Freelancing in France

Working as a freelancer in France is a popular choice for many expats, but it involves visas, business registration and taxes – Fabien Pelissier explains more…

France is an attractive destination for freelancers, offering a dynamic professional environment and access to high-quality social services. However, setting yourself up as a freelancer means navigating visa requirements, business registration, taxation and social security contributions. Here’s what you need to know about working in France on a freelance basis.

If you are a non-EU citizen, you will need a valid titre de séjour (residence permit) that allows you to work as a freelancer. There are two common visa options:
Entrepreneur/liberal profession (profession libérale) visa – this visa is ideal for independent professionals and requires proof of the viability of your business.
Passport Talent Visa -designed for business founders and innovative project leaders, this visa is suited for highly skilled freelancers or those creating startups in France.

It is essential that you apply for the appropriate visa before you move to France and start working as a freelancer, and to renew your residence permit as required. To apply for a freelance visa, you will typically need to provide the following documents:

1. Your passport (must be valid for the 15 months following the intended visa start date).

2. A completed application form supplied by the consulate.

3. A cover letter outlining your professional plans in France.

4. Proof of professional activity:

• These can include documents such as invoices from previous jobs, contracts from vendors in France, or letters of recommendation.
• Relevant diplomas and certificates that pertain to your profession.
• Proof that you have sufficient financial resources to support yourself while you are living and working in France.
• Proof of accommodation in France (such as a rental agreement, property deed or attestation from a host).
• Proof of medical health insurance. (You can enrol in the national health service later, once you have established yourself.)

Yes. Freelancers in France must register their business through URSSAF under the micro-enterprise taxation system. This system simplifies tax and accounting requirements while reducing social welfare contributions compared to larger business structures.

To qualify as a micro-entrepreneur, your annual earnings from freelance work must not exceed €77,700 for services (and €188,700 for trade). Many freelancers start under this regime and later transition to different classifications, such as EURL (sole proprietorship with limited liability) or Société Cooperative et Participative (SCOP). To become a micro-entrepreneur, your first port of call should be the Guichet Unique des Entreprises website
(procedures.inpi.fr).

Once registered, you will receive a SIRET number, which allows you to legally invoice clients. As a micro-entrepreneur, you can enjoy simplified reporting and reduced administrative burdens, making it an excellent option for new freelancers in France.

Freelancers must manage two main types of tax:

Income tax

Freelancers benefit from tax deductions based on their turnover. Specifically:

• 34% deduction for private services
• 50% deduction for trading or commercial services
• 71% deduction for sales and related activities
• After applying these deductions, the remaining income is taxed at standard French income tax rates, which vary based on marital status vary based on marital status, number of dependents and your total earnings.

Freelancers earning over €5,000 annually must pay the Cotisation Foncière des Entreprises (CFE), with rates based on revenue and location:

• €243-€579 for revenues rising up to €10,000
• €243-€1,158 for revenues between €10,001 and €32,600
• €243-€2,433 for revenues between €32,601 and €100,000

Freelancers fund their healthcare, retirement, and other benefits through social charges, which are calculated as a percentage of earnings:

• 12.3% for sales and other related activities
• 21.2% for trade, commercial and professional services
• 21.2% for regulated private-practice professions

Social contributions are only required if you earn an income. Some eligible groups, such as job seekers or freelancers under the age of 25, can receive as much as 75% reductions in their first three years.

Setting up as a freelancer in France involves understanding visas, registration, taxation and social contributions. With the right preparation, freelancing in the Hexagon can be rewarding and financially viable.

Fabien Pelissier runs Fab Expat, providing expert advice and personalised services for stress-free moves to France. For free monthly webinars or to book a consultation, visit fabexpat.com

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