[{"data":1,"prerenderedAt":464},["ShallowReactive",2],{"blog-en-sports-coach-charges-urssaf-cfe-taxes":3,"blog-trans-en-sports-coach-charges-urssaf-cfe-taxes":458},{"id":4,"title":5,"author":6,"body":7,"category":444,"date":445,"description":446,"extension":447,"featured":448,"image":449,"lang":450,"meta":451,"navigation":452,"path":453,"ref":454,"seo":455,"stem":456,"__hash__":457},"blog\u002Fblog\u002Fen\u002Fsports-coach-charges-urssaf-cfe-taxes.md","Sports Coach Charges in France: URSSAF, CFE, Taxes, What You Really Pay","Clément Verhille",{"type":8,"value":9,"toc":410},"minimark",[10,14,19,27,34,41,57,61,68,73,80,84,92,96,103,107,110,132,141,145,152,156,163,166,170,178,182,185,189,196,202,206,209,212,216,219,223,235,239,242,246,249,253,256,260,263,267,320,324,331,334,338,342,351,355,372,376],[11,12,13],"p",{},"When you launch your sports coaching business in France, the same question always comes up: how much actually stays in your pocket once every charge has been paid? The rates, acronyms, and deadlines pile up. URSSAF, CFE, VAT, versement liberatoire (flat-rate income tax), ACRE: each line item chips away at your revenue, and the total bill often catches coaches off guard when they file their first declarations. This article breaks down every mandatory expense for a sports coach operating as a micro-entrepreneur (sole trader) in France in 2026, with concrete amounts and a real-world monthly simulation.",[15,16,18],"h2",{"id":17},"urssaf-social-contributions-the-biggest-line-item","URSSAF Social Contributions: The Biggest Line Item",[11,20,21,22,26],{},"Social contributions are the heaviest charge you will face. In 2026, the rate for liberal service providers (BNC, benefices non commerciaux) stands at ",[23,24,25],"strong",{},"25.6% of collected revenue",". This rate has risen steadily in recent years (it was 21.1% in 2023, then 23.1% in 2024, and 24.6% in 2025).",[11,28,29,30,33],{},"That 25.6% funds your mandatory social protection: health insurance, basic pension, supplementary pension, family allowances, disability and death cover, and daily sickness benefits. On 3,000 euros of monthly revenue, that comes to ",[23,31,32],{},"768 euros"," paid to URSSAF.",[11,35,36,37,40],{},"On top of that comes the ",[23,38,39],{},"contribution a la formation professionnelle (CFP)",", the vocational training levy: 0.2% of revenue, or 6 euros on 3,000 euros. This amount gives you access to continuing education through your CPF (compte personnel de formation) account.",[11,42,43,44,51,52,56],{},"You file your declaration every month or every quarter on ",[45,46,50],"a",{"href":47,"rel":48},"https:\u002F\u002Fwww.urssaf.fr",[49],"nofollow","autoentrepreneur.urssaf.fr",". If you earn nothing in a given period, you declare zero and pay nothing. This is one of the major advantages of the micro-enterprise structure compared to corporate forms (EURL, SASU), where minimum contributions are due even with no activity. For an overview of the available legal structures, see the ",[45,53,55],{"href":54},"\u002Fblog\u002Fwhat-legal-status-should-you-choose-to-become-a-sports-coach-in-2024-complete-guide","legal status guide for sports coaches",".",[15,58,60],{"id":59},"acre-the-discount-that-changes-your-first-year","ACRE: The Discount That Changes Your First Year",[11,62,63,64,67],{},"The ACRE (Aide a la Creation ou a la Reprise d'Entreprise, a business creation support scheme) cuts your social contributions in half during the first four calendar quarters of activity. In practice, the rate drops from 25.6% to ",[23,65,66],{},"12.8%"," for micro-enterprises created before July 1, 2026. After that date, the reduction falls to 25% (effective rate: 19.2%).",[69,70,72],"h3",{"id":71},"what-that-means-in-euros","What That Means in Euros",[11,74,75,76,79],{},"On 30,000 euros of first-year revenue, the difference between the full rate and the ACRE rate amounts to roughly ",[23,77,78],{},"3,840 euros in savings",". That is the equivalent of two months' rent for a coaching studio, or enough to buy a full equipment rack.",[69,81,83],{"id":82},"eligibility-and-process","Eligibility and Process",[11,85,86,87,91],{},"ACRE has been granted automatically since 2019 for every new business registration. You do not need to file any paperwork with URSSAF. Two conditions apply: you must not have benefited from ACRE in the previous three years, and you must not already be operating as a micro-entrepreneur. If you are going through a ",[45,88,90],{"href":89},"\u002Fblog\u002Fcareer-change-sports-coach-complete-guide","career change into sports coaching",", ACRE is often the first financial lever to activate.",[15,93,95],{"id":94},"cfe-the-local-tax-many-discover-too-late","CFE: The Local Tax Many Discover Too Late",[11,97,98,99,102],{},"The CFE (cotisation fonciere des entreprises, a local business property tax) is owed by every professional, including micro-entrepreneurs. The amount varies by municipality and revenue, but it typically ranges from ",[23,100,101],{},"200 to 800 euros per year"," for a sports coach.",[69,104,106],{"id":105},"exemptions-worth-knowing","Exemptions Worth Knowing",[11,108,109],{},"Three scenarios let you avoid CFE.",[111,112,113,120,126],"ul",{},[114,115,116,119],"li",{},[23,117,118],{},"First year of activity",": full exemption, regardless of the municipality",[114,121,122,125],{},[23,123,124],{},"Annual revenue below 5,000 euros",": exemption from the minimum levy",[114,127,128,131],{},[23,129,130],{},"\"Pure\" sports activity",": professional athletes are exempt by law, but this exemption does not automatically apply to coaches who deliver sessions in a fixed location",[11,133,134,135,140],{},"CFE is declared through your professional account on ",[45,136,139],{"href":137,"rel":138},"https:\u002F\u002Fwww.economie.gouv.fr",[49],"impots.gouv.fr"," before December 15 each year. The tax notice arrives in late November. Many coaches discover it a full year after registering their business, when they receive their first notice. Plan for this expense in your budget from the start.",[15,142,144],{"id":143},"vat-franchise-en-base-and-trigger-thresholds","VAT: Franchise en Base and Trigger Thresholds",[11,146,147,148,151],{},"As a micro-entrepreneur, you benefit by default from the ",[23,149,150],{},"franchise en base de TVA"," (VAT exemption scheme). You do not charge VAT to your clients and you do not reclaim it on your purchases. Your invoices carry the statement \"TVA non applicable, art. 293 B du CGI\" (VAT not applicable under Article 293 B of the French Tax Code).",[69,153,155],{"id":154},"_2026-thresholds","2026 Thresholds",[11,157,158,159,162],{},"For service providers, the exemption threshold is set at ",[23,160,161],{},"37,500 euros of annual revenue",". If you exceed it, you must charge VAT (20%) from the first euro of the month in which you cross the threshold, and register with the business tax office (service des impots des entreprises).",[11,164,165],{},"This threshold is separate from the micro-enterprise regime ceiling (83,600 euros for services in 2026). You can therefore remain a micro-entrepreneur while being liable for VAT, in the bracket between 37,500 and 83,600 euros.",[69,167,169],{"id":168},"should-you-fear-the-switch-to-vat","Should You Fear the Switch to VAT?",[11,171,172,173,177],{},"For a coach billing private individuals, VAT is a net cost: your clients cannot reclaim it, so either your price goes up by 20% or your margin shrinks by the same amount. On the other hand, if you work with companies (corporate coaching, sports seminars), your clients deduct the VAT and the impact is neutral for them. Adapt your pricing strategy to your target clientele. The ",[45,174,176],{"href":175},"\u002Fblog\u002Fsports-coach-sole-trader-guide-to-starting-your-micro-business","complete micro-enterprise guide for sports coaches"," covers the practical implications of each threshold.",[15,179,181],{"id":180},"income-tax-versement-liberatoire-or-progressive-scale","Income Tax: Versement Liberatoire or Progressive Scale",[11,183,184],{},"As a micro-entrepreneur, your coaching income is taxed under the BNC (benefices non commerciaux) category. Two options are available to you.",[69,186,188],{"id":187},"versement-liberatoire-flat-rate-discharge-payment","Versement Liberatoire (Flat-Rate Discharge Payment)",[11,190,191,192,195],{},"This mechanism lets you settle your income tax at the same time as your social contributions, every month or quarter. The rate is set at ",[23,193,194],{},"2.2% of revenue"," for BNC activities. On 3,000 euros per month, that comes to 66 euros.",[11,197,198,201],{},[23,199,200],{},"Condition",": your reference tax income (revenu fiscal de reference) from year N-2 must not exceed 28,797 euros per household share (quotient familial). If you qualify, request it from URSSAF before September 30 for the following year.",[69,203,205],{"id":204},"progressive-tax-scale-bareme-progressif","Progressive Tax Scale (Bareme Progressif)",[11,207,208],{},"Without the versement liberatoire, your micro-entrepreneur income is rolled into your annual income tax return (form 2042-C-Pro). The tax authorities apply a flat-rate deduction (abattement forfaitaire) of 34% on your BNC revenue, then subject the remainder to the progressive scale. For a single coach with no other income, annual revenue of 36,000 euros yields a taxable income of roughly 23,760 euros, resulting in approximately 2,300 euros of annual tax (11% bracket).",[11,210,211],{},"The versement liberatoire is almost always more advantageous for coaches whose revenue exceeds 15,000 euros per year, provided they remain below the reference tax income ceiling.",[15,213,215],{"id":214},"charges-you-should-not-overlook","Charges You Should Not Overlook",[11,217,218],{},"Beyond mandatory levies, several recurring expenses weigh on the budget of a freelance sports coach.",[69,220,222],{"id":221},"rc-pro-insurance-professional-liability","RC Pro Insurance (Professional Liability)",[11,224,225,226,229,230,234],{},"Professional liability insurance (responsabilite civile professionnelle) is mandatory. Premiums range from ",[23,227,228],{},"150 to 350 euros per year"," depending on coverage and the scope of your practice (home visits, outdoor, gym, online). Get at least three quotes. The ",[45,231,233],{"href":232},"\u002Fblog\u002Fwhat-insurance-should-i-take-as-a-sports-coach-in-2024-complete-guide","insurance guide for sports coaches"," covers the key points to watch for.",[69,236,238],{"id":237},"dedicated-bank-account","Dedicated Bank Account",[11,240,241],{},"Mandatory if your revenue exceeds 10,000 euros for two consecutive years. A standard current account is sufficient (no need for a business account). Expect 0 to 10 euros per month depending on the bank.",[69,243,245],{"id":244},"equipment-and-travel","Equipment and Travel",[11,247,248],{},"Dumbbells, mats, resistance bands, travel by car: these expenses are not deductible under the micro-enterprise regime (the 34% flat-rate deduction is meant to cover them). If your actual expenses regularly exceed 34% of your revenue, the regime reel (standard sole proprietorship) becomes more tax-efficient.",[69,250,252],{"id":251},"software-and-management-tools","Software and Management Tools",[11,254,255],{},"Session scheduling, progress tracking, invoicing, messaging: the right software saves you time and prevents missed declarations. Monthly costs range from 0 to 50 euros depending on the solution you choose.",[15,257,259],{"id":258},"simulation-what-you-keep-on-3000-euros-of-monthly-revenue","Simulation: What You Keep on 3,000 Euros of Monthly Revenue",[11,261,262],{},"Let's take Thomas, a home-visit sports coach in Lyon, in his second year of activity (so without ACRE). He collects 3,000 euros per month, or 36,000 euros per year.",[69,264,266],{"id":265},"monthly-charges","Monthly Charges",[111,268,269,275,281,287,293,299,305,311],{},[114,270,271,274],{},[23,272,273],{},"URSSAF contributions"," (25.6%): 768 euros",[114,276,277,280],{},[23,278,279],{},"CFP"," (0.2%): 6 euros",[114,282,283,286],{},[23,284,285],{},"Versement liberatoire income tax"," (2.2%): 66 euros",[114,288,289,292],{},[23,290,291],{},"CFE"," (monthly equivalent, based on 350 euros\u002Fyear): 29 euros",[114,294,295,298],{},[23,296,297],{},"RC Pro insurance"," (monthly equivalent, based on 250 euros\u002Fyear): 21 euros",[114,300,301,304],{},[23,302,303],{},"Bank account",": 5 euros",[114,306,307,310],{},[23,308,309],{},"Management software",": 30 euros",[114,312,313,316,317],{},[23,314,315],{},"Total monthly charges",": approximately ",[23,318,319],{},"925 euros",[69,321,323],{"id":322},"whats-left","What's Left",[11,325,326,327,330],{},"Out of 3,000 euros collected, Thomas keeps approximately ",[23,328,329],{},"2,075 euros net",". That represents a total deduction rate of about 30.8%. In the first year with ACRE, the rate drops to roughly 22%, leaving 2,340 euros net on the same revenue.",[11,332,333],{},"This calculation does not include travel expenses, equipment, or client acquisition costs. With those items factored in, the truly available income sits closer to 1,700 to 1,900 euros on 3,000 euros of revenue.",[335,336],"revenue-calculator",{"preset":337},"coaching",[15,339,341],{"id":340},"how-ekklo-helps-you-track-your-revenue","How Ekklo Helps You Track Your Revenue",[11,343,344,345,350],{},"Knowing your charges is one thing, anticipating them is another. Ekklo centralizes the management of your coaching business: online payments, automatic invoicing, real-time revenue tracking. You know exactly how much you have collected each month, which simplifies your URSSAF declarations and your tax monitoring. Over 5,500 coaches already use the platform to run their business without spreadsheets or wasted time. ",[45,346,349],{"href":347,"rel":348},"https:\u002F\u002Fpro.ekklo.com\u002Fsignup?ref=blog-charges-coach-sportif-urssaf-cfe-impots",[49],"Create your free account"," and focus on your clients.",[15,352,354],{"id":353},"key-takeaways","Key Takeaways",[111,356,357,360,363,366,369],{},[114,358,359],{},"URSSAF contributions amount to 25.6% of revenue in 2026, reduced to 12.8% in the first year thanks to ACRE",[114,361,362],{},"CFE (200 to 800 euros\u002Fyear) is exempt in the first year and for annual revenue below 5,000 euros",[114,364,365],{},"The VAT exemption threshold is set at 37,500 euros of annual revenue for service providers",[114,367,368],{},"The versement liberatoire income tax (2.2% of revenue) is the simplest option for most coaches",[114,370,371],{},"On 3,000 euros of monthly revenue in year 2, expect roughly 925 euros in total charges, leaving a net income of approximately 2,075 euros",[15,373,375],{"id":374},"frequently-asked-questions","Frequently Asked Questions",[377,378,379,386,392,398,404],"faq",{},[380,381,383],"faq-item",{"question":382},"What is the URSSAF contribution rate for a sports coach in 2026?",[11,384,385],{},"The rate is 25.6% of collected revenue for micro-entrepreneurs providing liberal services (BNC). This rate covers health insurance, pension, family allowances, and daily sickness benefits. With ACRE in the first year, it drops to 12.8%.",[380,387,389],{"question":388},"Does a self-employed sports coach have to pay CFE?",[11,390,391],{},"Yes, except during the first year of activity (full exemption) and if annual revenue remains below 5,000 euros. The amount ranges from 200 to 800 euros per year depending on the municipality.",[380,393,395],{"question":394},"At what revenue level must a sports coach start charging VAT?",[11,396,397],{},"The franchise en base de TVA (VAT exemption) applies up to 37,500 euros of annual revenue for service providers. Beyond that threshold, you must charge VAT at 20% from the first euro of the month in which you exceed it.",[380,399,401],{"question":400},"Is the versement liberatoire income tax option worth it?",[11,402,403],{},"For most sports coaches, yes. The flat rate of 2.2% of revenue is lower than what the progressive tax scale would produce as soon as annual revenue exceeds 15,000 euros. The condition: a reference tax income below 28,797 euros per household share.",[380,405,407],{"question":406},"How much net income remains on 3,000 euros of revenue?",[11,408,409],{},"In the second year (without ACRE), a sports coach operating as a micro-entrepreneur keeps approximately 2,075 euros net after URSSAF contributions, CFE, income tax, and fixed costs (insurance, software, bank account). In the first year with ACRE, that figure rises to approximately 2,340 euros.",{"title":411,"searchDepth":412,"depth":412,"links":413},"",2,[414,415,420,423,427,431,437,441,442,443],{"id":17,"depth":412,"text":18},{"id":59,"depth":412,"text":60,"children":416},[417,419],{"id":71,"depth":418,"text":72},3,{"id":82,"depth":418,"text":83},{"id":94,"depth":412,"text":95,"children":421},[422],{"id":105,"depth":418,"text":106},{"id":143,"depth":412,"text":144,"children":424},[425,426],{"id":154,"depth":418,"text":155},{"id":168,"depth":418,"text":169},{"id":180,"depth":412,"text":181,"children":428},[429,430],{"id":187,"depth":418,"text":188},{"id":204,"depth":418,"text":205},{"id":214,"depth":412,"text":215,"children":432},[433,434,435,436],{"id":221,"depth":418,"text":222},{"id":237,"depth":418,"text":238},{"id":244,"depth":418,"text":245},{"id":251,"depth":418,"text":252},{"id":258,"depth":412,"text":259,"children":438},[439,440],{"id":265,"depth":418,"text":266},{"id":322,"depth":418,"text":323},{"id":340,"depth":412,"text":341},{"id":353,"depth":412,"text":354},{"id":374,"depth":412,"text":375},"guides","2026-09-18","URSSAF contributions, CFE, VAT, income tax, ACRE: a line-by-line breakdown of what a sports coach in micro-enterprise pays in France in 2026.","md",false,"https:\u002F\u002Fpub-35905b1a4a5b4858b7b4f757562ea4dd.r2.dev\u002Fblog-thumbnails\u002F2026-09\u002Fcharges-coach-sportif-urssaf-cfe-impots-aad57b4d.png","en",{},true,"\u002Fblog\u002Fen\u002Fsports-coach-charges-urssaf-cfe-taxes","charges-coach-sportif-urssaf-cfe-impots",{"title":5,"description":446},"blog\u002Fen\u002Fsports-coach-charges-urssaf-cfe-taxes","EttaGkTKsTVdc9fZ-6YOlmXI16a9VeY3niHJRkP0Iz0",{"de":459,"en":460,"es":461,"fr":454,"it":462,"pt":463},"abgaben-sportcoach-urssaf-cfe-steuern","sports-coach-charges-urssaf-cfe-taxes","cargas-entrenador-deportivo-urssaf-cfe-impuestos","oneri-coach-sportivo-urssaf-cfe-imposte","encargos-treinador-desportivo-urssaf-cfe-impostos",1790337894135]