Tax policy directorate – Bureau a

2 – Non-commercial profits 
Non-commercial profits include the profits of the professions and of offices and practices whose holder 
does not have trader status, and the profits of all occupations, for-profit concerns and sources of profit 
not falling within any other category of profits or income (regular stock market trading, royalties, income 
received by inventors, etc.). 
Taxpayers taxed on an actual assessment basis, called the “controlled return” (déclaration contrôlée) 
regime (i.e. those with annual revenue in excess of €33,200 excluding VAT), must fulfil certain 
accounting obligations. They are required to keep a ledger itemising their business revenue and 
expenditure and a record of fixed assets and depreciation. 
Unlike business profits and profits liable to corporation tax, taxable non-commercial profits are equal, in 
principle, to the difference between revenue actually received and expenditure (including depreciation) 
necessary for the practice of the profession that have been paid and are justified. 
Persons taxed on their non-commercial profits under the notional assessment system, called “micro-
BNC” (i.e. with annual revenue less than or equal to €33,200 excluding VAT) are required only to keep 
an accounting record of their revenue. Under this regime, the taxable profit is equal to 66% of revenue. 
Such taxpayers may opt, under certain conditions, to make a monthly or quarterly social security and 
tax payment in discharge of tax on a notional basis. If they do so, they pay social security contributions 
15
Enterprises whose annual turnover does not exceed €82,800 excluding VAT for sales of goods or housing 
provision, not including furnished rentals, or €33,200 excluding VAT for sales of services.
16
13.1% for social security contributions and 1% for income tax. 
17
22.7% for social security contributions and 1.7% for income tax.
18
The purpose of the increase is to offset the 20% allowance in the progressive income tax scale. The 
allowance formerly applied to income in the wages and salaries category and to income in the business profits, 
non-commercial profits and agricultural profits categories of members of an approved management centre or 
association taxed on an actual basis. 

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20 
and income tax on the activity on a monthly or quarterly basis by applying a 24.7% rate to revenue in 
the previous period.
19
Under an actual assessment regime, taxable profits are increased by 25% unless the taxpayer is a 
member of an approved small business management centre or uses a chartered accountant.