Flat-rate tax payment simulator
Compare flat-rate tax vs progressive income tax for your micro-enterprise. The VFL allows you to pay income tax directly on your revenue.
Reference tax income (N-2)
Total contributions + tax
With flat-rate payment
Without flat-rate payment (progressive scale)
When to choose the flat-rate tax payment?
The flat-rate tax payment (VFL) lets you pay income tax directly with your URSSAF contributions at a fixed rate: 1% for sales, 1.7% for BIC services, 2.2% for BNC. It's generally advantageous if your marginal tax rate exceeds these rates.
Concretely: a single BNC freelancer with €50,000 revenue saves about €1,400/year with VFL vs progressive scale. But a BNC auto-entrepreneur with €15,000 revenue (non-taxable on the scale) would pay €330 extra tax with VFL.