Freelancing in France: details about social security, VAT and how to register

Freelancing in France: Social Security, VAT and How to Register

Welcome back to our comprehensive guide on freelancing in France. In our journey through the intricacies of navigating the freelance landscape, we’ve covered pivotal topics such as getting started and selecting the optimal tax regime.

Today, we’re embarking on other vital aspects: Social Security, VAT and How to register.

Join us as we delve into the complexities of managing Social Security contributions for freelancers in France. Let’s dive into this essential topic together, updated 2023.


Contributions are made depending on the corporate form chosen.

EI or EURL not subject to Corporate Tax

Your Professional Income is subject to Social Security Contributions (sickness, invalidity and retirement, among others) collected by the URSSAF – SSI – Sécurité Sociale des Independents.

Note: if you use a SASU Company and opt for your income to be taxed in your hands (IR), you do not pay any Cotisations Sociales since, on the one hand, you are not paying a salary to yourself and, on the other hand, you cannot be regarded as a Travailleur Indépendant paying social charges on his/her Professional Income. However, your profits will be still subject to CSG/CRDS taxes (9,2%).

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1. Micro-Entreprise Tax regime - Social Security Contributions

If your Freelance Business (EI or EURL) is under the Micro-Entreprise Tax regime, you are going to pay a fixed 22% of Social Security contributions on your total, gross Professional Income.

The 22% rate includes all the mandatory contributions (Maladie-Maternité, Retraite, Invalidité/Décès, Allocations Familiales, CSG/CRDS); however, it does not include the Contribution à la Formation Professionnelle.

2. Régime Réel Tax regime Social Security Contributions

If you are under the Régime Réel – Déclaration Contrôlée, you are going to pay the following social charges whose rates vary according to your Professional Income: 

Maladie (Sickness)

  • Progressive rates between zero and 6,35% up to 205.680 € of professional income
  • 6,50% fixed rate beyond 205.680 €

Maladie (Daily sickness allowances)

  • 0,85% up to 205.680 € 

Retraite de base (Basic Retirement Plan)

  • 17,75% for Professional Income below 41.136 €
  • 0,60% for Professional Income beyond 41.136 €

Retraite complementaire (Complementary Retirement Plan)

  • 0% for Professional Income under 41.136 €
  • 14% for Professional Income between 41.136 € and 164.544 €

Invalidité – Décès  (Invalidity – Death)

  • 1,3% for Professional Income within 41.136 € 

Allocations familiales (Familiy Contribution Tax)

  • 0% under 45.250 €
  • Progressive rates from 0% up to 3,10% for Professional Income between 45.250 € and 57.590 €
  • 3,10% for Professional Income beyond 57.590€ 


  • 9,70% calculated on Professional Income +  Social Security charges. 

Contribution à la formation professionnelle 

  • between 103 and 140 € per year (2023).

3. Deductible Social Security Contributions (Régime Réel)

Under the Régime Réel only, the following charges:

  • Maladie
  • Retraite
  • Invalidité/Décès 
  • Allocations Familiales

are deductible from your taxable income. 

The 6,8% (2023) of the CSG Tax paid is also deductible from your Professional Income. 

Note: any complementary contribution (e.g. Retirement plans based on a voluntary contributions) are deductible only within a certain amount. 

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4. Social Security contributions - EURL and SASU subject to Corporate Tax

If your Freelance Company is subject to Corporate Tax because you created an EURL Company and opted for Corporate Tax or created a SASU without opting for Personal Income Tax (IR),  in both cases the Social Security Contributions are paid by your Company.

Your Social Security Contributions constitute a cost for your Freelance Company  and are allowed to be deducted from your Company taxable income. 

The Social Security regime is different under the EURL and the SASU.

If you use the EURL Limited Company type for your Freelance Business, you are going to be qualified as a Travailleur Indépendant (Gérant Majoritaire) and pay your contributions to the URSSAF – SSI – Sécurité Sociale des Indépendants.

As to the SASU, as a Director (Président) of your own Freelance Company, you qualify as an employee of your own Company (Salarié) and contribute to the Régime Générale de la Sécurité Sociale. 

For more information on the Social Security of the Director under the EURL and SASU regime, see our article The Big Dilemma – EURL vs. SASU


In France, as long as your Freelance Company’s total annual gross income is under 34.400 €, you do not need to add VAT on your invoices (Régime de la Franchise en Base de TVA).  

Under the VAT exemption regime, the following mention shall be shown on your invoice:

TVA non applicable – article 293 B du CGI

You can keep benefiting from this exemption as long as your annual turnover does not go beyond 34.400 € for year N and you does not go beyond 36.500 € in year N+1. This means that if your Freelance Company turnover exceeds 36.500 € in year N+1, you have to charge VAT on your invoices as of the day on which your turnover was  >36.500 €. 

When you no longer benefit from the VAT exemption, you need to charge VAT on all your invoices to your French Private and Business Clients and Cross-Boarder Private Clients within the EU.

You do not charge VAT on your invoices to your Cross-Boarder Business Clients within the EU nor to your Non-EU Clients (Business or Private).

Under the VAT regime, your Freelance Company will have to comply with periodical VAT accounting and filing.


You may register your Sole-Proprietorship (EI – Autoentrepreneur) using the following services: 

Centre de Formalité des Entreprises (CFE) of the URSSAF using this link


using the at this link 

An English version of the website is available. 

If you use the Centre de Formalité des Entreprises (CFE) of the URSSAF, the main steps are as follows:

  1. Prepare a scanned copy of your passport to be uploaded
  2. Fill in all the blanks with your personal data and your preferred options (e.g. Taxation regime, VAT exemption , etc…)
  3. Enter the ROME Code for your activity. 
  4. Choose your enterprise name. 

Note: Professional activities are sorted out by ROME Codes in order to identify them. Make sure you choose the one that suits your activity. 

Once you have completed this procedure, you will receive :

  1. the confirmation from the CFE with your SIRET number
  2. your Memento Fiscal indicating your Tax and VAT regime.

Conversely, if it is a Limited Company that you wish to create, we recommend you use the services of Infogreffe and that you read through our article about choosing between EURL vs. SASU.


Catch up on our previous articles in the boxes below to get the complete overview of how to take the first steps and the tax regime of a freelancer in France, and to make sure you don’t miss our upcoming articles follow us on LinkedIn. 

The opinion expressed in this article is for informational purposes only.

This article does not constitute legal advice.

In addition, it is important to remind that each client’s tax issue is different because each client’s personal situation is different.

Should you have a similar tax issue, please contact us for an initial discussion of your case.

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Do not hesitate to contact us in order to clarify your situation on these issues; we will be happy to help you.