What are the micro-entrepreneur contribution rates in 2026?
12.3% on sales, 21.2% on BIC services, 25.6% on BNC under the SSI and 23.2% for the CIPAV. The versement libératoire adds 1%, 1.7% or 2.2%.
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Detailed Explanation
## Rates
The BNC (SSI) rate went from 24.6% to 25.6% on 1 January 2026.
## Income tax
The versement libératoire needs a 2024 reference income under EUR 29,315 per part. Otherwise the abattement is 71%, 50% or 34%, with a minimum of EUR 305.
## ACRE
On application within 60 days, creations from 1 July 2026 pay 75% of the normal rate.
## Ceilings
EUR 203,100 for sales and EUR 83,600 for services and BNC. Leaving the regime happens only if a ceiling is exceeded two years in a row, from 1 January of the following year.
## Declaring
Turnover is declared monthly or quarterly on autoentrepreneur.urssaf.fr by the end of the following month, even when it is zero. Finn works out the contribution from your sales and tracks the date; you declare and pay.
Source: https://www.economie.gouv.fr/entreprises/micro-entreprise-auto-entreprise-charges-sociales
Real-World Examples
EUR 20,000 of BIC services
21.2% gives EUR 4,240 of contributions.
Common Mistakes to Avoid
- Using last year's BNC rate
- Skipping a zero declaration
Frequently Asked Questions
When do I declare?
Monthly or quarterly, by the end of the following month.
Practical Tips
- Apply for ACRE within 60 days
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