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Professionals taxed as natural persons (individual entrepreneur, trader or independent craftsman, self-entrepreneur for example) are subject to income tax. Income tax affects their overall net income.
The total net income consists of the total net income of the following categories:
- Salaries, wages and allowances
- Pensions, pensions and annuities
- Remuneration of certain company managers (mainly SARL managers)
- Income from financial investments
- Gains and other gains (e.g. sales of securities)
- Industrial and Commercial Benefits (BIC)
- Non-commercial profits of the liberal and related professions (NLC)
- Agricultural profits
- Land income