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CLAUDE.md

This file provides guidance to Claude Code (claude.ai/code) when working with code in this repository.

Commands

npm run dev       # Start Vite dev server (http://localhost:5173)
npm run build     # Production build → dist/
npm run preview   # Preview production build locally

No linter or test runner is configured. There are no tests.

Dependencies

React 18 + Vite 6. No routing, no state management library, no CSS framework, no component library. Vanilla CSS only.

Architecture

Single source of truth for all fiscal data: src/constants/taxRates.js All tax rates, thresholds, and constants for 2025–2026 live here. When fiscal rules change (yearly), only this file needs to be updated. All components and the hook import from it — never hardcode fiscal values elsewhere.

Calculation logic is isolated in one hook: src/hooks/useTaxCalculator.js useTaxCalculator() accepts all user inputs and returns a single result object (or null if inputs are incomplete). It is wrapped in useMemo — only recalculates when inputs change. The hook handles three calculation paths:

  1. Cotisations sociales — flat % of CA, halved if ACRE active
  2. IR via versement libératoire — flat % of CA
  3. IR via barème progressif — abattement forfaitaire → calculerIRProgressif() → differential between foyer with/without CA income

State lives entirely in App.jsx. All child components are stateless and receive props. The only exception is ExpenseTracker, which holds local form state for the current input row (not yet committed to the parent list).

InfoPanel is a static display component — it has no props from result and never needs updating when calculation logic changes; only update it when fiscal rules change.

No routing, no state management library, no CSS framework. See Dependencies section above.

Styling

CSS custom properties (design tokens) are defined in :root in src/styles/index.css — use these tokens for any new styling. Key tokens: --primary, --success, --warning, --danger (+ -light variants), gray scale --gray-50 to --gray-900, --radius-sm/--radius/--radius-lg, --shadow-sm/--shadow/--shadow-lg.

Responsive breakpoints: 1024px (single column layout) and 640px (compact mobile). Font: Inter / system-ui stack.

Conventions

Locale fr-FR, devise EUR. Tous les labels et textes de l'UI sont en francais. Formatage monetaire via Intl.NumberFormat('fr-FR', { style: 'currency', currency: 'EUR' }).

Key data flows

  • depensesTva (array of expense objects) flows from App → useTaxCalculator → drives tva.deductible. TVA deduction is only computed when tva_assujetti === true (CA > seuil majoré).
  • The result object from useTaxCalculator is passed to both TaxResults and TvaStatus. Both components render null/empty state when result is null.
  • TVA status has three mutually exclusive states on result.tva: franchise, tolerance, assujetti — exactly one is true at any time.
  • The year state acts as a key to index into taxRates.js objects — e.g., COTISATIONS_RATES[activityType][year] — so all rate lookups are year-aware.

Result object structure

useTaxCalculator() returns null (inputs incomplete) or an object with these fields:

Champ Type Description
ca number CA saisi (parsé)
plafond / depasse_plafond number / bool Plafond micro-entreprise et dépassement
cotisations / tauxEffectif / tauxCotisations number Cotisations sociales et taux (brut & effectif avec ACRE)
acreActive bool ACRE appliqué
impotRevenu number IR calculé (VL ou barème)
impotRevenuDetail object { methode, taux, montant } si VL ; { methode, abattement, revenuNetCA, impotBrut, impotBrutSansCA, ... } si barème
tva object { franchise, tolerance, assujetti, seuilFranchise, seuilMajore, collectee, deductible, nette }
totalPrelevements / revenuNet number Somme des charges / net après prélèvements
tauxGlobalEffectif number Taux effectif global (0-1)

Helper interne : calculerIRProgressif(revenuImposable) — applique le barème par tranches (TRANCHES_IR de taxRates.js). Non exportée, utilisée uniquement dans le hook pour le calcul différentiel (IR foyer avec CA − IR foyer sans CA).

Annual fiscal update (taxRates.js only)

When updating for a new year, add an entry for that year in:

  • COTISATIONS_RATES[activityType][year]
  • VERSEMENT_LIBERATOIRE_RATES[activityType][year]
  • CA_PLAFONDS[year]
  • TVA_SEUILS[year]
  • Update ACRE end dates if needed
  • Update year selector options in RevenueInput.jsx

Fiscal scope and known limitations

This simulator covers only the three standard auto-entrepreneur regimes (BIC Ventes, BIC Services, BNC hors CIPAV). It does not handle: CIPAV-affiliated professions, mixed activities (ventes + services), furnished tourist rentals (meublés de tourisme), geographic exemptions (ZFU/ZRR), or tax credits. IR estimates are indicative only.