% to 25.4% |
Example: you are a consultant (BNC) and declare €5,000 in turnover this quarter. You will pay €5,000 × 2.2% = €110 in VFL, on top of your social contributions.
Total rate: contributions + VFL
Combining social contributions and VFL, here is what you actually pay on each euro of turnover received:
| Activity | Without VFL (contributions only) | With VFL (contributions + income tax) |
|---|---|---|
| Purchase-resale (BIC) | 12.3% | 13.3% |
| Services (BIC) | 21.2% | 22.9% |
| Liberal BNC (SSI) | 23.2% | 25.4% |
Eligibility conditions for the VFL in 2026
To opt for the versement libératoire, you must meet one essential condition related to your income.
The reference tax income threshold
Your reference tax income (revenu fiscal de référence / RFR) for year N-2 per household tax share (part de quotient familial) must be less than or equal to €27,478.
- To opt in 2026, it is the RFR from 2024 (tax notice received in 2025) that is considered.
- The threshold applies per household tax share.
Threshold examples by family situation
| Family situation | Number of shares | Maximum RFR for eligibility |
|---|---|---|
| Single, no children | 1 | €27,478 |
| Married/civil partnership, no children | 2 | €54,956 |
| Married/civil partnership + 1 child | 2.5 | €68,695 |
| Married/civil partnership + 2 children | 3 | €82,434 |
| Single parent + 1 child | 2 | €54,956 |
Where to find your RFR? On your tax notice (avis d'imposition), on the first page, in the "Vos références" section.
Additional condition: being a micro-entrepreneur
The VFL is reserved for individuals under the micro-fiscal regime (micro-BIC or micro-BNC). You must therefore comply with the micro-enterprise turnover thresholds:
- €188,700 for purchase-resale activities
- €77,700 for services and liberal professions
How to opt for the versement libératoire
There are two scenarios:
When creating your micro-enterprise
You can opt for the VFL within 3 months of creating your micro-enterprise. The option is submitted to URSSAF (via the creation form or on autoentrepreneur.urssaf.fr).
During your activity
If you are already a micro-entrepreneur, you must submit your request before 30 September for the option to take effect on 1 January of the following year.
Step-by-step tutorial: check out our guide to opting for the versement libératoire with screenshots and detailed instructions.
When is the VFL beneficial? Detailed analysis
This is the central question. The VFL is beneficial when your marginal tax rate (TMI) is higher than the effective tax rate you would have paid without the VFL.
General principle
Without the VFL, your micro-enterprise income is added to your other income and taxed at the progressive income tax scale (after the flat-rate deduction). With the VFL, you pay a fixed rate (1%, 1.7% or 2.2%) on gross turnover.
To compare, you need to relate the VFL to the taxable profit (turnover after deduction). For example, for a liberal professional (BNC):
- Micro-BNC flat-rate deduction: 34%
- VFL rate: 2.2% of turnover
- Equivalent rate on profit: 2.2% ÷ 66% ≈ 3.3%
If your marginal tax rate is 11%, you pay 11% on profit without the VFL, versus the equivalent of 3.3% with the VFL. The VFL is therefore clearly beneficial.
Example 1: single person, salary + micro BNC
Situation: Julie, single (1 tax share), net taxable salary €30,000 + micro-BNC turnover €20,000.
Without VFL:
- Taxable income: €30,000 + (€20,000 × 66%) = €30,000 + €13,200 = €43,200
- Estimated income tax (2026 scale): approximately €5,754
- Of which micro income portion: approximately €3,960 (30% marginal rate × €13,200)
With VFL:
- VFL paid: €20,000 × 2.2% = €440
- Income tax on salary alone: approximately €2,286
- Total tax: €2,286 + €440 = €2,726
Savings with VFL: approximately €3,028. The VFL is very beneficial here because the marginal rate is 30%.
Example 2: married couple, one employee + micro BIC services
Situation: Marc and Sophie, married (2 tax shares), Marc employed with €40,000 net taxable salary, Sophie micro BIC services with €35,000 turnover.
Without VFL:
- Taxable income: €40,000 + (€35,000 × 50%) = €40,000 + €17,500 = €57,500
- Income per share: €28,750
- Estimated income tax: approximately €3,854
With VFL:
- VFL paid: €35,000 × 1.7% = €595
- Income tax on salary alone (2 shares): approximately €2,244
- Total: €2,244 + €595 = €2,839
Savings with VFL: approximately €1,015. Beneficial because the couple's marginal rate falls within the 30% bracket.
Example 3: single person, micro BNC only (VFL less advantageous)
Situation: Thomas, single (1 tax share), micro-BNC activity only with €25,000 turnover.
Without VFL:
- Taxable income: €25,000 × 66% = €16,500
- Estimated income tax (2026 scale): approximately €955
- Effective rate: €955 ÷ €16,500 ≈ 5.8%
With VFL:
- VFL paid: €25,000 × 2.2% = €550
- Equivalent rate on profit: €550 ÷ €16,500 ≈ 3.3%
Savings with VFL: approximately €405. The VFL remains slightly beneficial. However, if turnover drops below €15,000 (taxable profit ~€9,900), the savings disappear because Thomas would be in the 11% bracket with a very low or zero effective rate.
Simulate your situation: use our versement libératoire simulator or our micro-enterprise income calculator for a personalised result.
Summary table: when the VFL is beneficial
| Activity type | VFL rate | Deduction | Equivalent rate on profit | VFL beneficial if marginal rate ≥ |
|---|---|---|---|---|
| Purchase-resale (BIC) | 1.0% | 71% | 3.4% | 11% |
| Services (BIC) | 1.7% | 50% | 3.4% | 11% |
| Liberal (BNC) | 2.2% | 34% | 3.3% | 11% |
In summary: as soon as your marginal tax rate (TMI) reaches 11%, the VFL is almost always beneficial. Above that (30%, 41%, 45%), it becomes extremely advantageous.
The VFL is not beneficial if:
- You are not taxable (0% marginal rate)
- Your effective tax rate is lower than the equivalent VFL rate
The household quotient trap and tax credits
Beware: the VFL has side effects that are often overlooked.
Impact on the household quotient (quotient familial)
With the VFL, your micro income is not included in the progressive tax calculation. This means the household quotient does not apply to this income. For households with multiple tax shares (children, single parent), this can reduce the VFL's advantage.
Impact on tax reductions and credits
Some tax credits can only be applied against tax calculated on the progressive scale. If the VFL reduces your progressive-scale tax liability, you may not be able to fully use:
- Tax reductions for charitable donations
- Childcare expense tax credit
- Tax reductions for rental investments (Pinel scheme, etc.)
Advice: if you benefit from numerous tax reductions or credits, run a comparative simulation before opting for the VFL.
Impact on the withholding tax rate
Your micro income subject to the VFL is still declared on your tax return. It is taken into account for calculating your reference tax income and can influence the withholding tax rate applied to your other income.
How to withdraw from the versement libératoire
If you find that the VFL is no longer beneficial, you can withdraw from it.
Withdrawal procedure
- Send your withdrawal request to URSSAF (by letter or via your online account)
- The request must be made before 30 September
- The withdrawal takes effect on 1 January of the following year
Automatic withdrawal
The VFL ceases automatically if:
- Your RFR per share exceeds the threshold of €27,478 (checked each year by the tax authorities)
- You exceed the micro-enterprise turnover thresholds
In these cases, you automatically switch to progressive-scale taxation from the following year.
Tax return 2042-C-PRO: what you need to know
Even with the VFL, you must declare your turnover on your annual tax return (form 2042-C-PRO).
Boxes to fill in with VFL
| Activity type | Box on 2042-C-PRO |
|---|---|
| Purchase-resale (BIC) | 5TA |
| Services (BIC) | 5TB |
| Liberal (BNC) | 5TE |
Why declare if the tax is already paid?
Your micro turnover is declared for:
- Calculating the reference tax income (which determines eligibility for certain benefits and for the VFL itself)
- Calculating the withholding tax rate on your other income
- Verifying the consistency between your URSSAF and tax declarations
The income tax is not recalculated on these amounts. You do not pay twice.
Full guide: for everything about micro-enterprise tax returns, read our guide to micro-enterprise tax declarations.
FAQ: versement libératoire for micro-enterprises
Is the VFL mandatory for micro-enterprises?
No, the VFL is a voluntary option. By default, micro-enterprise income is taxed on the progressive income tax scale, after applying the flat-rate deduction. You must actively opt in.
Can I opt for the VFL during the year?
No, except when creating your business (within the first 3 months). During your activity, the request must be made before 30 September and takes effect on 1 January of the following year.
If I have no turnover, do I have to pay the VFL?
No. The VFL is calculated as a percentage of turnover received. If your turnover is €0, you pay nothing — neither social contributions nor VFL.
Is the VFL compatible with ACRE?
Yes. If you benefit from ACRE (partial exemption from social contributions during the first year), you can combine ACRE and the VFL. Social contribution rates are reduced during the ACRE period, but the VFL rate remains the same (1%, 1.7% or 2.2%).
How do I know if the VFL is worthwhile in my situation?
The most reliable method is to run a comparative simulation. Use our versement libératoire simulator which automatically compares both options based on your family situation, income and activity. You can also consult an accountant or the tax authorities directly.