Salary plus freelance income: how to declare both in France

Income from a side activity (revenu d'une activité accessoire) is taxable however small it is, apart from a few specific exemptions, and goes on the same annual income tax return as a salary. Freelance income is entered on the supplementary form 2042 C PRO. Under the micro-BIC and micro-BNC schemes, tax is charged not on the full turnover but on turnover minus a flat-rate allowance for expenses (abattement).

How side income is declared

Type of side activity	Scheme and allowance (2025 income)	Form	Source
Selling goods that were bought or made	micro-BIC for turnover up to €188,700, 71% allowance	2042 C PRO	service-public F31725
Services such as odd jobs, gardening or pet-sitting	micro-BIC for turnover up to €77,700, 50% allowance	2042 C PRO	service-public F31725
Liberal professions (BNC)	micro-BNC, 34% allowance	2042 C PRO	entreprendre.service-public F23267
Turnover above the limit	Taxed on actual profit (régime réel)	2031-SD (BIC) or 2035-SD (BNC), plus VAT on 3517-S-SD	service-public F31725
All income of the household	A single annual return, including income from other work and, on a joint return, a spouse's income	2042 C PRO, filed with the main return	entreprendre.service-public F23267

Side income is taxable, however small

Service-public is clear on this: income from a side activity is taxable whatever the amount, and exemptions apply only under certain thresholds and in certain situations. One example is selling your own second-hand belongings, for instance at a car boot sale (vide-grenier) or on Leboncoin or Vinted, which is not taxed. Separate rules apply to jewellery, works of art and items sold for more than €5,000.

Online platforms report the amounts paid through them to the tax office, and these figures appear on the pre-filled return. A platform does not have to report if the year's receipts are under €2,000 or there were fewer than 30 transactions.

The micro-BIC and micro-BNC schemes

A flat-rate allowance instead of actual expenses

Under the micro schemes, taxable profit is takings minus a fixed percentage for expenses; actual expenses cannot be deducted. For 2025 income, service-public gives a 71% allowance for selling goods that were bought or made, for turnover up to €188,700, and a 50% allowance for letting out one's own property and other services (odd jobs, gardening, pet-sitting), for takings up to €77,700. For the liberal professions (BNC), entreprendre.service-public gives a 34% allowance. The allowance is never less than €305, so takings of €305 or less are not taxed. For 2026 income, entreprendre.service-public (F23267) gives limits of €203,100 for trade and €83,600 for services and BNC. The limits are revised from time to time, so the figures that matter are those for the year being declared.

Form 2042 C PRO

Takings under a micro scheme go on form 2042 C PRO, the supplementary return for self-employed income (déclaration complémentaire des revenus des professions non salariées). It is filed together with the annual return, which covers all the income of the tax household (foyer fiscal), including pay from other work.

Paying tax on side income during the year

For a micro-entrepreneur, tax on this income is collected under the pay-as-you-earn system (prélèvement à la source) as instalments (acomptes). The tax office works them out from the income on the previous year's return and takes them from the bank account monthly or quarterly.

What can change the answer

• Turnover above the limit. Above €188,700 (goods) or €77,700 (services) for 2025 income, the rules switch to taxation on actual profit: form 2031-SD for BIC or 2035-SD for BNC, plus declaring and paying VAT (TVA) on form 3517-S-SD.
• More than one activity. Each allowance applies to its own share of turnover, and the minimum allowance doubles to €610.
• Versement libératoire. A micro-entrepreneur can choose to pay income tax together with contributions to URSSAF. The income still has to be entered on form 2042 C PRO.
• Vegetables from one's own garden. These are not taxed if the plot adjoins the home and is no larger than 500 m²; otherwise the income counts as agricultural.

What this article does not cover

For private lessons and tutoring, the limits and allowance on service-public F31725 contradict each other within the page (€77,700 and €83,600, a 50% allowance) and also differ from entreprendre.service-public F23267 (a 34% allowance for BNC). For that reason no separate figure for lessons is given here.

Who can confirm this

Service-public points to the tax information line (service d'information des impôts, 0809 401 401) and the local tax office (service des impôts).

About Fiscly

A salary and side income end up on the same return, and it is hard to tell where the second one goes and how much of it is taxed. We went through this ourselves and built Fiscly for ourselves and for others who have moved here.

A questionnaire in six languages that ends with a step-by-step guide to the declaration.

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This material is for general information and does not replace individual advice.