What is the difference between flat-rate and progressive tax?

The flat-rate system deducts a fixed percentage from your revenue (1% to 2.2%) each month/quarter. The progressive scale applies tax on your revenue after a flat deduction, according to standard brackets. Flat-rate is advantageous if your marginal tax rate exceeds the flat-rate.

When should I fill in the 2042-C-PRO form?

The 2042-C-PRO form is filed each year between April and June, at the same time as your regular income tax return on impots.gouv.fr. You must report your gross annual revenue (before deductions) from the previous year.

Can I change my tax option during the year?

No, the flat-rate option must be chosen before September 30 for the following year. If you're starting your activity, you can opt in during registration or within 3 months of creation. The change takes effect on January 1.

IntermediateTaxRead 10 minUpdated March 2026

Anticipate your taxes as a micro-entrepreneur

Avoid the bad surprise of tax regularization. Withholding tax, installments, simulation: anticipate your taxes now.

The 4 key steps

1Understand the one-year delay of withholding tax
2Calculate your estimated tax
3Adjust your installments to avoid regularization
4Compare with the flat-rate tax option

Guide Micro-Entreprise

Editorial team · Business law & Taxation

Updated on 14 March 2026

Verified on official sourcesSources: URSSAF, DGFiP, LegifranceOur methodology

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Frequently asked questions

What is the difference between flat-rate and progressive tax?

When should I fill in the 2042-C-PRO form?

Can I change my tax option during the year?