How much you really pay as a PFA
Plain-English explanations: income tax, CAS, CASS, thresholds. We help you pick the taxation regime that fits you best.
The three main taxes of a PFA
Income tax · 10%
Applied on the net income (real system) or on the income norm (where the activity qualifies).
CAS — pension
Due only if annual income exceeds a legal threshold. Below the threshold, no CAS is owed.
CASS — health
Due above certain annual thresholds. The amount depends on the income earned and the thresholds applicable that year.
The exact CAS and CASS thresholds are updated every year. We confirm the values applicable to your case on request.
Real system vs income norm
Real system
- • You pay tax on net income (revenue – deductible expenses)
- • You have to keep accounting records
- • Useful when you have significant expenses
- • Available for all activities
Income norm
- • You pay tax on a fixed amount, set annually
- • Simpler accounting records
- • Useful when you earn a lot with low expenses
- • Only for certain eligible activities
Choosing the taxation regime is one of the most important decisions. We help you pick correctly, based on your activity and estimated income.
Details that can save you money
Deductible expenses
In the real system you can deduct expenses directly linked to the activity: office rent, utilities, subscriptions, phone, internet, equipment. You reduce net income and pay less tax.
VAT — when you become a payer
There's an annual turnover threshold above which you become a VAT payer by law. Below the threshold you can register optionally. We check what's best for you.
Short answers
For CAS and CASS, the total income from independent activities matters. If you also have a salary, the rules differ by contribution type. We check your case.
How PFA Expert can help you
Whether you already have a PFA or are thinking of setting one up, PFA Expert helps you take the right steps — simply and without unnecessary trips.
We support you with setting up the PFA, changes, updating details, changing the professional office, adding or updating CAEN codes and any other administrative operations needed for your activity.
Fill in the form on the site and we'll get in touch quickly to figure out exactly what you need and which documents are required.
PFA Expert — the simple solution for your PFA.