Becoming a freelancer in France, or working as a micro-entrepreneur, offers a gateway to flexibility and self-employment in one of the world’s most beautiful countries. Whether you’re an expat, planning a move to France, or seeking a new professional venture, the process involves a mix of visa requirements, legal registration, and understanding the French business framework. Here's a complete guide to freelancing in France.
Visa and residency requirements
Before starting your journey as a freelancer in France, ensure your visa permits self-employment. Non-EU citizens require a valid titre de séjour that supports non-salaried activities. Common options include:
- Entrepreneur/liberal profession (profession libérale) visa.
- Passport Talent visas for business founders or innovative projects.
To obtain these, you'll need to demonstrate the viability of your business plan and, for innovative endeavours, proof of its originality. You might be interested in our guide to the talent passport visa in France.
Legal structure: The micro-entrepreneur regime
The micro-entrepreneur regime is the most popular and straightforward choice for freelancers in France, offering a cost-effective and beginner-friendly approach to self-employment. Designed for simplicity, it allows individuals to focus on growing their business without being bogged down by complex administrative processes. Here’s why it’s so appealing:
Characteristics of the micro-entrepreneur regime
The micro-entrepreneur regime is designed for simplicity and affordability, with income thresholds of 77,700 € for services and 188,700 € for trade. VAT registration isn’t required for services below 36,800 € or for trade below 93,300 € annually. Social charges are set at 21.2% of sales for services and 12.3% for trade.
Taxes follow a pay-as-you-earn model, with an optional income tax at source for a small additional percentage. Freelancers gain immediate healthcare access, though receiving the carte vitale (health card) might take a few months. No sales mean no taxes or social charges.
Advantages of the micro-entrepreneur regime
- Simplified administration: Registering as a micro-entrepreneur is quick, inexpensive, and entirely online through official platforms.
- Low overheads: No requirement for an accountant or complex bookkeeping.
- Pay-as-you-earn: Contributions and taxes align directly with your earnings.
- Beginner-friendly: Ideal for new freelancers testing their business ideas without substantial upfront investments.
Limitations to consider
- Expense deduction: You cannot deduct business expenses, making this structure less suitable for cost-heavy professions.
- Income caps: Exceeding the thresholds requires transitioning to a more complex business structure, such as an EURL or SASU.
Steps to register as a freelancer
- Prepare required documents:
- Valid visa (for non-EU citizens).
- Proof of qualifications (if in a regulated field).
- Business address in France (adresse de domiciliation).
- Financial viability documentation.
- Register online:
The easiest method is via autoentrepreneur.urssaf.fr. Follow the step-by-step instructions, which include:
- Declaring your activity type.
- Submitting personal and business details.
- Opting for monthly or quarterly tax declarations.
- Receive Your Registration:
Within 8–15 days, you’ll get your SIRET and SIREN numbers, officially marking your business’s registration. Use these on all invoices. You’ll also receive access to Urssaf, where you’ll manage tax filings and social contributions.
Tax and social contributions for freelancers in France
Freelancers in France are responsible for managing two main types of taxes: income tax and the Business Property Tax (Cotisation Foncière des Entreprises or CFE), alongside mandatory social contributions.
Income tax
Freelancers benefit from tax deductions applied to turnover, varying by activity: 34% for private services, 50% for trading or commercial services, 71% for sales and related activities. After deductions, income tax is calculated based on standard French rates, considering marital status, number of dependents, and total income.
Business property tax (CFE)
Applies only to businesses earning over 5,000 € annually and rates depend on income and location.
Typical annual rates:
- 243 € – 579 € for revenues up to 10,000 €.
- 243 € – 1,158 € for revenues of 10,001 € – 32,600 €.
- 243 € – 2,433 € for revenues of 32,601 € – 100,000 €.
Social contributions
Freelancers fund their healthcare, retirement, and other benefits through social charges, calculated as a percentage of sales:
- 12.3% for sales and related activities.
- 21.2% for trade, commercial, and professional services.
- 21.2% for regulated private-practice professions.
Social contributions are only due if income is earned; no income means no contributions. Reduced rates (up to 75%) are available for eligible groups, such as job seekers or freelancers under 25, during the first three years.
Healthcare and benefits
Freelancers in France benefit from universal healthcare and social security. After registration, you’ll gain a social security number and access to health coverage, retirement savings, and paid sick or parental leave.
Banking for freelancers
If your annual turnover exceeds 10,000 €, French law requires you to maintain a separate bank account for business activities. This doesn’t have to be a professional account; a personal checking account is acceptable.
Are you ready to take the next step? Register to one of our upcoming webinars, check out our resources on the blog, or book a consultation call where our expert will answer all your questions and help you avoid any headaches or pitfalls.