Naturopath and wellness practitioner: status, BNC and VAT in 2026

Quick answer. An unregulated naturopath or wellness practitioner falls under non-commercial profits (BNC) and is not VAT-exempt: the paramedical exemption only covers regulated health professions. Their VAT is therefore at the standard 20% rate, but the base exemption frees them from charging it as long as they stay below EUR 37,500 of receipts. Under micro-BNC, the 2026 threshold is EUR 83,600.

Naturopath, sophrologist, reflexologist, wellness massage practitioner: these activities have multiplied, but their tax framework remains unclear for many. The most common mistake is to believe oneself VAT-exempt like a physiotherapist. This article clarifies the status, the BNC regime and the VAT applicable in 2026, to start on solid ground.

The naturopath and wellness practitioners carry out an unregulated activity: these jobs do not appear in the Public Health Code, unlike doctors, nurses or physiotherapists. This lack of regulation does not prevent practice, but it has two direct tax consequences.

First, the income from this liberal activity falls under non-commercial profits (BNC). You declare your receipts either under the micro-BNC regime or under the controlled-declaration regime (form 2035) if you opt for the actual regime or exceed the thresholds. Second, you are not subject to the regimes of regulated health professions, neither for social security (no reimbursement of care), nor for VAT.

Our reading. Many practitioners model their tax position on that of a paramedic, by analogy with their caring vocation. This is a costly confusion. The right reflex is to start from ordinary law: a liberal service, under BNC, subject to VAT, with a base exemption at the start. We set this framework from incorporation, when you choose the right status at the start.

The VAT exemption for medical and paramedical care (CGI art. 261, 4-1) is strictly reserved for members of health professions regulated by the Public Health Code, holding a recognised diploma. The official guidance is clear: persons carrying out activities not listed there fall under VAT on ordinary terms.

In practice, a naturopath, a sophrologist or a reflexologist does not benefit from this exemption. Their services are subject to VAT at the standard 20% rate. This is a fundamental difference from a physiotherapist or a nurse, whose care is exempt.

Fortunately, the VAT base exemption takes over at the start. As long as your receipts stay below the threshold of EUR 37,500 for a service activity, with an increased threshold of EUR 41,250, you do not charge VAT and you state the base exemption on your invoices. Beyond that, you become liable and charge 20% VAT, but you then recover the VAT on your purchases.

Under the micro-BNC regime, the 2026 receipts threshold is EUR 83,600, within the three-year scale applicable from 2026 to 2028. You benefit from a flat-rate allowance of 34% representing your charges: you are taxed on 66% of your receipts, without keeping detailed accounts. It is simple, suited to a start-up with few costs.

The controlled-declaration regime (actual BNC) becomes relevant as soon as your real charges exceed the 34% allowance: rent for premises, equipment, training, insurance. You then deduct your expenses at their actual amount on form 2035, which requires accounting that we keep as part of our work to keep and review your accounts.

Be careful not to confuse the two thresholds. The EUR 83,600 micro-BNC threshold (taxation regime) is independent of the EUR 37,500 VAT base-exemption threshold (liability to VAT). You can stay under micro-BNC while charging VAT, because you have crossed the exemption threshold without reaching the micro one. The same logic applies to a professional coach or a freelancer.

A naturopath we support opened her practice with a forecast of EUR 30,000 of receipts in the first year. Three reflexes guided the start: opting for micro-BNC, well below the EUR 83,600 threshold, benefiting from the base exemption since receipts stay under EUR 37,500, and therefore not charging VAT. Above all, we set a point of vigilance: in case of strong growth over two years, crossing the exemption threshold would make 20% VAT applicable, with possible recovery on purchases. Anticipating this shift avoids the unpleasant surprise of an adjustment. For practitioners in a company, the trade-off on regime and VAT is prepared through our work to decide on the tax regime and VAT.

A naturopath as a sole trader falls under the self-employed regime for social contributions. Under micro, the calculation is made by the micro-social scheme, as a percentage of receipts collected. Under the actual regime, contributions are based on the profit. The business property contribution (CFE) is due from the second year of activity, except for the exemption specific to the first year.

Finally, care is needed on communication. An unregulated wellness practitioner cannot present themselves as practising a health profession nor promise to cure an illness: therapeutic claims are regulated and monitored by the consumer-protection authority. On the accounting side, a tool such as Pennylane makes it easier to track receipts and steer thresholds, decisive for the move to VAT. This framing matches the support we offer to liberal professions.