What is IR (impôt sur le revenu) for a business?

✅ In brief

IR (impôt sur le revenu) means that the result may be taxed at the level of the person concerned, under the applicable rules.

🧭 What you need to know

• Some activities carried out in your own name fall under IR.
• Some companies or options may lead to taxation at the level of the associés.
• The result may fall into a category such as BIC, BNC or BA depending on the activity.
• The impact depends on the personal situation and the tax household.

🛠️ How Leegal supports you

• Leegal helps you understand the wording shown during the creation process and prepare a clearer file.
• The flow can organize information, documents and points to watch, but it does not replace a personalized review.
• If your situation is specific, it is still preferable to ask a chartered accountant, a lawyer or another qualified professional for advice.

🔎 Points to check

• The chosen form: EI, company or specific option.
• The income category linked to the activity.
• Your personal situation.
• Whether comparing with IS is relevant if an option exists.

⚖️ Limits to know

• Leegal is not a law firm or an accounting firm.
• Leegal explains the options and helps prepare formalities, but does not choose for you.
• Tax, social security or personal asset consequences can depend on your actual situation.

📌 Key takeaway

IR may appear simple, but its impact depends on the personal situation.

Related articles

• What is IS (impôt sur les sociétés)?
• What is the difference between IS and the option for the régime des sociétés de personnes?
• What is the difference between profit tax and TVA?
• What is the régime réel simplifié IS?
• What is the régime réel normal IS?

Updated on: 06/07/2026