{"id":422,"date":"2026-07-14T00:00:00","date_gmt":"2026-07-13T22:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2017\/06\/08\/la-declaration-comptable-des-professionnels-liberaux\/"},"modified":"2026-07-15T16:08:45","modified_gmt":"2026-07-15T14:08:45","slug":"profession-liberale-fiscalite","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/profession-liberale-fiscalite\/","title":{"rendered":"Profession lib\u00e9rale : quel r\u00e9gime fiscal, micro-BNC ou r\u00e9el ?"},"content":{"rendered":"\n<h2 class=\"has-normal-font-size wp-block-heading\">Vous \u00eates sur le point de d\u00e9marrer une activit\u00e9 lib\u00e9rale et la question des imp\u00f4ts peut vite sembler complexe : BNC, micro-BNC, TVA, d\u00e9claration\u2026 par o\u00f9 commencer ?<br>Soyez rassur\u00e9 : il existe des r\u00e8gles claires (et des options) pour adapter votre fiscalit\u00e9 \u00e0 votre situation.<br>Quels sont les diff\u00e9rents r\u00e9gimes fiscaux ? Comment d\u00e9clarer vos revenus ? Sur quoi vous \u00eates impos\u00e9 ? Comment fonctionne la TVA en lib\u00e9ral ? On vous explique.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">En bref sur le r\u00e9gime fiscal des professions lib\u00e9rales<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Les revenus des professions lib\u00e9rales rel\u00e8vent majoritairement des <strong>B\u00e9n\u00e9fices Non Commerciaux (BNC)<\/strong><\/li><li>Deux r\u00e9gimes principaux existent : <strong>r\u00e9gime micro-BNC<\/strong> (simplifi\u00e9) et <strong>r\u00e9gime r\u00e9el<\/strong><\/li><li>Vous \u00eates impos\u00e9 sur votre <strong>b\u00e9n\u00e9fice<\/strong>, apr\u00e8s abattement ou d\u00e9duction des charges<\/li><li>La TVA d\u00e9pend de votre chiffre d\u2019affaires et de vos choix<\/li><li>Le bon r\u00e9gime d\u00e9pend de votre niveau de charges et de votre organisation<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quel est le r\u00e9gime fiscal d\u2019une profession lib\u00e9rale ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Lorsque vous exercez une&nbsp;<a href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/profession-liberale\/\" target=\"_blank\" rel=\"noreferrer noopener\">profession lib\u00e9rale<\/a>&nbsp;vos revenus sont en principe impos\u00e9s dans la cat\u00e9gorie des <strong>B\u00e9n\u00e9fices Non Commerciaux (BNC)<\/strong>. Cela concerne les activit\u00e9s intellectuelles ou de conseil, mais aussi certaines <strong>professions m\u00e9dicales<\/strong> comme les m\u00e9decins, infirmiers, kin\u00e9sith\u00e9rapeutes ou pharmaciens.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En pratique, deux r\u00e9gimes fiscaux peuvent s\u2019appliquer \u00e0 vos BNC :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>le <strong>r\u00e9gime micro-BNC<\/strong>, plus simple \u00e0 g\u00e9rer,<\/li><li>le <strong>r\u00e9gime r\u00e9el (ou d\u00e9claration contr\u00f4l\u00e9e)<\/strong>, plus pr\u00e9cis car il tient compte de vos charges.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le r\u00e9gime le plus adapt\u00e9 d\u00e9pend principalement de votre&nbsp;<strong>chiffre d\u2019affaires<\/strong>, mais aussi de votre niveau de d\u00e9penses professionnelles et de votre organisation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Micro-BNC ou r\u00e9gime r\u00e9el : quelles diff\u00e9rences ?<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Le micro-BNC : simplicit\u00e9 avant tout<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Le <strong>micro-BNC<\/strong> est un r\u00e9gime fiscal simplifi\u00e9, adapt\u00e9 si vous d\u00e9butez ou si votre activit\u00e9 reste modeste.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour b\u00e9n\u00e9ficier du <strong>r\u00e9gime micro-BNC<\/strong>, votre chiffre d\u2019affaires annuel ne doit pas d\u00e9passer <strong>83 600&nbsp;\u20ac<\/strong> (seuil en vigueur actuellement).&nbsp;En dessous de ce plafond, vous pouvez rester en micro-BNC ; au-del\u00e0, vous basculez automatiquement vers le r\u00e9gime r\u00e9el (d\u00e9claration contr\u00f4l\u00e9e).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Son fonctionnement :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>vous d\u00e9clarez votre <strong>chiffre d\u2019affaires brut ;<\/strong><\/li><li>l'administration fiscale applique automatiquement un <strong>abattement forfaitaire de 34 %<\/strong> (avec un minimum) ;<\/li><li>vous \u00eates impos\u00e9 sur le reste.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exemple : Vous exercez une activit\u00e9 de conseil et r\u00e9alisez <strong>30 000 \u20ac de chiffre d\u2019affaires annuel<\/strong>. En r\u00e9gime micro-BNC, l\u2019administration applique automatiquement un&nbsp;<strong>abattement de 34 %<\/strong>, soit <strong>10 200 \u20ac<\/strong>.&nbsp;Votre <strong>revenu imposable<\/strong> est donc de <strong>19 800 \u20ac<\/strong>, c\u2019est sur ce montant que seront calcul\u00e9s vos imp\u00f4ts et vos cotisations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ses avantages :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Formalit\u00e9s simplifi\u00e9es<\/li><li>Pas de comptabilit\u00e9 complexe<\/li><li>Bonne visibilit\u00e9 sur votre imposition<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ses limites :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Il est soumis \u00e0 un seuil li\u00e9 \u00e0 votre chiffre d\u2019affaires annuel hors taxe (CA HT) ;<\/li><li>Vous ne pouvez pas d\u00e9duire vos&nbsp;<strong>charges r\u00e9elles ;<\/strong><\/li><li>Moins int\u00e9ressant si vous avez beaucoup de d\u00e9penses professionnelles.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Le r\u00e9gime r\u00e9el (d\u00e9claration contr\u00f4l\u00e9e) : plus pr\u00e9cis, mais plus exigeant<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Si vos charges sont importantes ou si votre activit\u00e9 se d\u00e9veloppe, le <strong>r\u00e9gime r\u00e9el<\/strong> peut \u00eatre plus adapt\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Son fonctionnement :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>vous d\u00e9clarez vos <strong>recettes et vos charges r\u00e9elles<\/strong><\/li><li>vous \u00eates impos\u00e9 sur votre <strong>b\u00e9n\u00e9fice net<\/strong><\/li><li>ce r\u00e9gime devient obligatoire au-del\u00e0 d\u2019un certain seuil de chiffre d\u2019affaires, mais peut aussi \u00eatre choisi volontairement.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exemple :&nbsp;Vous \u00eates kin\u00e9sith\u00e9rapeute et r\u00e9alisez <strong>50 000 \u20ac de chiffre d\u2019affaires annuel<\/strong>. Pour exercer, vous supportez diff\u00e9rentes d\u00e9penses : location de votre cabinet, mat\u00e9riel m\u00e9dical, assurances, d\u00e9placements\u2026 pour un total de <strong>20 000 \u20ac de charges<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En r\u00e9gime r\u00e9el, votre&nbsp;<strong>b\u00e9n\u00e9fice imposable<\/strong> correspond \u00e0 la diff\u00e9rence, soit <strong>30 000 \u20ac<\/strong>. C\u2019est sur ce montant que seront calcul\u00e9s votre imp\u00f4t et vos cotisations sociales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ses avantages :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>D\u00e9duction de toutes vos charges professionnelles<\/li><li>Fiscalit\u00e9 plus juste si vos co\u00fbts sont \u00e9lev\u00e9s<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ses contraintes :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Comptabilit\u00e9 plus rigoureuse<\/li><li>D\u00e9clarations plus d\u00e9taill\u00e9es<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Comment d\u00e9clarer vos revenus en profession lib\u00e9rale ?<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Une d\u00e9claration annuelle sp\u00e9cifique<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">En tant que professionnel lib\u00e9ral, vous devez d\u00e9clarer vos revenus chaque ann\u00e9e dans le cadre de votre <strong>d\u00e9claration d\u2019imp\u00f4t sur le revenu<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Concr\u00e8tement, vous remplissez :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>votre <strong>d\u00e9claration de revenus classique<\/strong> (formulaire n\u00b02042), commune \u00e0 tous les contribuables<\/li><li><strong>et une d\u00e9claration compl\u00e9mentaire<\/strong>, qui d\u00e9pend de votre r\u00e9gime fiscal.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Si vous \u00eates en micro\u2011BNC<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>vous b\u00e9n\u00e9ficiez d\u2019une&nbsp;<strong>d\u00e9claration simplifi\u00e9e ;<\/strong><\/li><li>vous indiquez simplement votre <strong>chiffre d\u2019affaires annuel ;<\/strong><\/li><li>l\u2019administration applique automatiquement un <strong>abattement forfaitaire de 34 %.<\/strong><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Si vous \u00eates au r\u00e9gime r\u00e9el (d\u00e9claration contr\u00f4l\u00e9e)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>vous devez remplir une <strong>d\u00e9claration professionnelle d\u00e9taill\u00e9e <\/strong>(formulaire n\u00b02035) ;<\/li><li>vous d\u00e9clarez vos <strong>recettes et vos charges r\u00e9elles ;<\/strong><\/li><li>votre b\u00e9n\u00e9fice est calcul\u00e9 pr\u00e9cis\u00e9ment.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Le pr\u00e9l\u00e8vement \u00e0 la source<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Une fois vos revenus d\u00e9clar\u00e9s, votre imp\u00f4t est r\u00e9gl\u00e9 via le <strong>pr\u00e9l\u00e8vement \u00e0 la source<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il prend la forme :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>d\u2019<strong>acomptes mensuels ou trimestriels<\/strong><\/li><li>directement pr\u00e9lev\u00e9s sur votre compte bancaire<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces acomptes sont :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>calcul\u00e9s par l\u2019administration fiscale<\/strong><\/li><li><strong>ajust\u00e9s automatiquement<\/strong> en fonction de vos derni\u00e8res d\u00e9clarations<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A noter : Votre activit\u00e9 \u00e9volue ?&nbsp; Vous pouvez <strong>modifier vos acomptes \u00e0 tout moment<\/strong> (\u00e0 la hausse ou \u00e0 la baisse) depuis votre espace en ligne sur impots.gouv.fr.&nbsp;Cela vous permet d\u2019adapter votre imp\u00f4t \u00e0 votre&nbsp;<strong>niveau r\u00e9el d\u2019activit\u00e9<\/strong> et d\u2019\u00e9viter les d\u00e9calages de tr\u00e9sorerie.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Comment g\u00e9rer la TVA en profession lib\u00e9rale ?<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Franchise en base de TVA : une exon\u00e9ration possible<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Si votre chiffre d\u2019affaires reste sous certains seuils, vous pouvez b\u00e9n\u00e9ficier de la <strong>franchise en base de TVA<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cons\u00e9quences :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Vous ne facturez pas de TVA<\/li><li>Vous ne la r\u00e9cup\u00e9rez pas sur vos achats<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vos factures doivent alors mentionner : \u00ab TVA non applicable \u2013 article 293 B du CGI \u00bb<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">TVA classique : fonctionnement<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous d\u00e9passez les seuils ou si vous optez pour la TVA :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous devez :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Facturer la TVA \u00e0 vos clients<\/li><li>La reverser \u00e0 l\u2019administration<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En contrepartie :&nbsp;Vous pouvez r\u00e9cup\u00e9rer la TVA sur vos d\u00e9penses professionnelles<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exemple : Vous achetez un ordinateur n\u00e9cessaire \u00e0 votre activit\u00e9 pour un montant de&nbsp;<strong>1 200 \u20ac TTC<\/strong>. Sur cette somme, <strong>200 \u20ac correspondent \u00e0 la TVA<\/strong>.&nbsp;Si vous \u00eates soumis \u00e0 la TVA, vous pouvez&nbsp;<strong>r\u00e9cup\u00e9rer ces 200 \u20ac<\/strong>, ce qui r\u00e9duit le co\u00fbt r\u00e9el de votre \u00e9quipement \u00e0 <strong>1 000 \u20ac HT<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quel r\u00e9gime adapt\u00e9 \u00e0 votre situation ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Voici quelques rep\u00e8res simples :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Activit\u00e9 qui d\u00e9marre, peu de charges \u2192 <strong>r\u00e9gime<\/strong> <strong>micro-BNC souvent adapt\u00e9<\/strong><\/li><li>Investissements ou frais \u00e9lev\u00e9s \u2192 <strong>r\u00e9gime r\u00e9el plus int\u00e9ressant<\/strong><\/li><li>Clients professionnels \u2192 la TVA peut \u00eatre neutre<\/li><li>Clients particuliers \u2192 la franchise de TVA peut simplifier<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il est souvent utile de comparer les 2 options en fonction de votre activit\u00e9.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Cas pratique : une infirmi\u00e8re lib\u00e9rale avec des charges plus \u00e9lev\u00e9es<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Prenons l\u2019exemple d\u2019une <strong>infirmi\u00e8re lib\u00e9rale<\/strong> qui d\u00e9veloppe son activit\u00e9. Elle r\u00e9alise d\u00e9sormais <strong>70 000 \u20ac de chiffre d\u2019affaires annuel<\/strong> et investit dans un <strong>v\u00e9hicule professionnel<\/strong> (achat, carburant, entretien) ainsi que dans du mat\u00e9riel m\u00e9dical. Ses charges atteignent ainsi <strong>25 000 \u20ac<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>En r\u00e9gime micro-BNC&nbsp;<\/strong><br>Un abattement forfaitaire de <strong>34 %<\/strong> est appliqu\u00e9, soit <strong>23 800 \u20ac<\/strong>.<br>Son&nbsp;<strong>revenu imposable<\/strong> est de <strong>46 200 \u20ac<\/strong>.<\/li><li><strong>En r\u00e9gime r\u00e9el<\/strong><br>Elle d\u00e9duit ses charges r\u00e9elles (25 000 \u20ac).<br>Son&nbsp;<strong>b\u00e9n\u00e9fice imposable<\/strong> s\u2019\u00e9l\u00e8ve \u00e0 <strong>45 000 \u20ac<\/strong>.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans cette situation, les deux r\u00e9gimes sont assez proches, mais le&nbsp;<strong>r\u00e9gime r\u00e9el devient l\u00e9g\u00e8rement plus int\u00e9ressant<\/strong>, car ses d\u00e9penses augmentent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cet exemple illustre qu\u2019\u00e0 mesure que votre activit\u00e9 se d\u00e9veloppe \u2014 notamment avec des investissements comme un v\u00e9hicule professionnel \u2014 le r\u00e9gime r\u00e9el peut mieux refl\u00e9ter votre r\u00e9alit\u00e9 \u00e9conomique.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Questions fr\u00e9quentes&nbsp;<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Quelle est la diff\u00e9rence entre BNC et BIC ?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Les <strong>BNC (B\u00e9n\u00e9fices Non Commerciaux)<\/strong> concernent les activit\u00e9s lib\u00e9rales (conseil, expertise, activit\u00e9s intellectuelles), tandis que les <strong>BIC (B\u00e9n\u00e9fices Industriels et Commerciaux)<\/strong> s\u2019appliquent aux activit\u00e9s commerciales, artisanales ou industrielles (vente, restauration, fabrication).&nbsp;En r\u00e9sum\u00e9 : BNC = professions lib\u00e9rales ; BIC = commer\u00e7ants et artisans.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Comment passer du BNC au BIC ?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Passer du <strong>BNC au BIC<\/strong> suppose un <strong>changement de nature d\u2019activit\u00e9<\/strong> (par exemple, passer d\u2019une activit\u00e9 de conseil \u00e0 une activit\u00e9 de vente ou commerciale).&nbsp;Ce changement entra\u00eene une mise \u00e0 jour de votre statut aupr\u00e8s de l\u2019administration (via le guichet unique) et une modification de votre r\u00e9gime fiscal.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Quelles sont les diff\u00e9rences entre BNC, r\u00e9gime micro-BNC et r\u00e9gime r\u00e9el ?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Les <strong>BNC<\/strong> d\u00e9signent la cat\u00e9gorie fiscale des professions lib\u00e9rales, au sein de laquelle deux r\u00e9gimes existent : le<strong> r\u00e9gime micro-BNC<\/strong> (simplifi\u00e9, avec abattement forfaitaire) et le <strong>r\u00e9gime r\u00e9el<\/strong> (avec d\u00e9duction des charges r\u00e9elles). En r\u00e9sum\u00e9 : BNC = cat\u00e9gorie d\u2019imposition ; r\u00e9gime micro-BNC et r\u00e9gime r\u00e9el = modes de calcul de votre revenu imposable.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">En compl\u00e9ment de l'article \"Profession lib\u00e9rale : quel r\u00e9gime fiscal, micro-BNC ou r\u00e9el ?\"<\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li><a target=\"_blank\" href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000024189476&amp;cidTexte=LEGITEXT000006069577\" rel=\"noreferrer noopener\">Texte l\u00e9gislatif sur le micro BNC<\/a><\/li><li><a target=\"_blank\" href=\"https:\/\/www.legifrance.gouv.fr\/affichCode.do?idSectionTA=LEGISCTA000006199053&amp;cidTexte=LEGITEXT000006069577\" rel=\"noreferrer noopener\">R\u00e9gime de la d\u00e9claration contr\u00f4l\u00e9e<\/a><\/li><\/ul>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"titleWithShadowText\">\n    <div 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    <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">La profession lib\u00e9rale : de quoi parle-t-on pr\u00e9cis\u00e9ment ?<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--white\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:106,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/professions-liberales-cotisations\/&quot;,&quot;title&quot;:&quot;Quelles cotisations sociales pour les professions lib\u00e9rales ?&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2020\/01\/charges-sociales-professions-liberales-150x150.jpg&quot;,&quot;likes&quot;:2}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" 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class=\"card__title_span\">Les principes des B\u00e9n\u00e9fices Non Commerciaux<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Les B\u00e9n\u00e9fices Non Commerciaux BNC, concernent les personnes qui exercent une activit\u00e9 professionnelle non commerciale, et ce que ce soit \u00e0 titre personnel ou au titre d&#039;associ\u00e9 (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" 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