Self-employed psychologist in 2026: BNC, VAT exemption and Mon soutien psy

Quick answer. A self-employed psychologist's care services — diagnosing and treating psychological disorders — are exempt from VAT (article 261-4-1° of the French General Tax Code), provided the practitioner holds the protected title of psychologist. Expert assessments, corporate work and training remain subject to 20% VAT. Income falls under BNC (bénéfices non commerciaux — non-commercial profits): micro-BNC up to €83,600 in annual receipts (flat 34% allowance), then the déclaration contrôlée regime. The Mon soutien psy scheme covers up to 12 sessions at €50 each, reimbursed 60% by the health insurance.

A psychologist in private practice faces three structuring questions: VAT (exempt for care, but not for everything), the choice of BNC tax regime, and how to interact with the public Mon soutien psy scheme. Sound bookkeeping from day one avoids the costliest mistakes.

A case that illustrates the risk: a psychologist who had been in practice for two years consulted us having invoiced her entire activity without VAT, including workplace psychosocial-risk prevention sessions. Those services are advisory in nature and subject to VAT. The correction spanned several quarters. Below we set out the dividing line between exempt care and taxable services.

Care services are exempt#

Article 261, 4-1° of the French General Tax Code (CGI) exempts from VAT the care provided to individuals by members of regulated medical and paramedical professions. Administrative guidance (BOFiP) extends this exemption to psychologists holding the protected title — governed by decree no. 2003-1073 and requiring a master's-level degree (bac+5) — and to practitioners legally using the title of psychotherapist. As with other healthcare professionals, the exemption requires a care purpose.

Exempt consultations are those whose aim is to diagnose and treat a psychological disorder: clinical interviews, psychotherapy, care-oriented psychological assessments and follow-up sessions. The psychologist invoices without VAT, neither collecting it from patients nor deducting input VAT on purchases — a position close to that of self-employed doctors.

What stays subject to 20% VAT#

The exemption does not cover services that lack a care purpose. The following are subject to the standard 20% rate:

• expert assessments (reports for a court, an insurer or an employer);
• corporate work: psychosocial-risk prevention, audit, HR consulting, coaching;
• non-accredited training;
• well-being or personal-development services with no therapeutic aim.

A psychologist with mixed activity (care plus corporate) becomes partly liable for VAT: the two flows must be tracked separately, VAT collected on the taxable portion and, where relevant, a deduction pro-rata applied.

The scheme in 2026#

Mon soutien psy (formerly MonParcoursPsy) is a health-insurance scheme that gives a patient access to support from a partner psychologist. In 2026:

• up to 12 sessions per year (one assessment interview, then up to eleven follow-up sessions);
• a set tariff of €50 per session;
• 60% reimbursement by the health insurance (€30), with the remaining 40% (€20) covered by the patient's complementary health insurance.

Only psychologists who have entered into an agreement with the health insurance (Assurance Maladie) may bill under this scheme. From 1 October 2026, third-party payment (tiers payant) applies to the health-insurance share: the patient no longer has to advance the €30.

Accounting consequences#

Fees received under Mon soutien psy are professional receipts and must be recorded as such. Because these are care services, they are VAT-exempt. The agreed psychologist tracks two collection flows: the patient (or complementary-insurer) share and the health-insurance share, with a settlement lag to anticipate in cash-flow management.

A self-employed psychologist's income falls under non-commercial profits (BNC — bénéfices non commerciaux). Two regimes coexist.

1. Micro-BNC: the automatic regime as long as annual receipts stay below €83,600 (threshold raised by the 2026 Finance Act for 2026 to 2028, up from €77,700 until 2025). Taxable profit equals receipts less a flat 34% allowance (minimum €305), with no deduction of actual costs.
2. Déclaration contrôlée (form 2035): mandatory above the threshold (automatically after two consecutive years of excess) or available by election. Profit is computed after deducting all actual costs (consulting-room rent, supervision, continuing professional development, insurance, travel, equipment) and depreciation.

On the social-contributions side, the self-employed psychologist is affiliated to the CIPAV (Caisse interprofessionnelle de prévoyance et d'assurance vieillesse) for retirement cover; contributions are collected by URSSAF. Micro-entrepreneur status, with simplified social contributions, remains available.

Mixed care and corporate activity#

A psychologist who provides both care consultations (exempt) and corporate services (taxable) must maintain accounts that clearly separate the two flows. Once the relevant VAT-franchise threshold (for service providers) is exceeded, VAT becomes due on the taxable portion.

Employed and self-employed at the same time#

Combining a salaried position (in an institution or charity) with a private practice is common. Only the self-employed portion falls under BNC and the rules described here; the salaried portion is taxed as employment income.

Supervision and case analysis#

Supervision costs — a practical necessity for many psychologists — are deductible under déclaration contrôlée but not under micro-BNC. This is a material factor when weighing which regime to adopt.

• Invoicing everything VAT-free: a frequent error. Corporate work and expert assessments are taxable at 20%.
• Overlooking the micro-BNC threshold: above €83,600 for two consecutive years, déclaration contrôlée becomes compulsory.
• Mon soutien psy without an agreement: billing under the scheme without being an agreed psychologist leads to rejected reimbursements.
• Confusing salaried and self-employed income: only self-employed receipts constitute BNC.
• Neglecting documentation: keeping clear evidence of the care purpose protects the VAT exemption in the event of a tax review.

A psychologist's tax position is more nuanced than it first appears. The VAT exemption is a genuine advantage, but it stops at the boundary of care: the moment there is an expert assessment, non-accredited training or corporate intervention, VAT applies. Many practitioners are unaware of this until their first tax review.

The BNC regime choice also deserves a proper simulation. A psychologist who rents a consulting room, attends regular supervision and invests in training may find déclaration contrôlée advantageous well before reaching the €83,600 threshold, because actual costs exceed the flat 34% allowance. Conversely, a low-overhead practice run from home generally suits micro-BNC.

At Hayot Expertise, we support psychologists in structuring their self-employed accounting, often using a tool such as Pennylane: separating exempt and taxable flows, tracking Mon soutien psy fees, choosing the right regime and preparing form 2035 — all as part of an up-to-date accounting service.

Hayot Expertise advice. Map your activity: what proportion is care (exempt) and what proportion is expert assessment or corporate work (taxable)? That split determines your VAT obligations. Then simulate your profit under micro-BNC and under déclaration contrôlée: if your costs (rent, supervision, training, insurance) exceed 34% of receipts, the actual-cost regime is often more advantageous. Our chartered accountant specialising in taxation and our chartered accountant specialising in psychologists can help you secure these choices.

• Care services VAT-exempt (article 261-4-1° of the CGI) for a psychologist holding the protected title; expert assessments, training and corporate work taxed at 20%.
• Mon soutien psy: up to 12 sessions at €50 each, 60% reimbursed by the health insurance, with third-party payment on the health-insurance share from 1 October 2026.
• BNC income: micro-BNC up to €83,600 (34% flat allowance), déclaration contrôlée above that threshold or by election, with deduction of actual costs.
• Mixed activity: separate exempt and taxable flows in the accounts; VAT becomes due on the corporate portion.
• CIPAV affiliation for retirement cover, contributions collected by URSSAF.

Official sources#

• BOFiP — VAT, medical and paramedical professions (psychologists)
• ameli.fr — Mon soutien psy (12 sessions, €50)
• service-public.fr — Micro-BNC tax regime
• Légifrance — Decree no. 2003-1073 (title of psychologist)
• Légifrance — French tax code art. 261 (VAT exemptions)