Professionals taxed as natural persons (individual entrepreneurs who have not opted to be treated as EURL, self-employed traders or craftsmen, micro-entrepreneurs for example) are subject to income tax. Income tax affects their overall net income.

Aggregate net income consists of total net income of the following categories:

• Salaries, wages and allowances
• Pensions and annuities
• Remuneration of certain business managers (including majority managers of SARL)
• Income from financial investments
• Capital gains and miscellaneous gains (e.g. sales of securities)
• Industrial and Commercial Profits (BIC)
• Non-commercial profits of the liberal and related professions (NBC)
• Agricultural Profits
• Land income