Method and sources
Three files hold every figure on the site. The first, built by a public script from Assurance Maladie open data, holds fees, headcount and practitioner characteristics for each département, region and France from 2015 to 2025; retrieved on . The second takes UNASA’s published 2024 accounts. The third, dated , gathers income, contributions, pay and tax. Pages read these files: no amount is typed into a text.
Assurance Maladie averages
Source: the “private health professionals” datasets on data.ameli.fr (national health data system, ODbL licence). Three populations: dentists other than orthodontic specialists (our “general dentists”, which include oral surgery and oral medicine specialists, not separated), orthodontic (ODF) specialists, and stomatologists, who are doctors. Average fees are computed by Assurance Maladie over full-time active practitioners: under 65, with a full year of private practice under the national agreement; those who set up during the year and hospital doctors with private patients are excluded. Total fees = fees without extra charges (agreed tariff, flat payments included) + extra fees (dépassements, allowed on prosthetics and orthodontics). Nothing is published below five practitioners: that hides orthodontics in 31 départements and stomatology in 76.
The comparison
- Comparable fees = fees entered × (1 − share of non-reimbursable work). Off-schedule procedures (implants, unreimbursed periodontics, orthodontics started after 16) are neither listed in the national classification nor reimbursed, so they are missing from the averages (DREES, health accounts, dental care sheet).
- Gap = comparable fees ÷ average − 1, for the département, the region and France. If the département average is confidential, the headline switches to the region.
- Départements beaten: how many départements have a specialty average below your comparable fees. This compares averages, not practitioners: the fee distribution is not published.
Profit and cost ratio
With costs entered, profit = fees − costs − personal contributions entered. Without, it is estimated as fees × (1 − benchmark ratio). The benchmark comes from UNASA’s public 2024 statistics on members of approved management associations taxed as sole practices (BNC): 1,969 dentists (cost ratio 65.3 %, personal social contributions and deductible CSG included) and 37 orthodontists (64.5 %, small sample). For a general dentist, the benchmark is the receipts quarter whose average is closest to yours. If you enter costs without personal contributions, your ratio is compared with the benchmark excluding them. No public statistics exist for stomatology practices: the dentists’ benchmark is applied and flagged. For a SELARL, the result shown is the practice’s before your pay and contributions.
Placing your income
DREES publishes the distribution of 2021 earnings of private dentists under the national agreement, aged 70 or under: bottom decile €35,900, lower quartile €57,500, median €93,700, upper quartile €145,700, top decile €218,700. The calculator interpolates linearly between those points to place a profit after contributions; below the bottom decile or above the top one it gives no percentile. 2021 income is in 2021 euros, so a 2025 profit compared with it looks slightly higher than it would in constant euros.
Pay, contributions, tax
Staff cost: the dental practices’ collective agreement minimum (IDCC 1619, 12 February 2026 agreement), never below the hourly minimum wage (€12.31 since 1 June 2026), plus 41.31 % employer contributions (2026 Urssaf rates for a practice under 11 staff, health and family at the full rates the relief applies to, workplace accidents limited to the pooled share), minus the general sliding-scale relief using Urssaf’s formula; the practice’s own workplace-accident rate and sector insurance are left out. CARCDSF: the fund’s 2026 scale. SELARL: corporation tax at 15 % up to €42,500, then 25 % (General Tax Code art. 219), dividends at the flat-rate levy (12.8 % income tax and 18.6 % social levies), the part above 10% of capital falling into self-employed contributions (Social Security Code art. L136-3), not calculated.
Département pages
A page is published only for départements with at least 510 dentists in private practice: 27 of them. Below that, the average rests on few practices and orthodontics is often confidential; those départements stay in the calculator and the ranking.
Tests that block publication
- Averages recomputed by hand from the official CSV files: Rhône, Paris, Auvergne-Rhône-Alpes, France, and one confidential département.
- Rankings and the count of départements beaten for a given amount, checked independently of the build script.
- UNASA cost ratios for the whole sample and one receipts quarter; DREES positions at the published quantiles.
- Urssaf’s published relief example (€2,000 gross in June 2026, coefficient 0.3178), the minimum pay of a dental nurse, the minimum-wage floor.
- The CARCDSF scale at €0, €100,000 and above five ceilings; corporation tax on either side of the €42,500 threshold.
- Every page: title, description, length, unique questions, valid internal links, no missing value.
What the site does not do
- No fee percentile, no per-chair average, no data on implants or periodontics: none of these exists in any public source.
- No separate figures for oral surgery or oral medicine, counted with general dentists by Assurance Maladie (298 and 151 dentists registered with those specialties in the RPPS directory on 15 October 2026).
- No income tax, Urssaf contributions or SELARL manager contributions.
- It replaces neither an accountant nor an approved management association: results are indicative estimates.
Updates
A new Assurance Maladie year every October (2025 went online on 12 October 2026), UNASA statistics on release, scales each 1 January, a full review at least every 12 months. An error reported to contact@dentimetre.fr is checked against the source, fixed and turned into a test (editorial policy).
All sources
- Assurance Maladie, data.ameli.fr: private health professionals’ fees by territory (2010-2025)
- Assurance Maladie, data.ameli.fr: private health professionals’ headcount and density
- Assurance Maladie, data.ameli.fr: private health professionals’ patient numbers
- Assurance Maladie, data.ameli.fr: headcount by type of private practice
- Assurance Maladie, data.ameli.fr: method (full-time active practitioners, fees at tariff, extra fees)
- UNASA, 2024 professional statistics: dentists (1,969 practices) and orthodontists (37 practices)
- DREES, Income of private health professionals (2021 income, updated 15 September 2026)
- Insee, Employment and income of the self-employed, 2025 edition: health and social work (2022 income)
- CARCDSF (dentists’ pension fund), key figures, 2025 statistics
- CARCDSF, 2026 contribution rates
- Urssaf, 2026 contribution rates for medical practitioners
- DREES, Health spending in 2024, sheet 09 “Dental care”
- Dental practices collective agreement (IDCC 1619), 12 February 2026 pay agreement
- Service-public.gouv.fr, minimum wage from 1 June 2026 (F2300)
- Urssaf, 2026 private-sector contribution rates
- Urssaf, 2026 general sliding-scale contribution relief (RGDU)
- General Tax Code, article 219 (corporation tax rates)
- impots.gouv.fr, investment income (flat-rate levy)
- Service-public.gouv.fr, social levies on investment income (F2329)
- Social Security Code, article L136-3 (dividends above 10% of capital)
- French digital health agency, Annuaire Santé (RPPS) open extract
Last checked: . National general dentist average used as reference: €302,480.
Written by Radif Partners
Publisher of benchmarking tools for French dental practices · fees, costs, ratios
Updated on · Editorial policy · Contact
Rules and rates 2026, checked on