What is Micro-entrepreneur?
A micro-entrepreneur is a sole trader on the simplest regime: social contributions as a percentage of turnover, a flat allowance for income tax and, below the thresholds, no VAT.
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Current Rate (Calendar year. Turnover is declared monthly or quarterly on autoentrepreneur.urssaf.fr by the end of the following month.)
2026 ceilings EUR 203,100 for sales and EUR 83,600 for services and BNC. Social rates 12.3% sales, 21.2% BIC services, 25.6% BNC (SSI), 23.2% CIPAV. Versement libératoire 1%, 1.7% or 2.2%.
Example
A consultant with EUR 40,000 of services turnover (BNC under the SSI) pays 25.6%, which is EUR 10,240, in social contributions.
How Micro-entrepreneur works in France
For income tax a micro-entrepreneur receives an abattement of 71%, 50% or 34% depending on the activity, with a minimum of EUR 305, or can opt for the versement libératoire. ACRE, on application within 60 days, brings the rate to 75% of normal for creations from 1 July 2026.
AccountsOS works out contributions and tracks the ceiling. The micro-entrepreneur declares and pays.
Related terms
The franchise en base lets a small business charge no VAT and file no VAT return, below EUR 85,000 of turnover for goods or EUR 37,500 for services.
An entrepreneur individuel (EI) is a sole trader. The business is taxed through the owner's personal income tax, and at the réel regime the EI files a result return.
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