Accounting Fees Tax Deduction France 2026: OGA Tax Credit (CGI Art. 199 quater B)

Up to date as of 15 May 2026.

Fees paid to your chartered accountant and the annual membership fee of your approved management body (organisme de gestion agree, OGA) entitle you to a tax credit applied directly against your income tax — on top of the standard deduction from taxable profit. This dual tax benefit, provided by Article 199 quater B of the French Tax Code (Code general des impots, CGI), is nevertheless widely under-claimed, miscalculated or simply omitted from tax returns. Hayot Expertise sets out the conditions, the calculation method and the traps to avoid.

In one sentence: self-employed individuals (BIC or BNC taxpayers) on an actual-cost regime who are members of an OGA or use a fiscal visa service can reduce their income tax by up to EUR 915 per year on accounting costs — while also deducting the same costs from their taxable profit.

Article 199 quater B of the French Tax Code establishes an income tax credit for members of an approved management body — centres de gestion agrees (CGA) for BIC taxpayers, associations de gestion agrees (AGA) for BNC taxpayers — or for taxpayers who use the services of a chartered accountant authorised to issue a fiscal visa.

The credit equals two-thirds of the eligible expenditure, capped at EUR 915 per year (amount applicable in 2025 — verify for 2026 in case of upward revision).

Article 199 quater B-2 expressly states that the credit applies notwithstanding the deduction of the same costs from taxable profit: the taxpayer therefore benefits from both a reduction in taxable income and a direct reduction in income tax. This dual mechanism is the specific feature of the scheme.

Source: Article 199 quater B of the CGI, available on Legifrance. BOFiP reference: BOI-IR-RICI-20.

Five conditions must all be met simultaneously.

1. Actual-Cost Tax Regime Required#

The credit is reserved for taxpayers on an actual-cost regime (normal or simplified) for BIC purposes, or on the regime de la declaration controlee for BNC purposes. Micro-entrepreneurs subject to the micro-BIC or micro-BNC regime are excluded: their taxable base is determined by a flat-rate allowance, which is incompatible with the scheme.

2. Turnover Below the Micro-Enterprise Thresholds#

Turnover excluding VAT must be below the micro-enterprise thresholds for the year in question:

• Sale of goods and accommodation (BIC): EUR 88,700 excl. VAT (2025 threshold — verify for 2026)
• Service activities (BIC or BNC) and liberal professions: EUR 36,800 excl. VAT (2025 threshold — verify for 2026)

A trader whose turnover exceeds EUR 88,700 may remain on the actual-cost regime but loses entitlement to the art. 199 quater B tax credit. This situation is common in client files for businesses in a growth phase.

3. OGA Membership or Fiscal Visa#

The taxpayer must be a member of an accredited CGA or AGA, or have entered into a contract with a chartered accountant authorised to issue a fiscal visa. The membership or visa arrangement must be maintained throughout the accounting period concerned.

4. Costs Actually Incurred and Paid#

Only costs actually paid during the tax year are taken into account: accountancy fees, the annual OGA membership fee, and document-keeping costs. Theoretical or accrued costs are not eligible.

5. OGA Membership Deadline#

For BIC taxpayers, membership must be taken out before 31 May of the tax year (CGI art. 1649 quater F). Membership on 1 June, however minor it may seem, results in the loss of the credit for the entire year and defers the benefit to the following year.

The expenditure taken into account is limited to costs directly related to bookkeeping and OGA membership:

• Chartered accountant fees for bookkeeping, data entry, accounts review, preparation of the tax return package (liasse fiscale) and VAT filings
• Annual OGA membership fee (CGA or AGA)
• Fiscal visa fees where the taxpayer uses this route
• Training fees or standalone legal advisory costs are not eligible
• Separate legal advisory fees, unconnected to the accounting mission, are not included in the calculation base

The formula is straightforward but the cap creates an asymmetry depending on the level of expenditure:

Tax credit = Min (Eligible costs x 2/3 ; EUR 915)

Practical Case 1: BNC Liberal Professional — EUR 65,000 Turnover#

• Chartered accountant fees: EUR 1,200 excl. VAT
• AGA membership: EUR 0 (often included in the firm's engagement)
• Total eligible costs: EUR 1,200
• Tax credit: 1,200 x 2/3 = EUR 800 (below the EUR 915 cap)
• The EUR 800 credit is applied directly against the income tax due
• The EUR 1,200 is simultaneously deductible from BNC taxable profit

This case is representative of liberal professionals established in Paris: accountancy fees are often close to or below the level at which the cap applies.

Practical Case 2: BIC Trader — EUR 80,000 Turnover#

• Chartered accountant fees: EUR 1,500 excl. VAT
• CGA membership: EUR 300
• Total eligible costs: EUR 1,800
• Calculated credit: 1,800 x 2/3 = EUR 1,200 → capped at EUR 915
• The EUR 915 credit is applied against income tax due
• The EUR 1,800 remains fully deductible from BIC taxable profit

With EUR 1,800 of eligible costs, the cap applies and EUR 285 of potential credit is lost. The taxpayer nevertheless gains EUR 915 of direct tax reduction plus a EUR 1,800 reduction in taxable profit — a combined fiscal benefit that should not be underestimated.

Confusing these two mechanisms is one of the most common errors identified when reviewing 2042 C PRO tax returns.

The tax credit is therefore mechanically more favourable per euro than a simple deduction, which explains the particular value of the art. 199 quater B scheme. And since both mechanisms apply simultaneously, the effective fiscal gain exceeds what the deduction alone would produce.

Accounting Entry#

Chartered accountant fees are recorded in account 6226 — Honoraires (plan comptable general):

• Debit 6226 / Credit 401 (suppliers) or 512 (bank) for the excl.-VAT amount
• VAT on accountancy fees is recoverable where the professional is subject to VAT

The OGA membership fee, where separate, is recorded under external charges (account 628 or 6288 depending on the chart of accounts).

Tax Return#

The art. 199 quater B tax credit is reported on the supplementary return 2042 C PRO:

• Line 7FF: amount of the tax credit for accounting fees and OGA membership

Line 7FF is frequently left blank by taxpayers filing independently. The chartered accountant ensures it is systematically completed when preparing the income tax return.

Prior to the Finance Act for 2021, BIC or BNC taxpayers on the actual-cost regime not members of an OGA had their taxable profit uplifted by 25% for income tax purposes (CGI art. 158-7). This uplift was abolished for accounting periods beginning on or after 1 January 2023 (phased removal initiated by the Finance Act for 2021).

From 1 January 2023 onwards, OGA membership therefore no longer provides an exemption from a profit uplift — it exclusively opens entitlement to the art. 199 quater B tax credit and to the services of the body.

Watch point: some taxpayers still believe that the absence of OGA membership triggers a profit uplift. This penalty no longer exists for 2023 and subsequent accounting periods. The rationale for OGA membership is now solely the tax credit and the services provided by the body.

An approved management body is not merely an intermediary for obtaining a tax credit. Its role in 2026 includes:

• Periodic coherence and plausibility review (examen de coherence et de vraisemblance, ECV) of accounting and tax returns: verification that figures declared are internally consistent and plausible against sector benchmarks
• Support during tax audits: the OGA can be a useful interlocutor in justifying the regularity of bookkeeping
• Regulatory information: CGAs and AGAs communicate on relevant tax and social security developments for their members
• Sector statistics: some OGAs provide benchmarking against sector averages

For liberal professions (doctors, lawyers, architects, consultants), the AGA performs a similar role, with training and publications tailored to BNC-specific considerations.

The fiscal visa (viseur fiscal) is a certificate issued by an authorised chartered accountant confirming the concordance between professional tax returns and accounting records. It produces the same tax effects as OGA membership:

• Entitlement to the art. 199 quater B tax credit
• Expert tax interlocutor available throughout the accounting period

The fiscal visa is particularly suited to:

• Liberal professionals reluctant to join a collective OGA
• Business owners wishing to centralise all professional relationships within a single firm
• Structures with more complex advisory needs than those covered by a standard OGA

At Hayot Expertise, we are authorised to issue the fiscal visa: this allows our clients to benefit from the tax credit without joining a third-party body, while receiving integrated bookkeeping and tax support.

The dual benefit is systematically under-declared. In the files of new clients we take on, line 7FF of the 2042 C PRO is blank in a significant proportion of cases — including where the taxpayer is an OGA member. The income tax paid is then higher than it should be, with no recourse once the claims deadline has passed.

The underestimated risk: the cost of missing the deadline. A professional who sets up in business during the year, or who changes structure, sometimes defers OGA membership past 31 May. This oversight of a few weeks costs the credit for the entire year. In a business creation file, the question of OGA membership must be addressed at incorporation, not at year-end.

The trade-off: OGA or fiscal visa? For a liberal professional whose accountancy fees reach or exceed EUR 1,370 excl. VAT (the threshold at which two-thirds of fees reach the EUR 915 cap), the distinction between OGA and fiscal visa is primarily organisational and a matter of fee structure, not fiscal. The choice depends on the level of support sought and the scope of the mission entrusted to the firm.

• Verify that the tax regime is the actual-cost regime (BIC or BNC)
• Check that excl.-VAT turnover is below the applicable micro threshold (EUR 88,700 / EUR 36,800 in 2025)
• Join a CGA/AGA before 31 May of the tax year (BIC) or arrange a fiscal visa
• Collect payment evidence for eligible costs (fees, OGA membership)
• Complete line 7FF of the 2042 C PRO supplementary return
• Verify that the credit does not exceed the income tax due (non-refundable)
• Retain OGA certificates or fiscal visa receipts with the year's tax records

At Hayot Expertise, we systematically integrate the art. 199 quater B tax credit into our bookkeeping and tax support mission. We prepare the 2042 C PRO, complete line 7FF, and issue the fiscal visa for clients who prefer this route to OGA membership.

If you are self-employed on BIC or BNC actual-cost terms and are uncertain whether you are benefiting from this credit, contact us for a review of your situation.

Written by Samuel Hayot, chartered accountant (expert-comptable), Hayot Expertise, Paris. Up to date as of 15 May 2026. Thresholds and caps quoted are those applicable in 2025; any upward revision for 2026 should be verified with the tax authority or your accountant. This article is for information purposes only and does not replace a personalised review of your situation, your documents, and the legislation applicable at the time of your return.