{"id":20206,"date":"2025-05-07T12:06:49","date_gmt":"2025-05-07T10:06:49","guid":{"rendered":"https:\/\/farewelltax.com\/micro-bnc-consider-opting-for-the-actual-income-tax-system\/"},"modified":"2026-09-24T11:35:55","modified_gmt":"2026-09-24T09:35:55","slug":"micro-bnc-consider-opting-for-the-actual-income-tax-system","status":"publish","type":"post","link":"https:\/\/farewelltax.com\/en\/micro-bnc-consider-opting-for-the-actual-income-tax-system\/","title":{"rendered":"Micro-BNC: Consider Opting for the Actual Income Tax System"},"content":{"rendered":"\t\t
\n\t\t\t\t
\n\n \n
\n
\r\n
\r\n \r\n <\/div>\r\n <\/div>\r\n \t\t\t<\/div>\n\t\t<\/section>\n\t\t
\n\n \n
\n
\r\n
\r\n \r\n \t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Micro-BNC (Non-Commercial Income): Be sure to opt for the actual income tax system before the deadline for filing your tax return\u2014don\u2019t miss the boat.<\/p>

This applies to all professional and consulting services: lawyers, certified public accountants, doctors, dentists, auditors, architects, insurance agents, sales agents, software developers, freelancers, etc.<\/p>

If your revenue for 2024 or 2023 is less than \u20ac77,700, you are subject to the micro-enterprise tax regime for income earned in 2025.<\/p>

In this case, you are automatically<\/strong> entitled to a 34% deduction.<\/strong><\/p>

It remains to be seen whether the actual tax system might be more advantageous for you.<\/p>

  • If your expenses exceed the amount of the automatic deduction, it\u2019s in your best interest to opt for the actual expense method<\/strong>
    • In that case, you deduct the actual amount of your income from all your expenses.<\/li>
    • You can file your actual income tax return directly through your imp\u00f4ts.gouv account<\/strong>.<\/li>
    • Drawback<\/strong>: Keep all receipts for your expenses<\/li>
    • Don’t miss the deadline for 2024 BNC income: The option to file under the actual income tax regime must be elected by May 5, 2025<\/strong> (paper return) or May 20, 2025<\/strong> (deadline for filing Form 2035 income statements for 2023 income). For BNC income received in 2025, the option must be selected by May 5, 2026, for online filing, or by May 20 for electronic filing. Filing under the actual income tax system constitutes selection of that option. <\/li>
    • This option is valid for one year and is automatically renewed<\/strong> on a year-by-year basis.<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
      \n\t\t\t\t
      \n\t\t\t\t\t
      \r\n
      \r\n <\/svg>\r\n <\/div>\r\n
      \r\n <\/svg>\r\n <\/div>\r\n \r\n\r\n\r\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t <\/div>\r\n <\/div>\r\n \t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

      Micro-BNC (Non-Commercial Income): Be sure to opt for the actual income tax system before the deadline for filing your tax return\u2014don\u2019t miss the boat. This applies to all professional and consulting services: lawyers, certified public accountants, doctors, dentists, auditors, architects, insurance agents, sales agents, software developers, freelancers, etc. If your revenue for 2024 or 2023 […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[93],"tags":[],"class_list":["post-20206","post","type-post","status-publish","format-standard","hentry","category-corporate-taxation"],"yoast_head":"\nMicro-BNC: Consider Opting for the Actual Income Tax System - FareWell Tax<\/title>\n<meta name=\"description\" content=\"Micro-BIC (Industrial and Commercial Profits): Be sure to opt for the actual income tax system before the deadline for filing your tax return\u2014don\u2019t miss the boat.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/farewelltax.com\/en\/micro-bnc-consider-opting-for-the-actual-income-tax-system\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Micro-BNC: Consider Opting for the Actual Income Tax System - FareWell Tax\" \/>\n<meta property=\"og:description\" content=\"Micro-BIC (Industrial and Commercial Profits): Be sure to opt for the actual income tax system before the deadline for filing your tax return\u2014don\u2019t miss the boat.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/farewelltax.com\/en\/micro-bnc-consider-opting-for-the-actual-income-tax-system\/\" \/>\n<meta property=\"og:site_name\" content=\"FareWell Tax\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-07T10:06:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-24T09:35:55+00:00\" \/>\n<meta name=\"author\" content=\"monagencede\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"monagencede\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/farewelltax.com\\\/en\\\/micro-bnc-consider-opting-for-the-actual-income-tax-system\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/farewelltax.com\\\/en\\\/micro-bnc-consider-opting-for-the-actual-income-tax-system\\\/\"},\"author\":{\"name\":\"monagencede\",\"@id\":\"https:\\\/\\\/farewelltax.com\\\/en\\\/#\\\/schema\\\/person\\\/a7191c8ed9ba0c73241b19c821fb2fa0\"},\"headline\":\"Micro-BNC: Consider Opting for the Actual Income Tax System\",\"datePublished\":\"2025-05-07T10:06:49+00:00\",\"dateModified\":\"2026-09-24T09:35:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/farewelltax.com\\\/en\\\/micro-bnc-consider-opting-for-the-actual-income-tax-system\\\/\"},\"wordCount\":248,\"articleSection\":[\"Corporate Taxation\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/farewelltax.com\\\/en\\\/micro-bnc-consider-opting-for-the-actual-income-tax-system\\\/\",\"url\":\"https:\\\/\\\/farewelltax.com\\\/en\\\/micro-bnc-consider-opting-for-the-actual-income-tax-system\\\/\",\"name\":\"Micro-BNC: Consider Opting for the Actual Income Tax System - FareWell Tax\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/farewelltax.com\\\/en\\\/#website\"},\"datePublished\":\"2025-05-07T10:06:49+00:00\",\"dateModified\":\"2026-09-24T09:35:55+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/farewelltax.com\\\/en\\\/#\\\/schema\\\/person\\\/a7191c8ed9ba0c73241b19c821fb2fa0\"},\"description\":\"Micro-BIC (Industrial and Commercial Profits): Be sure to opt for the actual income tax system before the deadline for filing your tax return\u2014don\u2019t miss the boat.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/farewelltax.com\\\/en\\\/micro-bnc-consider-opting-for-the-actual-income-tax-system\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/farewelltax.com\\\/en\\\/micro-bnc-consider-opting-for-the-actual-income-tax-system\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/farewelltax.com\\\/en\\\/micro-bnc-consider-opting-for-the-actual-income-tax-system\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/farewelltax.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Micro-BNC: Consider Opting for the Actual Income Tax System\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/farewelltax.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/farewelltax.com\\\/en\\\/\",\"name\":\"FareWell Tax\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/farewelltax.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/farewelltax.com\\\/en\\\/#\\\/schema\\\/person\\\/a7191c8ed9ba0c73241b19c821fb2fa0\",\"name\":\"monagencede\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/83cb38da72ec8c9d96857c85ded0816a606ed3cff15ed142515fb06a54d622f9?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/83cb38da72ec8c9d96857c85ded0816a606ed3cff15ed142515fb06a54d622f9?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/83cb38da72ec8c9d96857c85ded0816a606ed3cff15ed142515fb06a54d622f9?s=96&d=mm&r=g\",\"caption\":\"monagencede\"},\"url\":\"https:\\\/\\\/farewelltax.com\\\/en\\\/author\\\/monagencede\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Micro-BNC: Consider Opting for the Actual Income Tax System - FareWell Tax","description":"Micro-BIC (Industrial and Commercial Profits): Be sure to opt for the actual income tax system before the deadline for filing your tax return\u2014don\u2019t miss the boat.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/farewelltax.com\/en\/micro-bnc-consider-opting-for-the-actual-income-tax-system\/","og_locale":"en_US","og_type":"article","og_title":"Micro-BNC: Consider Opting for the Actual Income Tax System - FareWell Tax","og_description":"Micro-BIC (Industrial and Commercial Profits): Be sure to opt for the actual income tax system before the deadline for filing your tax return\u2014don\u2019t miss the boat.","og_url":"https:\/\/farewelltax.com\/en\/micro-bnc-consider-opting-for-the-actual-income-tax-system\/","og_site_name":"FareWell Tax","article_published_time":"2025-05-07T10:06:49+00:00","article_modified_time":"2026-09-24T09:35:55+00:00","author":"monagencede","twitter_card":"summary_large_image","twitter_misc":{"Written by":"monagencede","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/farewelltax.com\/en\/micro-bnc-consider-opting-for-the-actual-income-tax-system\/#article","isPartOf":{"@id":"https:\/\/farewelltax.com\/en\/micro-bnc-consider-opting-for-the-actual-income-tax-system\/"},"author":{"name":"monagencede","@id":"https:\/\/farewelltax.com\/en\/#\/schema\/person\/a7191c8ed9ba0c73241b19c821fb2fa0"},"headline":"Micro-BNC: Consider Opting for the Actual Income Tax System","datePublished":"2025-05-07T10:06:49+00:00","dateModified":"2026-09-24T09:35:55+00:00","mainEntityOfPage":{"@id":"https:\/\/farewelltax.com\/en\/micro-bnc-consider-opting-for-the-actual-income-tax-system\/"},"wordCount":248,"articleSection":["Corporate Taxation"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/farewelltax.com\/en\/micro-bnc-consider-opting-for-the-actual-income-tax-system\/","url":"https:\/\/farewelltax.com\/en\/micro-bnc-consider-opting-for-the-actual-income-tax-system\/","name":"Micro-BNC: Consider Opting for the Actual Income Tax System - FareWell Tax","isPartOf":{"@id":"https:\/\/farewelltax.com\/en\/#website"},"datePublished":"2025-05-07T10:06:49+00:00","dateModified":"2026-09-24T09:35:55+00:00","author":{"@id":"https:\/\/farewelltax.com\/en\/#\/schema\/person\/a7191c8ed9ba0c73241b19c821fb2fa0"},"description":"Micro-BIC (Industrial and Commercial Profits): Be sure to opt for the actual income tax system before the deadline for filing your tax return\u2014don\u2019t miss the boat.","breadcrumb":{"@id":"https:\/\/farewelltax.com\/en\/micro-bnc-consider-opting-for-the-actual-income-tax-system\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/farewelltax.com\/en\/micro-bnc-consider-opting-for-the-actual-income-tax-system\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/farewelltax.com\/en\/micro-bnc-consider-opting-for-the-actual-income-tax-system\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/farewelltax.com\/en\/"},{"@type":"ListItem","position":2,"name":"Micro-BNC: Consider Opting for the Actual Income Tax System"}]},{"@type":"WebSite","@id":"https:\/\/farewelltax.com\/en\/#website","url":"https:\/\/farewelltax.com\/en\/","name":"FareWell Tax","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/farewelltax.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/farewelltax.com\/en\/#\/schema\/person\/a7191c8ed9ba0c73241b19c821fb2fa0","name":"monagencede","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/83cb38da72ec8c9d96857c85ded0816a606ed3cff15ed142515fb06a54d622f9?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/83cb38da72ec8c9d96857c85ded0816a606ed3cff15ed142515fb06a54d622f9?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/83cb38da72ec8c9d96857c85ded0816a606ed3cff15ed142515fb06a54d622f9?s=96&d=mm&r=g","caption":"monagencede"},"url":"https:\/\/farewelltax.com\/en\/author\/monagencede\/"}]}},"_links":{"self":[{"href":"https:\/\/farewelltax.com\/en\/wp-json\/wp\/v2\/posts\/20206","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/farewelltax.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/farewelltax.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/farewelltax.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/farewelltax.com\/en\/wp-json\/wp\/v2\/comments?post=20206"}],"version-history":[{"count":1,"href":"https:\/\/farewelltax.com\/en\/wp-json\/wp\/v2\/posts\/20206\/revisions"}],"predecessor-version":[{"id":20209,"href":"https:\/\/farewelltax.com\/en\/wp-json\/wp\/v2\/posts\/20206\/revisions\/20209"}],"wp:attachment":[{"href":"https:\/\/farewelltax.com\/en\/wp-json\/wp\/v2\/media?parent=20206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/farewelltax.com\/en\/wp-json\/wp\/v2\/categories?post=20206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/farewelltax.com\/en\/wp-json\/wp\/v2\/tags?post=20206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}