# What is Entrepreneur individuel (EI)?

Country: France

An entrepreneur individuel (EI) is a sole trader. The business is taxed through the owner's personal income tax, and at the réel regime the EI files a result return.

## Current rate (Calendar year. The 2031 (BIC) or 2035 (BNC) return follows the same date as the IS return.)

Personal income tax scale 2026: 0% to EUR 11,600; 11% to EUR 29,579; 30% to EUR 84,577; 41% to EUR 181,917; 45% above.

## Example

An EI at the réel with EUR 50,000 of profit files a 2031 or 2035 and carries the result to the 2042-C-PRO.

## How Entrepreneur individuel (EI) works in France

An EI can opt to be taxed to IS, which makes it work like an EURL for tax. The option must be notified to the tax office before the end of the third month of the financial year.

AccountsOS keeps the books and prepares the result figures for the EI's return.

Source: https://www.impots.gouv.fr/professionnel/questions/dans-le-cas-dune-entreprise-concernee-par-un-regime-reel-dimposition-limpot

## Related terms

- [Micro-entrepreneur](https://accounts-os.com/fr/glossary/micro-entrepreneur-france)
- [PFU (flat tax on dividends)](https://accounts-os.com/fr/glossary/pfu-france)