Setting up private practice as a psychologist in France in 2026: steps, status, fees and first-year checklist

The first-year checklist, in order

Here is the overview. Each point is explained further down, with its source.

Before you open (two to three months before)

• Check your RPPS registration. If you have never had one, do your first registration on the eRPPS portal (ARS).
• Choose where you will practise (shared practice, dedicated premises, home) and check what your lease or your building's co-ownership rules allow.
• Check the accessibility of the premises and prepare the public accessibility register.
• Take out professional liability insurance (recommended, not compulsory for a psychologist in private practice).
• Set your fee from your costs and the income you are aiming for, not only from what colleagues charge.
• Write the information text on your fees and on missed appointments.
• Choose how you will keep your patient records and your invoices (paper or software), with GDPR in mind from the start.

When you start (the first month)

• Declare the start of your activity on the guichet unique, no later than fifteen days after the start date. It is free.
• If you are eligible, apply for the Acre within 60 days of starting your activity.
• Open a separate bank account for the activity (compulsory later depending on your turnover, useful straight away).
• Set up your invoice or fee note template.

The first three months

• Make your first turnover declaration to the Urssaf, by the deadline shown in your online account.
• Receive your registration certificate (Siren number, APE code) and check that your Cipav affiliation is in place.
• Find a peer supervision group or a supervisor, before isolation sets in.
• If you meet the conditions, apply to Mon soutien psy.

Before the end of the first year

• File the initial CFE declaration (form 1447-C-SD) before 31 December of the year you set up.
• Review your fee and your real number of sessions per week. Adjust if needed.
• Decide whether you stay under micro-BNC or opt for the déclaration contrôlée the following year.
• Prepare your spring income tax return (the BNC box).

Step 1. Get registered: ADELI, RPPS and ARS

The title of psychologist is protected by article 44 of loi n° 85-772 du 25 juillet 1985 (the French law of 25 July 1985). The same article requires people authorised to use the title to register their degree, free of charge, with the regional health agency (ARS) or the designated body. It also requires them to report any change in their professional situation.

For a long time, this registration gave you an ADELI number. Since 3 June 2024, psychologists have an RPPS number (Répertoire partagé des professionnels de santé, the national register of health professionals). It is a single national number that stays the same for your whole career and is visible in the health directory (annuaire.sante.fr). The switch does not change any rule on the title or on practising the profession.

What you need to do in practice

• You have just qualified or have never been registered. You do a first registration online on the eRPPS portal. The ARS where you practise checks your file and gives you an RPPS number.
• You had an ADELI number. You should already have been switched to the RPPS. If you do not know your number, contact the ARS of the département where you practise.
• You move, change your practice address or your way of practising. You update your details on the eRPPS portal.

Once registered, you can apply for a CPS card or an e-CPS (mobile app), the French health professional card. It gives you access to digital health services. Keep your RPPS registration certificate. You will be asked for it for Mon soutien psy (the French state scheme that reimburses psychologist sessions) and for some Assurance maladie (French national health insurance) schemes.

If you are a psychotherapist, the use of the title depends on being listed in the national register of psychotherapists. That date also matters for VAT (see below).

Step 2. Declare your activity on the guichet unique

Since 1 January 2023, all business creations go through a single website, the guichet des formalités des entreprises (the online portal for business formalities, procedures.inpi.fr). It replaced the old business formality centres. As a sole trader in a liberal profession, you are listed in the registre national des entreprises (RNE, the national business register).

• When. No earlier than 1 month before you start, no later than 15 days after
• Cost. Free for a liberal profession
• Documents. ID, proof of address of the practice, sworn statement of no criminal conviction with a statement of parentage, copy of your degree or title (regulated activity)
• While you wait. A receipt marked « en attente d'immatriculation » (awaiting registration), valid for one month at most, already lets you take some steps (insurance, bank)
• Afterwards. You receive a certificate with your Siren number and your APE code. The information is sent to the Insee (the national statistics institute) and to the tax and social security services
• If you do not do it. Practising a liberal profession without being registered with the RNE is an offence punishable by a €7,500 fine

The APE code for psychologists is usually 8690F. This code triggers automatic affiliation to the Cipav.

Step 3. Pension and contributions: the Cipav and the Urssaf

In 2026, psychologists and psychotherapists in private practice do belong to the Cipav (the pension fund for several liberal professions). They appear on its list of affiliated professions, along with osteopaths, occupational therapists, dietitians and psychomotor therapists. Affiliation is automatic, based on the APE code, so there is no separate step for you to take.

Contributions are calculated and collected by the Urssaf (the body that collects social security contributions). As a micro-entrepreneur, they are a percentage of what you take in. On 1 January 2026, this rate is 23.2% of turnover for a liberal activity under the Cipav (25.4% if you choose the versement libératoire, the flat-rate income tax payment). It covers all your social contributions, including professional training.

The Acre: apply straight away if you are eligible

The Acre (a start-up relief scheme) cuts your contributions by 25% when you start (you pay 75% of the normal rate). The reduction runs until the end of the third calendar quarter after you start your activity. It is not automatic for a micro-entrepreneur. You must apply within 60 days of your start date, through the messaging service in your Urssaf account, with your registration certificate.

It covers in particular jobseekers receiving benefits, jobseekers without benefits registered for more than six months in the last eighteen months, people receiving the RSA or the ASS (French welfare benefits), and people aged 18 to 25 (under 30 in some cases). You must not have received it in the previous three years.

Step 4. Choose your tax regime: micro-BNC or déclaration contrôlée

Your income as a psychologist in private practice counts as bénéfices non commerciaux (BNC, non-commercial profits). There are two ways you can be taxed.

• Who
  • Micro-BNC. Takings for the previous year (or the year before) under €83,600 excluding VAT
  • Déclaration contrôlée (actual-expenses regime). Above the threshold two years in a row, or by choice
• How profit is calculated
  • Micro-BNC. Takings minus a flat-rate 34% allowance (at least €305)
  • Déclaration contrôlée. Takings minus your actual costs
• Bookkeeping
  • Micro-BNC. A very simple takings ledger
  • Déclaration contrôlée. Full accounts and a 2035 return, often with an accountant
• Worth it if
  • Micro-BNC. Your actual costs are below 34% of your takings
  • Déclaration contrôlée. Your costs are above 34% (high rent, building work, large equipment)

Three useful points for the first year.

• The threshold is pro-rated. If you start partway through the year, the €83,600 ceiling is reduced in proportion to the time you were active. What counts is the money you actually received.
• The versement libératoire. Under micro, you can pay income tax together with your contributions, at 2.2% of turnover. This is possible if your household's revenu fiscal de référence (reference taxable income) for the year before last does not exceed €29,579 for a single person (€59,158 for a couple, more for each child).
• The option for the déclaration contrôlée is made within the deadline for filing the profit return for the year concerned. It lasts one year and renews automatically.

To fill in your tax return step by step, see our guide declaring BNC income as a practitioner.

Step 5. VAT: your therapy sessions are exempt

Article 261, 4, 1° of the code général des impôts (French General Tax Code) exempts care given by qualified practitioners from VAT. The official tax doctrine (BOFiP, BOI-TVA-CHAMP-30-10-20-10) states that this exemption covers care given by people authorised to use the title of psychologist or psychotherapist. For a psychotherapist, the exemption only applies to services carried out from the confirmation of their listing in the national register.

Be careful, the exemption applies to care. The BOFiP points out that services provided for a purpose other than therapy are not exempt. This is the case for an expert assessment meant to inform a third party's decision. If you have side activities (training, work in companies, expert assessments), check how each one is treated.

These taxable activities can benefit from the franchise en base de TVA (the VAT small-business exemption) as long as you stay under the thresholds. In 2026, for services, these thresholds are €37,500 of turnover in the previous year and €41,250 in the current year. The details are in our article VAT and the small-business exemption for practitioners in 2026.

Step 6. Premises: where to practise and which rules apply

The 2021 code de déontologie des psychologues (psychologists' code of ethics, article 6) requires suitable facilities, in premises that guarantee confidentiality. In practice, nobody should be able to hear the session from the waiting room or the corridor.

Three options

• Sublet or shared practice. This is the most flexible way to start. You rent time slots or one day a week. Check in writing what is included (cleaning, waiting room, internet) and the notice period to leave.
• Dedicated premises with a bail professionnel (professional lease). The lease must be in writing and lasts at least six years. You can, however, leave at any time with six months' notice, by registered letter with acknowledgement of receipt or by a commissaire de justice (bailiff). An inventory of fixtures is compulsory on entry and on exit.
• At home. If you rent, your residential lease must allow a liberal profession. If you own, the co-ownership rules of the building must allow it.

Accessibility: what you will be asked for

A practice that receives patients is an établissement recevant du public (ERP, premises open to the public). The Ordre des médecins (French medical council) states that premises of health professionals open to patients fall into the 5th category. Three obligations follow.

• If the premises are already accessible, you send an accessibility certificate to the préfecture. For the 5th category, you can fill it in yourself.
• You make a public accessibility register available, at reception (paper or digital) or on your website.
• If the premises are not accessible, exemptions are possible (technical impossibility, heritage protection, disproportionate cost, refusal by the co-owners). You apply at the town hall, with supporting documents.

If you fail to comply, penalties go up to administrative closure and a €45,000 fine. In a shared practice, ask the leaseholder whether the certificate and the register already exist.

Step 7. Professional liability insurance

For a psychologist in private practice, professional liability insurance (RCP) is not compulsory. It is recommended. It covers you if a patient claims harm linked to your practice. If you also work as an employee, your employer's insurance covers what you do in that role, not your private practice. Compare at least two offers and check that they cover all your activities (sessions, assessments, video consultations, group work).

Step 8. Set your session fee

The code of ethics (article 25) says that a psychologist in private practice sets their fees freely « avec tact et mesure » (with tact and moderation). They must tell the people they see in advance and make sure they agree. So there is no official fee, except in Mon soutien psy.

Start from your own figures, not other people's. The method fits in four lines.

1. Estimate your real number of sessions per week. Allow generously for absences and empty slots, especially in the first year.
2. Multiply by the number of weeks worked in the year (after holidays and training).
3. Add up your annual costs (rent, insurance, software, supervision, training, phone).
4. Add your contributions (23.2% of turnover under micro) and the income you are aiming for. Divide by the number of sessions. That gives you your floor price.

Worked example (assumptions to replace with your own)

You do 18 sessions a week over 44 weeks, so 792 sessions a year. Your costs are €9,000 a year and you are aiming for €30,000 of income before tax.

• €50
  • Turnover. €39,600
  • Contributions (23.2%). €9,187
  • Costs. €9,000
  • Left before tax. €21,413
• €60
  • Turnover. €47,520
  • Contributions (23.2%). €11,025
  • Costs. €9,000
  • Left before tax. €27,495
• €65
  • Turnover. €51,480
  • Contributions (23.2%). €11,943
  • Costs. €9,000
  • Left before tax. €30,537

With these assumptions, you need about €65 per session to reach the target. If you do 14 sessions a week instead of 18, the same fee is no longer enough. That is why your real number of sessions matters more than the fee you display.

Display your fee before the first appointment (website, directory, confirmation message). For your invoices, start from our consultation invoice template.

Step 9. Mon soutien psy: when and on what conditions

In Mon soutien psy, a session costs €50, with no extra fees allowed. The patient can have up to 12 sessions a year, reimbursed at 60% by the Assurance maladie.

To become a partner psychologist, the Assurance maladie requires a master's degree in clinical psychology or psychopathology, an RPPS number and at least three years of professional experience in clinical psychology or psychopathology (full-time equivalent). You must work in private practice or as an employee of a health centre. Applications are online only. If your application is accepted, the CPAM (local health insurance office) of your département sends you the agreement and the care forms.

Straight after your master's, you will often not have the three years of experience yet. That is not a problem for setting up. It is a decision to come back to later. If you join the scheme, compare €50 with the floor price you calculated above and decide how many slots you give to it. All the details are in our article Mon soutien psy in 2026.

Step 10. Missed appointments

No text specifically governs charging for a missed session with a psychologist in private practice. The planned national penalty for missed medical appointments (the « taxe lapin », or no-show tax) was struck down by the Conseil constitutionnel (French Constitutional Council) on 28 February 2025, because the law did not frame it enough. So it does not apply.

In practice, the rule is your own, and it only holds if the patient knows it and has accepted it beforehand. This follows articles 9 and 25 of the code of ethics, which require you to inform clearly about how the work is organised and what it costs, and to obtain the person's agreement.

How to announce it

• Write the rule once, simply, and give it at the first appointment (displayed in the practice, in the confirmation message or on your website).
• Set a clear deadline for cancelling free of charge (for example 48 hours before).
• Plan for exceptions (medical emergency, serious problem) and keep the freedom not to apply the rule.
• A session that did not take place is not declared as a session carried out, especially in a reimbursed scheme.

An example wording to adapt.

"A session not cancelled at least 48 hours in advance is due, except in an emergency. You can cancel by text or by email."

The rule mainly protects the therapeutic frame. An absence is also clinical information. Many practitioners discuss it at the next session before charging anything.

Step 11. Do not stay on your own

In private practice, nobody invites you to a team meeting. Yet the code of ethics points out that a psychologist's practice cannot be separated from critical reflection on their choices of intervention (article 20), that they must update their knowledge regularly (principle 4) and that they can seek advice from experienced colleagues (article 17).

• Individual supervision. A more experienced, paid practitioner with whom you work through your clinical situations. Include it in your costs from the start.
• Peer supervision. A small group of peers who meet regularly to discuss cases, with no hierarchy. It is often free. Psychologists' associations and local networks organise them.
• The referral network. Introduce yourself to the GPs, psychiatrists and other practitioners in your area. They will refer patients to you, and you will know where to send people when a situation goes beyond your field.

If tiredness sets in anyway, read our article on psychologist burnout.

Step 12. Patient records and data, from day one

Article 23 of the code of ethics requires you to collect, file and archive your notes in line with professional confidentiality. In private practice, you are also the data controller for your patients' data under the GDPR. It is much simpler to choose how you organise this before your first patient than to change it after a year. See our guide GDPR for practitioners in private practice.

How Delta works

Delta is an AI assistant for mental health professionals. During the session, Delta transcribes what is said, then prepares a summary that you review. You can also dictate your observations just after the session. The summary takes your speciality and your approach into account, and it is added to the patient's file. You then find the whole follow-up and how it has evolved in one place, which helps you start in private practice with well-kept files. Data is hosted in France on infrastructure certified for health data (HDS), processed by the AI on servers located in France, and the patient's name and the details that could identify them are pseudonymised before this processing. No audio file is kept, data is never used to train models, and it is encrypted in transit and at rest. Delta also drafts your assessment reports, letters and certificates.

Frequently asked questions

Sources

• Code général des impôts, article 261 (Légifrance)
• Code général des impôts, article 102 ter (Légifrance)
• Loi n° 85-772 du 25 juillet 1985, article 44 (Légifrance)
• Bpifrance Création, Psychologue : réglementation (updated 05/10/2026)
• Note on the ADELI to RPPS switch for psychologists (June 2024)
• ARS Hauts-de-France, S'inscrire sur le portail eRPPS
• Service Public Entreprendre, Guichet des formalités des entreprises
• Service Public Entreprendre, Immatriculation d'une entreprise individuelle
• Service Public Entreprendre, Immatriculation d'une micro-entreprise
• Service Public Entreprendre, Coût de création d'une entreprise individuelle
• Cipav, Qui est assuré à la Cipav
• Service Public Entreprendre, Cotisations sociales du micro-entrepreneur
• Service Public Entreprendre, Acre
• Service Public Entreprendre, Régime fiscal de la micro-entreprise
• Service Public Entreprendre, BNC : régime de la déclaration contrôlée
• Bpifrance Création, Seuils du régime micro
• BOFiP, BOI-TVA-CHAMP-30-10-20-10 (care provided by the medical and allied health professions)
• Service Public Entreprendre, Franchise en base de TVA
• Service Public Entreprendre, Cotisation foncière des entreprises (CFE)
• Service Public Entreprendre, Compte bancaire du micro-entrepreneur
• Service Public Entreprendre, Activité libérale à domicile ou dans un local dédié
• Service Public Entreprendre, Contrat de bail professionnel
• Service Public Entreprendre, Fin du bail professionnel
• Service Public Entreprendre, Accessibilité d'un établissement recevant du public
• Conseil national de l'Ordre des médecins, L'accessibilité du cabinet médical
• Code de déontologie des psychologues, 2021 version
• Ameli, Mon soutien psy : démarche de candidature
• info.gouv.fr, Mon soutien psy : 12 séances remboursées par an
• Conseil constitutionnel, décision n° 2025-875 DC du 28 février 2025 (Légifrance)
• SPF Économie (Belgium), Conditions d'accès : psychologues
• Commission des Psychologues (Belgium), Psychologues cliniciens : statut et exigences légales
• Partena Professional, Devenir psychologue indépendant
• OFSP (Federal Office of Public Health, Switzerland), Professions de la psychologie : exercice de la profession
• OFSP (Switzerland), FAQ concernant la LPsy
• OFSP (Switzerland), Registre des professions de la psychologie (PsyReg)