Share of profit in the taxable income of households


Dernière mise à jour le :13/10/2016


The share of profit is the percentage represented by the income of non-salaried professions in the total taxable income of the geographic area observed.

This is the net income after deficits and exclusive of added value of the self-employed and includes agricultural profits (BA), business profits (BIC) and non commercial professional profits (BNC). However, in their tax return, the self-employed come under the micro-enterprise system for the BIC and under the special tax return system for the BNC and declare the amount of their turnover or income exclusive of taxes.

In 2002, such income was corrected by a lump-sum allowance which resulted in a drop in income compared to the previous calculation. The other systems show the profit after any deficit. This category of income must be interpreted with care insofar as the income declared by self-employed workers does not necessarily reflect their actual earnings.

NB, in certain cases, the share may appear outside of the normal bracket (between 0 and 100%).