{"id":159767,"date":"2021-05-26T19:06:43","date_gmt":"2021-05-26T17:06:43","guid":{"rendered":"https:\/\/reassurez-moi.fr\/guide\/?page_id=159767"},"modified":"2026-01-08T16:01:39","modified_gmt":"2026-01-08T15:01:39","slug":"auto-entrepreneur","status":"publish","type":"page","link":"https:\/\/guide-preprod.top-secret-rm.com\/guide\/impots\/auto-entrepreneur","title":{"rendered":"Imp\u00f4ts &#8211; Auto entrepreneur"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\" id=\"quelle-est-l-imposition-pour-un-auto-entrepreneur\">Imp\u00f4t auto-entrepreneur : r\u00e9gime fiscal, d\u00e9claration et conseils (2026)<\/h1>\n\n\n\n<p>Vous \u00eates auto-entrepreneur (ou micro-entrepreneur) et vous vous demandez quel r\u00e9gime fiscal choisir ou comment d\u00e9clarer vos revenus aux imp\u00f4ts ? <strong>En 2026<\/strong>, deux options s\u2019offrent \u00e0 vous :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le <strong>r\u00e9gime classique de l\u2019imp\u00f4t sur le revenu<\/strong>,<\/li>\n\n\n\n<li>ou le <strong>versement lib\u00e9ratoire<\/strong>, qui permet de payer vos imp\u00f4ts en m\u00eame temps que vos cotisations sociales.<\/li>\n<\/ul>\n\n\n\n<p>On vous explique tout.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quel r\u00e9gime fiscal pour un auto-entrepreneur ?<\/h2>\n\n\n\n<p>Lorsque vous optez pour le statut d\u2019auto-entrepreneur (ou micro-entrepreneur), vous devez \u00e9galement choisir un r\u00e9gime fiscal. Il en existe deux :<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-arrow-right\">\n<li>le <strong>r\u00e9gime classique de la micro-entreprise<\/strong>,<\/li>\n\n\n\n<li>le <strong>versement lib\u00e9ratoire de l\u2019imp\u00f4t sur le revenu<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Le r\u00e9gime fiscal classique de la micro-entreprise<\/strong><\/h3>\n\n\n\n<p>Par d\u00e9faut, un auto-entrepreneur rel\u00e8ve du <strong>r\u00e9gime fiscal classique<\/strong> de la micro-entreprise. Dans ce cas, le chiffre d\u2019affaires r\u00e9alis\u00e9 est d\u00e9clar\u00e9 une fois par an dans la d\u00e9claration compl\u00e9mentaire de revenus (formulaire 2042-C-PRO).<\/p>\n\n\n\n<p>L\u2019imposition se fait <strong>au bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu<\/strong>, apr\u00e8s application d\u2019un <strong>abattement forfaitaire<\/strong> cens\u00e9 couvrir les charges :<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-arrow-right\">\n<li><strong>71 %<\/strong> d\u2019abattement pour les activit\u00e9s de vente de marchandises (BIC) ;<\/li>\n\n\n\n<li><strong>50 %<\/strong> pour les prestations de services commerciales ou artisanales (BIC) ;<\/li>\n\n\n\n<li><strong>34 %<\/strong> pour les professions lib\u00e9rales relevant des BNC.<\/li>\n<\/ul>\n\n\n\n<p>L\u2019abattement minimum est de <strong>305 \u20ac<\/strong>, et aucun frais r\u00e9el ne peut \u00eatre d\u00e9duit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Le versement lib\u00e9ratoire de l\u2019imp\u00f4t sur le revenu<\/strong><\/h3>\n\n\n\n<p>Le versement lib\u00e9ratoire est une option ouverte sous conditions. Il permet de <strong>payer l\u2019imp\u00f4t en m\u00eame temps que les cotisations sociales<\/strong>, de mani\u00e8re mensuelle ou trimestrielle, directement via l\u2019Urssaf.<\/p>\n\n\n\n<p>Dans ce cas, aucun imp\u00f4t suppl\u00e9mentaire n\u2019est d\u00fb lors de la d\u00e9claration annuelle de revenus (hormis \u00e0 titre informatif). Le montant pay\u00e9 d\u00e9pend du chiffre d\u2019affaires encaiss\u00e9, selon un taux fixe :<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-arrow-right\">\n<li><strong>1 %<\/strong> pour les ventes de marchandises,<\/li>\n\n\n\n<li><strong>1,7 %<\/strong> pour les prestations de services commerciales ou artisanales,<\/li>\n\n\n\n<li><strong>2,2 %<\/strong> pour les professions lib\u00e9rales.<\/li>\n<\/ul>\n\n\n\n<p>Ce syst\u00e8me est simple et pratique, surtout si vous avez peu de charges et souhaitez \u00e9viter les r\u00e9gularisations fiscales.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Comparatif : r\u00e9gime classique ou versement lib\u00e9ratoire ?<\/strong><\/h3>\n\n\n\n<p>Voici un r\u00e9sum\u00e9 des principales diff\u00e9rences entre les deux r\u00e9gimes :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Crit\u00e8re<\/th><th>R\u00e9gime classique<\/th><th>Versement lib\u00e9ratoire<\/th><\/tr><\/thead><tbody><tr><td>Mode de paiement de l\u2019imp\u00f4t<\/td><td>Annuel via d\u00e9claration fiscale<\/td><td>Mensuel ou trimestriel avec l\u2019Urssaf<\/td><\/tr><tr><td>Calcul de l\u2019imp\u00f4t<\/td><td>Bar\u00e8me apr\u00e8s abattement<\/td><td>Pourcentage fixe du CA<\/td><\/tr><tr><td>Complexit\u00e9<\/td><td>Plus de formalit\u00e9s (formulaire 2042-C-PRO)<\/td><td>Simplifi\u00e9<\/td><\/tr><tr><td>Pertinence<\/td><td>Si vous \u00eates faiblement impos\u00e9<\/td><td>Si TMI \u2265 taux lib\u00e9ratoire<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-mars-information icon-info without-background\"><p>\ud83d\udca1 <strong>\u00c0 noter<\/strong> : le versement lib\u00e9ratoire est int\u00e9ressant si votre <strong>tranche marginale d\u2019imposition est sup\u00e9rieure<\/strong> aux taux (1 %, 1,7 %, 2,2 %).<br\/>Si vous \u00eates <strong>non imposable ou faiblement impos\u00e9<\/strong>, le r\u00e9gime classique est souvent plus avantageux.<\/p><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Comment d\u00e9clarer ses revenus en tant qu\u2019auto-entrepreneur ?<\/h2>\n\n\n\n<p>La d\u00e9claration est obligatoire <strong>dans tous les cas<\/strong>, m\u00eame si votre chiffre d\u2019affaires est nul.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>D\u00e9claration via le formulaire 2042-C-PRO (r\u00e9gime classique)<\/strong><\/h3>\n\n\n\n<p>Vous devez indiquer :<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-arrow-right\">\n<li>votre <strong>chiffre d\u2019affaires encaiss\u00e9 sur l\u2019ann\u00e9e 2025<\/strong><\/li>\n\n\n\n<li>ventil\u00e9 selon la nature de l\u2019activit\u00e9 (vente, service BIC, BNC)<\/li>\n<\/ul>\n\n\n\n<p>L\u2019administration applique ensuite automatiquement l\u2019abattement correspondant.<\/p>\n\n\n\n<div class=\"wp-block-mars-information icon-info\"><p>&#x1f50d; <strong>Exemple<\/strong> : Si vous exercez une activit\u00e9 de graphiste freelance (BNC), vous devrez renseigner le total de vos encaissements dans la case d\u00e9di\u00e9e aux BNC du 2042-C-PRO.<\/p><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>D\u00e9claration avec versement lib\u00e9ratoire (via l\u2019Urssaf)<\/strong><\/h3>\n\n\n\n<p>Vous payez l\u2019imp\u00f4t lors de vos d\u00e9clarations mensuelles ou trimestrielles \u00e0 l\u2019Urssaf.<\/p>\n\n\n\n<p>Mais vous devez <strong>quand m\u00eame reporter votre chiffre d\u2019affaires<\/strong> dans la d\u00e9claration annuelle (2042-C-PRO), \u00e0 titre informatif, notamment pour :<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-arrow-right\">\n<li>le calcul du <strong>revenu fiscal de r\u00e9f\u00e9rence<\/strong>,<\/li>\n\n\n\n<li>l\u2019ouverture de <strong>droits sociaux<\/strong>,<\/li>\n\n\n\n<li>les aides (prime d\u2019activit\u00e9, etc.).<\/li>\n<\/ul>\n\n\n\n<p>Aucun double paiement n\u2019est effectu\u00e9.<\/p>\n\n\n\n<div class=\"wp-block-mars-information icon-info without-background\"><p>La diff\u00e9rence ici, c\u2019est que l\u2019imp\u00f4t a d\u00e9j\u00e0 \u00e9t\u00e9 pay\u00e9 : la d\u00e9claration n\u2019entra\u00eene donc pas de nouveau paiement \u00e0 ce titre.<\/p><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Dates et \u00e9ch\u00e9ances \u00e0 retenir pour 202<\/strong>6<\/h3>\n\n\n\n<p>Voici les principales dates \u00e0 retenir pour \u00eatre en r\u00e8gle avec l\u2019administration fiscale en 2026 :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u00c9ch\u00e9ance<\/th><th>D\u00e9tail<\/th><\/tr><\/thead><tbody><tr><td><strong>Mensuelle ou trimestrielle<\/strong><\/td><td>D\u00e9claration de CA \u00e0 l\u2019Urssaf<\/td><\/tr><tr><td><strong>Avril &#8211; juin 2026<\/strong><\/td><td>D\u00e9claration des revenus 2025 (2042 + 2042-C-PRO)<\/td><\/tr><tr><td><strong>30 septembre 2026<\/strong><\/td><td>Date limite pour opter (ou renoncer) au versement lib\u00e9ratoire pour 2027<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-mars-information icon-check\"><p>&#x1f4a1; <strong>Conseil pratique<\/strong> : notez les \u00e9ch\u00e9ances dans un agenda ou utilisez les rappels automatiques de l\u2019espace en ligne Urssaf pour \u00e9viter les oublis.<\/p><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Exemple : Calcul de l\u2019imp\u00f4t selon votre chiffre d\u2019affaires<\/h2>\n\n\n\n<p>Voici un exemple concret pour mieux comprendre la diff\u00e9rence entre les deux r\u00e9gimes fiscaux :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Activit\u00e9<\/th><th class=\"has-text-align-center\" data-align=\"center\">CA annuel<\/th><th>R\u00e9gime classique (IR)<\/th><th>Versement lib\u00e9ratoire<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Consultant BNC<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">30 000 \u20ac<\/td><td>Abattement de 34 % \u2192 IR sur 19 800 \u20ac<\/td><td>2,2 % de 30 000 \u20ac \u2192 660 \u20ac d\u2019imp\u00f4t<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Commer\u00e7ant BIC<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">40 000 \u20ac<\/td><td>Abattement de 71 % \u2192 IR sur 11 600 \u20ac<\/td><td>1 % de 40 000 \u20ac \u2192 400 \u20ac d\u2019imp\u00f4t<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-mars-information icon-info\"><p>&#x1f4a1; <strong>\u00c0 noter<\/strong> : le choix le plus avantageux d\u00e9pend de votre tranche marginale d\u2019imposition, de votre situation familiale et de vos \u00e9ventuelles charges r\u00e9elles.<\/p><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Quelles conditions pour b\u00e9n\u00e9ficier du versement lib\u00e9ratoire en 2026 ?<\/h2>\n\n\n\n<p>Pour une option en <strong>2026<\/strong>, on regarde votre <strong>revenu fiscal de r\u00e9f\u00e9rence 2024 (N-2)<\/strong>.<\/p>\n\n\n\n<p>Le plafond est fix\u00e9 \u00e0 <strong>28 797 \u20ac par part fiscale<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Nombre de parts fiscales<\/th><th class=\"has-text-align-center\" data-align=\"center\">Plafond de RFR (2024)<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">1 part<\/td><td class=\"has-text-align-center\" data-align=\"center\">28 797 \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">1,5 part<\/td><td class=\"has-text-align-center\" data-align=\"center\">35 996 \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2 parts<\/td><td class=\"has-text-align-center\" data-align=\"center\">43 196 \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2,5 parts<\/td><td class=\"has-text-align-center\" data-align=\"center\">50 395 \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3 parts<\/td><td class=\"has-text-align-center\" data-align=\"center\">57 595 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list is-style-arrow-right\">\n<li>Vous devez aussi \u00eatre <strong>\u00e0 jour de vos obligations fiscales<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>L\u2019option doit \u00eatre exerc\u00e9e <strong>avant le 30 septembre 2026<\/strong> pour une application en 2027.<br>En cr\u00e9ation d\u2019activit\u00e9, vous disposez de <strong>3 mois<\/strong> pour opter.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Auto-entrepreneur et pr\u00e9l\u00e8vement \u00e0 la source <\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Cas n\u00b01 : vous avez opt\u00e9 pour le versement lib\u00e9ratoire<\/strong><\/h3>\n\n\n\n<p>Vous payez d\u00e9j\u00e0 votre imp\u00f4t \u00e0 l\u2019Urssaf \u2192 <strong>pas d\u2019acompte de pr\u00e9l\u00e8vement \u00e0 la source<\/strong>.<br>Vos revenus restent \u00e0 d\u00e9clarer pour le calcul du taux global.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Cas n\u00b02 : vous \u00eates au r\u00e9gime fiscal classique<\/strong><\/h3>\n\n\n\n<p>Vous \u00eates soumis \u00e0 des <strong>acomptes mensuels ou trimestriels<\/strong>, calcul\u00e9s par l\u2019administration \u00e0 partir de votre derni\u00e8re d\u00e9claration.<\/p>\n\n\n\n<p>Vous pouvez <strong>moduler ou suspendre<\/strong> ces acomptes depuis votre espace impots.gouv.fr.<\/p>\n\n\n\n<div class=\"wp-block-mars-information icon-info without-background\"><p>Vous pouvez modifier le montant ou suspendre les acomptes si votre activit\u00e9 chute, via votre espace impots.gouv.fr.<\/p><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Quels autres imp\u00f4ts pour un auto-entrepreneur en 2026 ?<\/h2>\n\n\n\n<p>En plus de l\u2019imp\u00f4t sur le revenu, un auto-entrepreneur peut \u00eatre soumis \u00e0 d&rsquo;autres taxes ou contributions. Cela d\u00e9pend de la nature de son activit\u00e9 et de certaines situations sp\u00e9cifiques. Voici les principaux imp\u00f4ts \u00e0 conna\u00eetre :<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-arrow-right\">\n<li><strong>CFE (Cotisation Fonci\u00e8re des Entreprises)<\/strong> : due \u00e0 partir de la 2\u1d49 ann\u00e9e<\/li>\n\n\n\n<li><strong>Taxe pour frais de chambre consulaire<\/strong> : selon activit\u00e9<\/li>\n\n\n\n<li><strong>TVA<\/strong> : uniquement en cas de d\u00e9passement des seuils de franchise<\/li>\n\n\n\n<li><strong>Taxe fonci\u00e8re \/ habitation<\/strong> : si local pro ou usage mixte<\/li>\n\n\n\n<li><strong>Contribution \u00e0 la formation professionnelle<\/strong> : via l\u2019Urssaf<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-style-green-top-border is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\">Auto-entrepreneur propri\u00e9taire : points de vigilance fiscaux<\/h2>\n\n\n\n<ul class=\"wp-block-list is-style-cons\">\n<li><strong>Utilisation du domicile \u00e0 des fins pro<\/strong> : attention \u00e0 l\u2019impact sur la taxe d\u2019habitation ou la taxe fonci\u00e8re.<\/li>\n\n\n\n<li><strong>D\u00e9duction des charges<\/strong> : non applicable en micro-entreprise, m\u00eame si vous utilisez une partie de votre logement.<\/li>\n\n\n\n<li><strong>Changement d\u2019usage du local<\/strong> : peut entra\u00eener une r\u00e9\u00e9valuation fiscale (notamment en copropri\u00e9t\u00e9).<\/li>\n\n\n\n<li><strong>CFE<\/strong> : due m\u00eame si l\u2019activit\u00e9 se fait \u00e0 domicile, sauf exon\u00e9ration possible la 1\u00e8re ann\u00e9e.<\/li>\n\n\n\n<li><strong>Revente du bien immobilier<\/strong> : possible taxation sur la plus-value si usage professionnel av\u00e9r\u00e9.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Peut-on cumuler le statut d\u2019auto-entrepreneur et de salari\u00e9 ?<\/h2>\n\n\n\n<p>Oui. Vous devez d\u00e9clarer :<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-arrow-right\">\n<li>vos <strong>salaires<\/strong> dans le formulaire 2042<\/li>\n\n\n\n<li>votre <strong>chiffre d\u2019affaires<\/strong> dans le formulaire 2042-C-PRO<\/li>\n<\/ul>\n\n\n\n<p>Tous les revenus sont soumis \u00e0 l\u2019imp\u00f4t sur le revenu.<\/p>\n\n\n\n<div class=\"flex  wp-block-rm-advertizing-block fix-in-sidebar\"><div class=\"image-container flex justify-center align-items-center py-3\"><img decoding=\"async\" src=\"https:\/\/guide.reassurez-moi.fr\/guide\/wp-content\/uploads\/2025\/06\/team_opti_short.png\" alt=\"reassurez-moi illustration\" class=\"wp-block-rm-advertizing-image\" loading=\"lazy\"\/><\/div><div class=\"\n                    rm-advertblock-container\n                    flex flex-column justify-center\n                    align-items-start\n                \"><p class=\"wp-block-rm-advertizing-text\n                              \n                            \">Trouvez la meilleure solution de r\u00e9duction d&rsquo;imp\u00f4t<\/p><a href=\"https:\/\/reassurez-moi.fr\/guide\/partenaire\/impots\/cleerly\/cleerly\" class=\"wp-block-rm-advertizing-button\"><span class=\"wp-block-rm-advertizing-button-text\">Simulation gratuite<\/span><\/a><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">FAQ Imp\u00f4t auto entrepreneur<\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1744728062162\"><h3 class=\"schema-faq-question my-0 font-semibold\">Dois-je d\u00e9clarer mes revenus m\u00eame si je n\u2019ai rien gagn\u00e9 ?<\/h3> <p class=\"schema-faq-answer\">Oui. La d\u00e9claration est obligatoire m\u00eame \u00e0 0 \u20ac.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1744728073679\"><h3 class=\"schema-faq-question my-0 font-semibold\">Quelle p\u00e9nalit\u00e9 en cas de retard ou d\u2019oubli ?<\/h3> <p class=\"schema-faq-answer\"><strong>Amende<\/strong> <strong>en cas de <a href=\"https:\/\/reassurez-moi.fr\/guide\/impots\/remplir-declaration\">d\u00e9claration tardive<\/a><\/strong> : 51 \u20ac.<br\/><strong>Majorations de retard<\/strong> : 0,2 % par mois sur les cotisations dues.<br\/><strong>Radiation<\/strong> : Risque de radiation si plusieurs trimestres sans d\u00e9claration.<br\/><strong>R\u00e9gularisation<\/strong> : Possible en payant les cotisations avec p\u00e9nalit\u00e9s.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1744728079821\"><h3 class=\"schema-faq-question my-0 font-semibold\">Puis-je changer de r\u00e9gime fiscal ?<\/h3> <p class=\"schema-faq-answer\">Oui, avant le <strong>30 septembre<\/strong> pour l\u2019ann\u00e9e suivante. En cas d\u2019erreur, contactez l\u2019administration.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Imp\u00f4t auto-entrepreneur : r\u00e9gime fiscal, d\u00e9claration et conseils (2026) Vous \u00eates auto-entrepreneur (ou micro-entrepreneur) et vous vous demandez quel r\u00e9gime fiscal choisir ou comment d\u00e9clarer vos revenus aux imp\u00f4ts ? En 2026, deux options s\u2019offrent \u00e0 vous : On vous explique tout. Quel r\u00e9gime fiscal pour un auto-entrepreneur ? Lorsque vous optez pour le statut\u2026<\/p>\n","protected":false},"author":67,"featured_media":0,"parent":156767,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"page_topic":[582],"class_list":["post-159767","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Imp\u00f4t auto-entrepreneur 2026 : r\u00e9gime fiscal et d\u00e9claration<\/title>\n<meta name=\"description\" content=\"Simulation, abattements, versement lib\u00e9ratoire : d\u00e9couvrez comment est calcul\u00e9 l\u2019imp\u00f4t d\u2019un auto-entrepreneur en 2026 et comment l\u2019optimiser.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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