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How can I calculate my profit from a self-employed activity (freelance)?

You can calculate your declarable profit in two ways:

by using accounting documents such as the balance sheet, or
by simply comparing your income with your expenses.

For self-employed accessory activities (freelance), profit is determined by comparing your income with your expenses. You can also take advantage of a flat-rate deduction based on your gross annual income.

If you prefer to deduct actual expenses rather than take advantage of the flat-rate deduction, you must complete form 152.

Updated on: 12/02/2024

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