Professional income tax
Income tax is a global tax on all income available to individuals in a year. Companies whose legal status is that of the individual business (self-employed, artisan, trader, professional, self-employed farmer) are taxed under the income tax system.
- Industrial and Commercial Benefits (BIC): tax regime and returns
- Non-Commercial Profit (NLC): tax regimes and reports
- Taxation of micro-entrepreneurs (micro-tax and social system)
- Professional Furnished Lessor (LMP) Tax System
- Deduction of travel expenses from company tax income
- Online tax payment
Online service
- Deductions and withholding tax on fixed income investment income received outside France
Form
- Liquidation of withholding tax on dividends: certificate of residence outside France
Form
- Wohnsitzbescheinigung (Deutsch version)
Form
- Certificate of residence
Form
- Certificado de Residencia (Versión española)
Form
- Attestazione di residenza (Versione italiana)
Form
- Verklaring van woonplaats (Nederlandse versie)
Form
- Deductions and withholding tax on European-source fixed income investment products
Form
- Flat-rate levy and social levies on distributed income paid by a person established outside France
Form
FAQ
- Competitiveness and Employment Tax Credit (CICE)
- Company Creation Tax Book (PDF - 365.4 KB)Ministry of Finance
- The Essence on Agricultural ProfitsMinistry of Finance