FOP tax calculator

Taxes for sole proprietors on the simplified system (groups 1-4)

Parameters

5% of income

Group 3: 5% of income (without VAT). ESV is mandatory.

Total taxes per month
4 260 €
Tax
2 500 €
ESV (22%)
1 760 €
Net income
45 740 €
Income50 000 €
Rate5% of income
Tax2 500 €
ESV1 760 €
Effective rate8,52%

Calculateur d'impôt FOP

Calculate taxes for a sole proprietor on the simplified system. Group 1: fixed rate by location; group 2: 20% of minimum wage; group 3: 5% of income; group 4: 0.5% minimum wage per hectare. Social contribution is 22% of minimum wage monthly. Useful for FOPs planning their tax burden.