BNC tax returns for private practitioners in France: the essentials
BNC tax returns for private practitioners: micro-BNC or actual-expense taxation, 2026 thresholds, the flat-rate deduction and form 2035. Downloadable tax guide.
Countries covered : France
For French tax purposes, a private practitioner's earnings fall under Bénéfices Non Commerciaux (BNC), the non-commercial profits category. Two regimes coexist: micro-BNC and déclaration contrôlée, which uses actual expenses. The right choice depends on your revenue and expenses.
This page sets out the key reference points without replacing advice from an accountant.
Two regimes, two approaches
- Micro-BNC: a simplified regime. You declare your revenue, and the tax authority applies a flat-rate deduction intended to cover your expenses. No complex bookkeeping is required.
- Déclaration contrôlée: an actual-expense regime. You deduct your actual expenses and file form 2035. It requires more work, but can be beneficial if your expenses are substantial.
Micro-BNC at a glance
Micro-BNC applies below a revenue threshold. For 2026, that ceiling is €83,600 under the 2026 Finance Act, applicable to income for 2026–2028. The tax authority applies a 34% flat-rate deduction, with a minimum of €305, to calculate taxable profit. You do not need to substantiate your expenses, but you cannot deduct more than the flat-rate allowance.
The déclaration contrôlée regime
Above the threshold, generally after exceeding it for two consecutive years, or by opting in, you move to the déclaration contrôlée regime. You then keep accounts, deduct your actual expenses and file form 2035 each year. You can also choose this regime voluntarily if it is more favourable.
Micro-BNC or déclaration contrôlée?
As a practical rule, if your actual expenses exceed the flat-rate deduction of 34%, déclaration contrôlée is generally more beneficial. Otherwise, micro-BNC is simpler. It is worth doing the calculation each year, ideally with an accountant.
Download the private practitioner's tax guide
BNC, thresholds, the flat-rate deduction and form 2035: the essentials on one page. Enter your email address to access the PDF:
VAT and social contributions: keep the distinctions clear
The BNC regime concerns income tax. It is separate from VAT, from which most healthcare services are exempt and for which the small-business exemption has its own thresholds; see the dedicated page. It is also separate from social contributions, payable to URSSAF and pension funds under their own rules. These are three different subjects to address separately.
Save time on administration
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Frequently asked questions
What is a BNC tax return?
It is the declaration of Bénéfices Non Commerciaux, the French tax category for income from independent professional activities. There are two regimes: micro-BNC and déclaration contrôlée.
What is the micro-BNC threshold?
Micro-BNC applies below a revenue ceiling set at €83,600 for 2026 under the 2026 Finance Act. Above this threshold, the déclaration contrôlée regime applies.
What is form 2035?
It is the form used for the déclaration contrôlée regime, under which you deduct actual expenses. It is required above the threshold or when you opt into the actual-expense regime.
How do I choose between the two regimes?
If your actual expenses exceed the 34% micro-BNC flat-rate deduction, déclaration contrôlée is often more beneficial. Otherwise, micro-BNC is simpler. Recalculate each year.
Is BNC the same as VAT?
No. BNC concerns income tax. VAT and social contributions follow separate rules and should be addressed separately.
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