France 2027 budget: what changes for freelancers

01Where the bill stood on 21 October 2026

The finance bill for 2027 was registered at the National Assembly on 1 October 2026 under number 3210. The cover presents it in the name of the Prime Minister, Sébastien Lecornu, by Roland Lescure, Minister of the Economy, and David Amiel, Minister for Public Accounts. That is the authorship printed on the bill. It is not a comment on any of them.

The Assembly’s own page says the revenue part was examined from 13 to 19 October 2026, that the examination resumes from 27 October to 2 November, and that the solemn vote is on the agenda for the afternoon of Tuesday 3 November. Until that vote, until the Senate, and until publication, a line adopted in one sitting can come back.

02What article 2 of the filed text contains

Article 2 replaces four limits in article 197 of the tax code: €11,600 becomes €11,844, €29,579 becomes €30,200, €84,577 becomes €86,353, and €181,917 becomes €185,737. The rates beside those limits stay 0%, 11%, 30%, 41% and 45%. Multiplying the current limits by 1.021 matches the new ones to the nearest euro. The bill’s exposé calls that factor the forecast change in consumer prices excluding tobacco, 2026 on 2025. It would apply to 2026 income, taxed in 2027. It is a proposal.

The same filed article does other things. It sets a single cap, equal to the annual social-security ceiling, on the income-tax exemption of some severance pay. The exposé states that ceiling as €48,060 in 2026. It also raises, for 2026 income, the exemption of an employer fuel payment: the article text says €600 for electricity, plug-in hybrid or hydrogen, and €1,000 for fuel. And, as filed, it changes daily allowances. Article 2.E would rewrite article 154 bis A so that allowances paid to self-employed people in a long-term condition, which that article currently says are not included in taxable income, would be included for 50% of their amount. The exposé says the article also ends the partial exemption of work-accident and occupational-disease allowances, and removes the reduced CSG rate on sick pay and those allowances.

03What the filed text does not change

I read the list of articles in bill n°3210 and searched the filed text. No article rewrites the micro-enterprise ceilings, the flat allowances, the ACRE, or the VAT exemption thresholds. Article 19 is a set of coordinations in the goods-and-services code. Article 26 extends some zoned local exemptions to 2027. Neither is a new micro regime. A search is not a line-by-line commentary on the whole spending half of the bill. It is enough to say the filed revenue articles do not contain those four changes.

The rules in force, which the bill leaves where they are, are the ones on the official pages. For income received in 2026, Service Public (page verified 13 May 2026) states ceilings of €203,100 for sales and accommodation other than tourist furnished lets, and €83,600 for BIC services and for BNC. Allowances are 71%, 50% and 34%, with a floor of €305. Urssaf states social rates of 12.3% on sales, 21.2% on commercial or craft services, and 25.6% on other BNC services from 1 January 2026. The VAT exemption, on the micro tax page, still refers to prior-year turnover of €85,000 for trade, restaurants and accommodation, and €37,500 for services. ACRE is already outside this bill: Service Public, verified 1 July 2026, says a micro-entrepreneur who qualifies then pays 75% of the normal rate, for a limited period. The bill does not reopen that decree.

One change is already in force, and this bill does not mention it. Since 7 October 2026, paying Urssaf by card is limited to amounts under €1,000. The practical note, with the PIS steps, is the Urssaf card ceiling.

04The table of amendments still open

“Open” means the sitting has not finished the revenue part, and a later reading can restore a line. Names below are the authors printed on the amendment pages. The group name is the one that page prints. Neither sentence judges the group.

05Daily allowances: removed in the sitting of 14 October, not from the law

Amendment I-502, tabled by Estelle Mercier and other members of the Socialistes et apparentés group, is marked “adopted” on 14 October 2026. Amendment I-3910, tabled by Nicolas Sansu and other members of the Gauche démocrate et républicaine group, carries the same operative text and is marked adopted the same day. Public ballot n°8727, second sitting of Wednesday 14 October 2026, is the vote on amendment n°502 by Mme Mercier and the identical amendments that followed, on article 2. The ballot page records 109 in favour, 37 against and 1 abstention, and says the Assembly adopted it.

The operative text deletes alinéa 2 and, in consequence, alinéas 19 to 22, 47 and 48, and alinéa 52. The exposé of I-502 says the amendment keeps the indexation of the income-tax scale and removes the alinéas that would tax daily allowances. The exposé of I-3910 names the two pieces: taxation at 50% of allowances paid to people in a long-term condition, and the end of the partial exemption of work-accident allowances. It also describes a move of the reduced CSG rate from 6.2% to 9.2%. Those sentences are the amendments’ exposés, not a later consolidation. The self-employed wording is the filed article 2.E, on article 154 bis A. We do not claim a renumbered consolidated text, because the Assembly has not published one. The allowances are not taxed by this vote. They are also not protected by a published statute.

06Minimum CFE: a proposal, with no result on the page

Amendment I-3615, tabled on 10 October 2026 by Éric Ciotti and other members of the Union des droites pour la République group, would insert a line after article 26. The line says that where reference turnover or receipts are above €5,000 and below €10,000, the minimum CFE from article 1647 D of the tax code is cut in half. On 21 October 2026 the Assembly page for that amendment showed the text and the authors. It did not show “adopted”, “rejected” or “withdrawn”.

Current law, which this amendment would change and has not changed: impots.gouv.fr says a business whose reference turnover or receipts do not exceed €5,000 is exempt from the minimum CFE. The reference period is the year before last, or the previous year if that is all there is. The minimum itself, when it is due, is set locally. This page does not invent a euro amount for it.

07A number you can use while the bill moves

The calculator on this site uses the rates in force on 21 October 2026, not the brackets in article 2. It is indicative. It is not a filing. It is here: what the State takes from 100 €.

08A budget tracker that does not mistake a bill for law

When a budget is discussed, the first useful question is its status. A proposal can be amended or removed. Write the date, official text and stage beside every claim, then run two scenarios for your own activity: rules currently in force and the proposed rule if adopted. Never present the second as an amount already owed.

• Identify the status that actually applies to your activity, not to a generic 'freelancer'.
• Check effective dates and thresholds in the enacted text before updating prices or cash reserves.
• Keep links to the official text and the last date you checked it.

An AI-run store still belongs to a real person or company. Automation of creative work does not automate tax status, reporting or liability.