Income from self-employed professions is divided into 3 categories according to the nature of the activity carried out:
1. Different categories of Self-Employed income
|CATEGORY||NATURE OF THE ACTIVITY EXERCISED by SELF-EMPLOYED|
|Industrial and commercial profits (BIC)||Profits derived from industrial activities, commercial or artisanal:
|Agricultural profits (BA)||Income that the exploitation of rural assets provides to farmers, sharecroppers or owner-operators:
Income from ecosystem restoration and maintenance operations.
|Non-commercial profits (BNC)||Profits from the liberal professions and charges and offices.
Products not relating to another income category
Among the BICs, a distinction is made between professional BICs and non-professional BICs.
Non-professional BICs come from non-professional furnished rentals and all other commercial activities when they do not involve the personal, continuous and direct participation of one of the members of the tax household in the performance of the acts necessary for the activity. .
In addition, some BNCs are said to be non-professional: these are in particular income from artistic or sporting activities carried out on a non-professional basis, income from non-professional inventors, etc.
2. Taxation methods
Taxable profit is, in principle, determined at from accounting profit. It corresponds to the result of all operations of all kinds carried out by the company (real profit).
However, small businesses can benefit from a simplified tax regime, as well as a micro-taxation system, when their turnover does not exceed certain limits.
The different taxation regimes are:
- rate levy releasing from IR
- Real regime