Benefit of non-commercial professions (BNC)

The Benefits of Non-Commercial Professions (BNC) are the income assimilated to non-commercial profits, the profits of the liberal professions, offices and offices whose holders do not have the status of traders, the non-wage income of sportsmen and artists and the profits of all lucrative operations and source profits that are not related to another category of profits or income. The General Administration of Taxes and Domains (AGID) is responsible for collecting this tax.