Do you practice a liberal profession (doctor, lawyer, consultant, architect, psychologist) and are you wondering about your accounting obligations? Between the BNC regime, the 2035 declaration and the difficult choice between individual enterprise and company, this exhaustive guide provides you with all the answers to secure your activity and optimize your taxation in 2026.
Unlike traders, self-employed professionals mainly fall into the category of Non-Commercial Profits (BNC). This legal distinction induces specific accounting rules, focused on cash flow.
Cash accounting
The golden rule for a liberal is cash accounting: you only record revenues received and expenses paid out during the calendar year.
- Advantage: Simple view of your available cash.
- Disadvantage: Possible discrepancies between your actual activity (invoicing) and your tax result (collection).
Hayot Expertise Advice: If your business is growing strongly, you can opt for accrual accounting (like commercial companies) to better manage your profitability, but the option is often irreversible for the current year.
The choice of plan depends on your turnover (CA). The ceilings have been revalued for 2026.
The Micro-BNC
If your annual turnover is less than €83,600 (threshold applicable to liberal professions in the BNC category), you benefit from a flat-rate reduction of 34% for professional expenses.
- Advantages: No complex tax returns, ultra-simplified accounting.
- Limits: If your actual charges exceed 34%, this regime becomes penalizing.
The Controlled Declaration (Real Regime 2035)
Above €83,600, or optionally, you switch to the controlled declaration system.
- You deduct your actual costs.
- You must keep a journal and draw up a balance sheet and an income statement.
- The package must be transmitted in May of each year.
VAT: Excess or liability?
In 2026, the VAT-based exemption thresholds for the provision of services are €37,500 (tolerance at €41,250). Below you do not charge VAT.
This is the major change of 2026 for the Liberals. Social security contribution rates have been revised.
Unregulated liberal professions (SSI)
For micro-entrepreneurs, the overall rate is 25.6% of turnover in 2026 (compared to 24.6% in 2025). Concretely:
- For €1,000 of monthly turnover: €256 in contributions in 2026 (vs. €246 in 2025).
| Component | Share of the 2026 overall rate |
|---|---|
| Illness-maternity | 2.60% |
| Sickness daily allowances | 1.50% |
| Disability-death | 3.30% |
| Basic pension | 46.40% |
| Supplementary pension | 21.00% |
| CSG-CRDS | 25.20% |
Advantage: This increase opens access to supplementary retirement points, previously non-existent.
Regulated liberal professions (CIPAV)
The applicable rate is approximately 23.2% in 2026. Major structural change: disability-death and supplementary retirement contributions, formerly flat-rate, are now proportional to income.
| Income bracket | Supplementary retirement rate |
|---|---|
| Income ≤ PASS (€48,060) | 9% |
| From €48,060 to €192,240 | 22% |
New for 2026: CIPAV contributions are now collected by URSSAF, your single point of contact.
Reform of the social base (April 2026)
From April 2026, a flat rate reduction of 26% is applied to your professional income before calculating contributions, which mechanically reduces the basis for calculating the CSG.
To reduce your tax, clearly identify the deductible expenses:
- Travel costs: Official mileage scale or actual costs.
- Rent and office charges (even if you work from home: share).
- Social contributions: URSSAF, pension funds, Madelin.
- Professional training: deductible costs, funding via the FIF-PL (the director training tax credit no longer applies from 1 January 2025).
- Small equipment: Deductible immediately if < €500 excluding tax.
- PER (Retirement Savings Plan): Payments are deductible from taxable profit. For a self-employed professional (TNS/EI), the ceiling can reach up to 10% of profit + 15% of the portion of profit above the PASS (PASS 2026 = €48,060), i.e. up to ~€88,911 for high earners.
The ECF allows you to have the conformity of 10 key points of your declaration verified by your accountant. In the event of a tax audit, if a point covered by the ECF has been validated by your accountant, your liability is limited. It is low-cost tax insurance (120-250€/year).
When your income increases, practicing in your own name (BNC) can become too taxing (marginal rate at 41% or 45%). Moving to a company allows you to control your remuneration.
| Status | Social Scheme | Taxation | Strong point |
|---|---|---|---|
| Individual Business | TNS (URSSAF) | IR (BNC) | Simplicity |
| SELURL / SELARL | TNS | IS (15% up to €42,500 / 25% beyond) | Reduced contributions |
| SASU | Assimilated Employee | IS | Social protection & Dividends |
Concrete example: A doctor with €180,000 in BNC pays ~€72,000 in IR (TMI 45%). Switched to SELARL with IS, he receives €60,000 in remuneration and €80,000 in dividends: tax savings estimated at €15,000-25,000/year depending on his situation.
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In 2026, manual bookkeeping is a thing of the past. Using modern tools like Pennylane or Dext makes it possible to automate 90% of the entry.
- Bank synchronization: Your flows arrive directly in accounting.
- Invoice capture: A simple photo is enough to archive your supporting documents.
Liberal accounting must not be endured. Good organization not only allows you to be in good standing with the administration, but above all to free up time for your core business. Our firm supports more than 300 practitioners and consultants in their management, from the creation of the firm to complex tax optimization.
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Frequently asked questions
What is the difference between the micro-BNC regime and the actual regime (2035 declaration)?+
The micro-BNC regime applies if your turnover does not exceed €83,600. The administration applies a flat-rate deduction of 34% on your receipts. The actual regime (2035 declaration) allows the deduction of actual expenses, often more advantageous if your professional costs exceed 34% of your receipts.
Does a liberal professional need an accountant?+
No, it is not a legal obligation for liberal professionals under the BNC regime. However, having an accountant is strongly recommended to optimize your taxation, secure your declarations and accompany you through regulatory changes (especially the 2026 electronic invoicing requirement).
What URSSAF contributions does a non-regulated liberal professional pay?+
In 2026, the social contributions of a liberal professional under the Social Security for the Self-Employed (SSI) represent approximately 45 to 50% of taxable profit. They include: health, basic and supplementary pension, disability-death, CSG-CRDS and professional training contributions.
Can meal expenses be deducted for a liberal professional?+
Yes, solo meals taken outside home are deductible up to a "reasonable" amount (approximately €20 in 2026). Business meals with clients or colleagues are fully deductible if their professional nature is justified.
When is it advantageous to incorporate for a liberal professional?+
Incorporation (SELARL, SELAS) generally becomes advantageous from €80,000 to €100,000 annual profit. The company allows separating remuneration from profit, building reserves under corporate tax and planning for the sale or transfer of the practice.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants. Certified Pennylane trainer.
Regulated French accounting firm based in Paris 8, whose founder is also a statutory auditor, built to support companies across France with a digital and decision-oriented approach.
Sources
Official and operational sources cited for this page.
A guide written by a regulated French firm
This guide helps you pin down your situation and answers the first practical need, then points to the matching accounting, tax or structuring service.
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Samuel Hayot is a French chartered accountant registered with the Ordre of Paris Île-de-France, and a statutory auditor on the list drawn up by the H2A, member of the CRCC de Paris.
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