New average turnover benchmarks will come into force in 2026, setting the reference point for calculating the minimum imputed income that will apply to 2025 tax declarations filed by sole proprietors, freelancers and self employed professionals. Updated thresholds will determine how each activitys declared turnover aligns with the most recent full year of industry data, which for the upcoming cycle is 2024.
Turnover reported for 2025 will be assessed against these revised averages to identify significant deviations that could trigger adjustments. Such differences may increase the imputed income and subsequently raise the taxable base, particularly when a professionals declared earnings fall notably below the industry norm.
Several sectors will see higher benchmarks as the new averages take effect. Restaurant and mobile food service activities show an updated annual turnover of 108478.85 euros compared with 98477.32 euros previously. Road freight transport now records an average of 106672.75 euros instead of 101182.15 euros, while legal services move to 26943.21 euros from 23720.85 euros.
Activities with strong representation from small businesses also experience upward adjustments. Motor vehicle repair and maintenance rises to an average of 25515.71 euros from 23412.51 euros, and hair salons barbers and beauty services now register 18901.20 euros instead of 17045.23 euros.
Food retail in nonspecialised stores reaches a new benchmark of 148314.11 euros compared with 141323.18 euros in the previous period. A few sectors however show declines, including property rental and management services whose annual average falls to 27345.13 euros from 28794.06 euros.
Professionals who change their primary activity in 2025 or operate across multiple sectors will need to exercise particular caution because the comparison always uses the main activity as the benchmark. Seasonal businesses or sectors with substantial turnover fluctuations may also face stronger impacts if the revised average alters the reference point significantly.
