DPAE Explained: Pre-Hire Declaration in Wage Portage
What is the DPAE? Learn who files it in wage portage, when to send it, what you risk without it and what to check before your first consulting mission starts.
Blog
Versement Libératoire: Should You Opt In for 2026?
Wage portage and simulation
Explore how it works and estimate your net income in a few clicks.
Summarize with
Pick a tool: it opens in a new tab with a prompt ready to summarize this page.
- Over 500 consultants
- Online activity account
- Zero Hidden Fees Label
Julien, a freelance developer running a micro-entreprise, billed 20,000 € last year. Every quarter he pays 1.7% of his turnover under the versement libératoire. His standard income tax would have been zero (single, no other income). It's not an exotic case, and it costs real money.
The versement libératoire is an option that lets a micro-entrepreneur pay income tax together with social contributions, as a flat percentage of turnover: 1%, 1.7% or 2.2% depending on the activity. It's only open below a reference taxable income ceiling, set per tax share.
Versement libératoire: how does it work?
With the versement libératoire, you pay the income tax on your business at every turnover declaration (monthly or quarterly), at a flat rate applied to gross turnover, without waiting for next year's tax notice. Payment happens in the same place as your contributions, on the Urssaf website. The word "libératoire" means what it says: once you've paid, you're settled for that activity.
You still have to report that turnover on your annual tax return, though. It feeds your revenu fiscal de référence, which decides whether you can keep the option in later years.
The choice only affects income tax. Social contributions stay the same either way (21.2% for commercial or craft services, 25.6% for liberal professions in BNC, according to economie.gouv.fr). For the full rate table, see our guide on freelancer social contributions in 2026.
Eligibility conditions in 2026
To opt in for 2026, your 2024 revenu fiscal de référence must not exceed 29,315 € per tax share, and your business must stay under the micro-entreprise ceilings: 83,600 € for services, 203,100 € for goods. The ceiling rises by 50% per half-share and by 25% per quarter-share. For a single person, that's 29,315 €. For a couple with one child (2.5 shares), about 73,288 €.
The official rule compares the reference income from two years ago with the upper limit of the second bracket of the tax scale. So everything hinges on income that's two years old (a very good 2024 can shut the door in 2026, even if 2025 was quiet).
| Activity | Versement libératoire rate | Standard regime allowance |
|---|---|---|
| Sale of goods, on-site catering | 1% | 71% |
| Commercial or craft services (BIC) | 1.7% | 50% |
| Liberal professions (BNC) | 2.2% | 34% |
Flat-rate payment or standard taxation: the comparison
The versement libératoire pays off when your average tax rate under the standard regime exceeds roughly 3.4% of your taxable profit. Below that line, standard taxation costs less, sometimes nothing at all. Where does the number come from? For BIC services, 1.7% of turnover set against a taxable profit worth 50% of that turnover gives 3.4%. Goods work out to 3.4% as well, and BNC to 3.3%.
| Criterion | Versement libératoire | Standard taxation |
|---|---|---|
| Calculation base | Gross turnover | Turnover after allowance, plus other household income |
| When you pay | At each turnover declaration | Through instalments, then a true-up after the annual return |
| Month with no turnover | Nothing to pay | Tax spread across the year |
| Family quotient | No effect | Lowers the tax |
| Winning profile | High income, few shares | Modest income, families |
Two worked examples, for a single person in BIC services with no other income (simplified, before any décote). The 2026 scale starts taxing above roughly 11,600 € per share, with a first bracket at 11%.
Julien bills 20,000 €. His taxable profit is 10,000 € after the 50% allowance, so he's under the threshold: standard tax of 0 €. The versement libératoire costs him 340 € (20,000 × 1.7%). Net loss: 340 €.
Camille, a graphic designer, bills 38,000 €. Her taxable profit is 19,000 €. Standard tax comes to 814 € ((19,000 minus 11,600) × 11%). The versement libératoire stops at 646 €. She saves 168 € a year.
The verdict fits in one sentence: the more heavily your household is taxed, the more the flat rate makes sense. With a modest first-year turnover, stay on the standard regime.
When the versement libératoire becomes a trap
The versement libératoire is a bad choice if your household is lightly taxed: with children, a low-earning partner or a start-up year, standard tax often falls to zero, while the flat payment starts from the first euro of turnover. The family quotient works fully under standard taxation, never with the option.
Another trap is crossing the ceilings. The option ends if your turnover goes past the micro-entreprise limits, or if your reference income exceeds the per-share limit. You then fall back to standard taxation. Our article on the 2026 micro-entreprise ceiling explains what happens when you exceed it.
Finally, a slow quarter won't protect you: a 5,000 € invoice triggers 85 € of flat payment, even if your year ends at zero tax.
How to opt in (or out) of the versement libératoire
To opt in, you must apply before 30 September for the option to start on 1 January of the following year, or, if you're creating your micro-entreprise, by the last day of the third month after the start date. Here's how to proceed.
- Find your 2024 revenu fiscal de référence on the tax notice you received in 2025.
- Compare it with 29,315 € per share, adjusted for your household.
- Apply from your Urssaf account, or on the business formalities portal if you're creating the activity.
- Then declare your turnover at each deadline: the payment is calculated automatically.
It's October 2026: the 30 September 2026 deadline has passed, so you can't opt in for 2027 unless you're starting a business. The next window closes on 30 September 2027. The same deadline applies if you want out. Urssaf due dates are covered in our guide to URSSAF declarations for auto-entrepreneurs in 2026. For official procedures, impots.gouv.fr and Urssaf are the reference.
What if you switched to wage portage?
With wage portage, the versement libératoire question disappears: you're an employee, your tax is withheld at source from your salary, and the option stays reserved for micro-entrepreneurs. If the maths above leaves you undecided, compare both worlds with Weepo's wage portage salary simulator, then read wage portage or auto-entrepreneur to weigh social protection against income.
The general principle is laid out on the wage portage page, and the Weepo team can run the numbers for your case. For a full comparison, see also wage portage vs micro-entreprise.
Frequently asked questions
Is the versement libératoire mandatory?
No. It's an option. If you don't apply, you stay on standard taxation, calculated on all your household income.
What is the versement libératoire rate in 2026?
1% for the sale of goods, 1.7% for BIC services, 2.2% for liberal professions in BNC. These rates apply to gross turnover.
Can you change your mind during the year?
No. The option covers the whole calendar year. To leave it, you must ask before 30 September, effective 1 January of the following year.
What happens if my reference income goes over the ceiling?
The option ends and you go back to standard taxation. The same applies if your turnover goes past the micro-entreprise ceilings.
Does the versement libératoire also lower my social contributions?
No. It only concerns income tax. Your social contributions stay identical, with or without the option.
Key takeaways
- The versement libératoire swaps standard income tax for a flat 1%, 1.7% or 2.2% of turnover.
- In 2026, you need a 2024 reference income below 29,315 € per share.
- It pays off when your average tax rate goes beyond roughly 3.4%.
- With low income or children, standard taxation is often better, sometimes free.
- Apply before 30 September for the following year, or within three months of starting the business.
Related articles
Author
Responsable Marketing & Communication chez Weepo, je suis passionnée par l'animation du réseau et l'accompagnement de nos consultants. J'organise des événements parisiens et accompagne nos équipes régionales pour créer des moments d'échange enrichissants dans l'écosystème du portage salarial.
More
Read next
How Long Must You Work to Get Unemployment in 2026?
How long do you need to work to get unemployment benefits in France in 2026? 130 days or 910 hours, first-time claimant rule, wage portage and freelancers.
Computer Programmer: Job, Salary and Freelancing in 2026
Computer programmer explained: duties, training paths, 2026 salary floor and the move to freelancing. Compare going solo with wage portage before you jump in.