Income tax on a trader
Income tax is a comprehensive tax on all income available to individuals in a year. Company individual business whose legal status is that of the self-employed worker, artisan, trader, liberal profession, self-employed farmer are taxed under the income tax system.
- Industrial and commercial profits (BIC): real tax regime
- Non-commercial profits (NTBs): actual tax regime
- Tax and social arrangements for micro-companies
- Calculation of a company's tax income
- Individual entrepreneur: moving from income tax to business tax
- Tax treatment of the professional furnished tenant (LMP)
- Individual business Deduction of expenses related to the use of vehicles by a
- Statement of fees or commissions
- Online tax payment
Online service
- Withholding taxes and withholding tax on fixed income investment income received outside France
Form
- Payment of the withholding tax on dividends: attestation of residence outside France
Form
- Wohnsitzbescheinigung (Deutsch version)
Form
- Certificate of residence (English version)
Form
- Certificado de Residencia (Versión española)
Form
- Attestazione di residenza (Italian version)
Form
- Verklaring van woonplaats (Nederlandse Versie)
Form
- Withholding taxes and withholding taxes on foreign fixed income investment income
Form
- Flat-rate levy and social security levies on distributed income paid by a person established outside France
Form
FAQ
- Competitiveness and Employment Tax Credit (CICE)
- Fulfilling my tax obligations: how to avoid mistakes?Oups.gouv.fr
- Tax booklet for company creation (PDF - 365.4 KB)Ministry of Finance
- The main point on agricultural profitsMinistry of Finance