{"id":11230,"date":"2015-09-15T00:30:28","date_gmt":"2015-09-14T22:30:28","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11230"},"modified":"2026-08-03T09:44:39","modified_gmt":"2026-08-03T07:44:39","slug":"bnc-benefices-non-commerciaux","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/bnc-benefices-non-commerciaux\/","title":{"rendered":"Les BNC (B\u00e9n\u00e9fices Non Commerciaux)"},"content":{"rendered":"<p style=\"text-align: justify;\">Que l\u2019on exerce sous forme d\u2019entreprise individuelle ou sous forme de soci\u00e9t\u00e9 impos\u00e9e \u00e0 l\u2019IR, l\u2019imp\u00f4t sur le revenu va frapper le revenu net global du foyer fiscal de l\u2019entrepreneur ou de l\u2019associ\u00e9. Pour la d\u00e9termination de son revenu imposable, seront retenus les revenus nets cat\u00e9goriels en fonction de l\u2019activit\u00e9 exerc\u00e9e. Il peut s\u2019agir de traitements et salaires, de revenus de capitaux mobiliers, de revenus fonciers, de b\u00e9n\u00e9fices industriels et commerciaux (BIC), de b\u00e9n\u00e9fices agricoles (BA) ou encore de b\u00e9n\u00e9fices non commerciaux (BNC).<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts-de-France, fait le point sur le r\u00e9gime des b\u00e9n\u00e9fices non commerciaux (BNC).<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Que recouvrent les b\u00e9n\u00e9fices non commerciaux (BNC)\u00a0?<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">Seront impos\u00e9s \u00e0 l\u2019imp\u00f4t sur le revenu dans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux (BNC)\u00a0:<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li>Les revenus provenant d\u2019une activit\u00e9 lib\u00e9rale, comme les revenus des avocats, m\u00e9decins, experts comptables\u2026<\/li>\n<li>Les revenus ne se rattachant \u00e0 aucune autre cat\u00e9gorie, comme ceux des <strong>agents commerciaux<\/strong>\u00a0;<\/li>\n<li>Les revenus provenant de la<strong> propri\u00e9t\u00e9 intellectuelle,<\/strong> comme les droits d\u2019auteur\u00a0;<\/li>\n<li>Les revenus provenant de la <strong>propri\u00e9t\u00e9 industrielle,<\/strong> comme les brevets\u00a0;<\/li>\n<li>Les revenus accessoires per\u00e7us par les<strong> professions non commerciales <\/strong>dans le prolongement de leur activit\u00e9\u2026<\/div><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>L\u2019imposition des b\u00e9n\u00e9fices non commerciaux (BNC)<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">Il existe <strong>deux r\u00e9gimes d&rsquo;imposition<\/strong>, en fonction du chiffre d\u2019affaires r\u00e9alis\u00e9 :<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Le r\u00e9gime \u00ab\u00a0micro-BNC\u00a0\u00bb<\/span><\/h3>\n<p><span class=\"s1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/regime-micro-bnc\/\">Le r\u00e9gime micro-BNC<\/a>,<\/span><\/span>\u00a0un <strong style=\"text-align: justify;\">r\u00e9gime forfaitaire ouvert aux contribuables lorsque les recettes brutes (hors TVA) annuelles ne d\u00e9passent pas 32 900 euros.<\/strong><span style=\"text-align: justify;\"> L&rsquo;imposition des contribuables se fera sur un b\u00e9n\u00e9fice \u00e9valu\u00e9 forfaitairement \u00e0 66% de leurs recettes. Un <\/span><strong style=\"text-align: justify;\">abattement pour frais professionnels est pratiqu\u00e9 \u00e0 hauteur de 34%<\/strong><span class=\"exergue\" style=\"text-align: justify;\"><strong>.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">A noter qu\u2019il existe un<strong> abattement minimum \u00e0 hauteur de 305 euros par an<\/strong>.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">A noter \u00e9galement que les personnes qui rel\u00e8vent du r\u00e9gime \u00ab micro-BNC \u00bb, comme les\u00a0<span class=\"s1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/auto-entrepreneur\/\">autoentrepreneurs<\/a><\/span><\/span>, peuvent opter pour le <strong style=\"text-align: justify;\">versement lib\u00e9ratoire de l\u2019imp\u00f4t sur le revenu.<\/strong><span style=\"text-align: justify;\"> Le montant de leur imp\u00f4t s\u2019\u00e9l\u00e8vera alors \u00e0 2,2% de leur chiffre d\u2019affaires hors taxe.<\/div><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Le r\u00e9gime de la d\u00e9claration contr\u00f4l\u00e9e<\/span><\/h3>\n<p style=\"text-align: justify;\"><strong>Ce r\u00e9gime d\u2019imposition va concerner les personnes <\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>qui ont per\u00e7u des recettes sup\u00e9rieures \u00e0 la limite de 32 900 euros,<\/strong><\/li>\n<li style=\"text-align: justify;\">celles qui ont volontairement opt\u00e9 pour ce r\u00e9gime,<\/li>\n<li style=\"text-align: justify;\">enfin celles qui ne peuvent b\u00e9n\u00e9ficier du r\u00e9gime \u00ab\u00a0micro-BNC\u00a0\u00bb.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">A noter qu\u2019ici, pour d\u00e9terminer le b\u00e9n\u00e9fice imposable, on ne pratique aucun abattement et<strong> on prend en compte les b\u00e9n\u00e9fices nets r\u00e9alis\u00e9s.<\/strong><\/p>\n<p style=\"text-align: justify;\">Normalement, il faut prendre en compte ce qui est effectivement pay\u00e9 et encaiss\u00e9 au cours de l\u2019exercice.<\/p>\n<p style=\"text-align: justify;\">N\u00e9anmoins, <strong>il existe un r\u00e9gime optionnel permettant aux contribuables de d\u00e9terminer leur r\u00e9sultat \u00e0 partir des cr\u00e9ances acquises et des d\u00e9penses engag\u00e9es<\/strong> (comptabilit\u00e9 d\u2019engagement). Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/comptabilite-de-tresorerie-ou-dengagement\/\">Comptabilit\u00e9 de tr\u00e9sorerie ou d\u2019engagement\u00a0?<\/a><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Cette option, valable un an mais reconductible tacitement, doit s&rsquo;exercer <strong>avant le 1er f\u00e9vrier <\/strong>de l\u2019ann\u00e9e au titre de laquelle l\u2019imp\u00f4t sur le revenu est \u00e9tabli. Pour y renoncer, le contribuable doit en faire la demande avant le 1<sup>er<\/sup> f\u00e9vrier de l\u2019ann\u00e9e au titre de laquelle il souhaite changer de r\u00e9gime.<\/div><\/p>\n<p class=\"p1\"><span class=\"s1\">Pour en savoir plus sur les r\u00e9gimes d\u2019imposition, consultez nos articles sur le blog de Valoxy : <\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/regimes-dimposition-france\/\"><span class=\"s3\">Les r\u00e9gimes d\u2019imposition en France<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/benefices-industriels-et-commerciaux\/\"><span class=\"s3\">Les B\u00e9n\u00e9fices Industriels et Commerciaux (BIC)<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/regime-micro-bnc\/\"><span class=\"s3\">Le r\u00e9gime micro-BNC<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/regime-micro-bic\/\"><span class=\"s3\">Le r\u00e9gime micro-BIC<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/\"><span class=\"s3\">Les b\u00e9n\u00e9fices agricoles<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Que l\u2019on exerce sous forme d\u2019entreprise individuelle ou sous forme de soci\u00e9t\u00e9 impos\u00e9e \u00e0 l\u2019IR, l\u2019imp\u00f4t sur le revenu va frapper le revenu net global du foyer fiscal de l\u2019entrepreneur ou de l\u2019associ\u00e9. Pour la d\u00e9termination de son revenu imposable,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11088,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-11230","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les BNC (B\u00e9n\u00e9fices Non Commerciaux) | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Les BNC (b\u00e9n\u00e9fices non commerciaux) sont principalement les revenus des professions lib\u00e9rales, non commerciales.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/bnc-benefices-non-commerciaux\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les BNC (B\u00e9n\u00e9fices Non Commerciaux) | Blog Valoxy - 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