Yes that helps thanks. Although I still don’t really understand why you are making a distinction between “self-employed” and “artisan”, as if you are one or the other. Self-employed in English simply means that you are your own boss, you don’t work for anybody else, you are responsible for paying your own taxes and social charges etc. So you can be a self-employed artisan or an employed artisan, just like you can be a self-employed translator or an employed translator - not all translators are self-employed. I think you will confuse Brits if you use “self-employed” to mean something different (well it confused me, though admittedly I am very confusable).
I still don’t understand the calculation.
“If you intend to have a gite and get 30.000€ of revenue on the first year then:
After the deduction you’ll be taxed on 8.700€ of revenue only so you’ll have to pay 13,4% of taxes, meaning roughly 1.165€ in that case.
Let’s say you’ve opted-in for the ‘prélèvement libératoire’ then you can add on top of that 1.7% for the national taxes which means roughly 148€.
Total taxes = 2.113€
Revenue being 30.000€ that leaves you with a profit of 27.887€ per annum”
I thought 13.4% was the level of cotisations you pay as a commerçant, levied on turnover, so on a turnover of 30k you would pay cotisations of 30 000x13.4%=4 020€. Similarly the 1.7% prélèvement libératoire is levied on turnover, so 30 000x1.7%=510€.
I just don’t get your figures, it still looks to me as if you’re applying the abattement twice.
My maths is crap but I’ll have a go; I am a self-employed proféssion libérale, so for instance if I had an annual turnover of 20 000 I would pay cotisations of 22.9%x20 000=4580. The RFR, ie the assumed “profit”, shown on my tax form would be 14520, ie the 20k turnover minus the 34% abattement. The cotisations that I’ve paid at a rate of 22.9 per cent of turnover, have been designed to work out the same as if I was paying cotisations as a higher percentage of profit, as on other régimes. As a micro entreprise I pay cotisations of 22.9 per cent of 20 000 turnover, or on a different regime I might pay them at 33%-ish of 14500 profit; either way it works out at around 4500. Same with tax - if you choose to pay “libératoire”, you pay at the lower percentage of the higher figure (ie turnover), or if you don’t pay “libératoire” then you pay tax on your RFR/assumed profit but you pay it at the normal barème, not the forfaitaire figure of 2.2 or 1.7 or whatever. On a turnover of 20 000, I can’t pay cotisations at 22.9% of only 14 500 and tax at 2.2% of only 14 500, which is what your calculation seems to be suggesting.