ACRE 2026 France: Complete Guide to Social Charge Exemptions for Business Founders

Updated 25 May 2026 — Reviewed by Samuel HAYOT, chartered accountant (expert-comptable), Paris.

ACRE is often described as an automatic benefit for any business founder in France. In practice, the picture is more nuanced: the exemption is partial, modulated according to income level, and subject to an application deadline that admits no flexibility. This guide explains what ACRE actually covers in 2026, what it does not cover, and the structural choices we recommend depending on the legal form selected.

In brief: ACRE is a partial exemption from social contributions for the first 12 months of activity, codified at article L131-6-4 of the Code de la Sécurité Sociale. It applies automatically to self-employed individuals (TNS — travailleurs non-salariés: sole traders and majority shareholders), but must be actively requested by micro-entrepreneurs (auto-entrepreneurs) within 45 days of registering. It can be combined with continued ARE unemployment payments and ARCE capital advance, but covers neither CSG-CRDS nor supplementary pension contributions.

The Aide à la Création ou à la Reprise d'une Entreprise (ACRE) is a partial exemption from social contributions granted for the first year of activity. It is codified at article L131-6-4 of the Code de la Sécurité Sociale (CSS) and applies to contributions for health and maternity insurance, disability and death insurance, family allowances, and basic state pension.

What ACRE is not: it is not a direct financial grant, nor a complete waiver of social charges, nor a permanent arrangement. It is a reduction applied to a limited contribution base, for a limited period.

Two distinct logics apply: general-eligibility beneficiaries (any founder or business buyer meeting one of the statutory conditions) and micro-entrepreneurs, who have been subject to specific rules since the 2019 reform.

General eligibility#

For founders who create through a company, the shareholding condition is decisive: the founder must hold more than 50% of the share capital, alone or together with their spouse, civil partner (PACS), or direct family (ascendants and descendants).

The case of SAS and SASU presidents#

Company presidents classified as assimilés-salariés (employed-equivalent directors of SAS or SASU) do not fall under the TNS social security regime. They only benefit from ACRE if, at the date of creation, they are registered job seekers receiving ARE or qualifying for non-compensated jobseeker status under the conditions above. A SASU founder who has never been employed in France and is not registered at France Travail is not eligible.

This is one of the most frequent structural decisions we encounter: a SASU creates an asymmetry of access to ACRE compared with an EURL (single-shareholder limited company with TNS status) or a sole trader.

Micro-entrepreneurs: a specific regime since 2019#

Following decree no. 2019-1215 of 20 November 2019, eligible micro-entrepreneurs receive degressive reduced contribution rates over three years, rather than an exemption calculated on profit. The application must be filed within 45 days of the activity declaration.

For TNS individuals (EI, EURL, SARL, SNC)#

The exemption is total on the portion of professional income below €30,852 in 2024 (the threshold corresponding to 75% of the 2024 PASS — the 2026 threshold is to be verified with URSSAF, the 2026 PASS being set at €46,368), then degressive between that threshold and 120% of PASS, and nil above it.

2026 thresholds calculated on the basis of a PASS of €46,368. Exact 2026 thresholds should be confirmed on urssaf.fr or legifrance.gouv.fr.

What this means in practice: a founder whose professional income is below approximately €34,776 pays virtually no health, disability, family allowance or basic pension contributions for the first 12 months. The effective charge then reduces to CSG-CRDS (9.7%), supplementary pension contributions, and the professional training levy (CFP) — which still represents a substantial saving.

Worked example: SASU president, income €25,000#

A SASU president who was previously a registered job seeker, benefiting from ACRE, declares €25,000 in remuneration in year one. The TNS contribution rates do not apply to his regime (he is assimilé-salarié), but had he created an EURL instead:

• Income: €25,000 (well below the 75% PASS threshold)
• Contributions exempted: health insurance (~6.5%), disability-death (~1.3%), family allowances (~2.15%), basic pension (~17.75%) — approximately 27.7% of income on the exempt portion
• Estimated saving over 12 months: approximately €6,900 in TNS contributions not owed
• Charges still due: CSG-CRDS (9.7%), supplementary pension (~7%), CFP (~0.25%) — approximately 17% applied to income

This saving is real but must be anticipated in cash-flow planning: at the year-end regularisation (generally the following financial year), if definitive income exceeds the provisional basis, a catch-up demand can follow.

For micro-entrepreneurs#

These rates apply to gross revenue, not profit. The contribution base is therefore broader than for a TNS individual under the real income regime.

TNS individuals under the standard regime: near-automatic application#

For sole traders (entrepreneurs individuels), single-shareholder company managers (EURL), and majority shareholders of SARL, the ACRE application is embedded in the company registration process via the INPI single-window portal (formalites.entreprises.gouv.fr). The ACRE box appears in the declaration form. If it is ticked and the eligibility condition is met, URSSAF processes the application without any additional step.

Caution: "near-automatic" does not mean "without vigilance". The registration service must have transmitted the application correctly. We recommend verifying the URSSAF acknowledgement independently within 10 days of company creation.

Micro-entrepreneurs: mandatory active application within 45 days#

Auto-entrepreneurs must file a separate application on urssaf.fr or via the form available on service-public.fr. The 45-day deadline from the activity declaration is absolute. No waiver is provided for under the legislation.

Procedure:

1. Log in to your online account at urssaf.fr (Mon compte > Ma situation > ACRE)
2. Complete the ACRE application form
3. Attach supporting documents appropriate to your eligibility category (France Travail certificate, RSA proof, identity document, etc.)
4. Keep the numbered acknowledgement of receipt

URSSAF has 30 days to respond. No response within that period constitutes tacit acceptance.

The exemption period covers 12 consecutive months from the URSSAF affiliation date (not the activity start date declared at the company register). This distinction can create a gap of one to several weeks.

ACRE ends:

• At the expiry of the 12-month period;
• If income exceeds 120% of PASS over the covered year (the exemption is lost retrospectively on the excess portion);
• In the event of cessation of activity before the end of the period.

It can only be granted once per person, except where a new activity is created more than 3 years after the cessation of the previous one.

This is a point that is frequently confused in business creation files. Here is the operational distinction:

These three instruments are not mutually exclusive. A founder can benefit simultaneously from ACRE (URSSAF reduction) and maintained ARE (income supplement during the ramp-up phase). However, ARCE and maintained ARE are mutually exclusive: the founder must choose one or the other at France Travail.

The choice between maintained ARE and ARCE depends on how long the ramp-up to sustainable income is expected to take and on the need for equity capital. We generally recommend maintained ARE for projects where returning to a sufficient level of income is expected to take more than 12 months.

Even with ACRE, the following charges are owed from the first euro of income:

• CSG and CRDS: 9.7% on professional income (non-waivable)
• Supplementary pension contributions (mandatory for certain TNS statuses)
• Professional training levy (CFP): 0.1% to 0.3% of income depending on status
• Contributions on the portion of income exceeding 120% of PASS

In clear terms, even a founder benefiting fully from ACRE must provision approximately 10 to 17% of income for residual charges, depending on their legal structure.

Choosing between EURL and SASU with ACRE in mind. A project founder who was previously employed and registers as a job seeker before creating a company can access ACRE regardless of the legal form chosen. But if the founder does not meet the ARE or ASS conditions, a SASU excludes them from ACRE, whereas an EURL grants access as of right. This is not the only criterion for choosing a structure, but it is a quantifiable one.

Anticipating the regularisation. ACRE reduces the provisional contributions paid in year one. At the regularisation (generally in year N+1), if definitive income is higher than the provisional bases, the catch-up demand can be significant. We systematically set aside a dedicated cash reserve in the early months.

Not confusing the ACRE period with the accounting year. ACRE covers 12 rolling months, not the fiscal year. A founder who affiliates on 1 July 2026 benefits from ACRE until 30 June 2027, spanning two financial years.

If income exceeds 120% of PASS over the year covered by ACRE, the exemption is lost retrospectively on the portion exceeding the threshold. URSSAF recalculates the contributions owed and issues a regularisation demand. We have handled files where a founder who planned for gradual income growth in fact exceeded the threshold in year one — the URSSAF catch-up represented several thousand euros that had not been provisioned.

Best practice: as soon as income projections approach 100% of PASS, notify URSSAF and begin provisioning the additional contribution.

• The PASS 2026 is set at €46,368 (to confirm on urssaf.fr for exact modulation thresholds)
• The full exemption threshold (75% of PASS) and the loss threshold (120% of PASS) must be verified on the basis of the PASS in force in the year of creation
• The INPI single-window reform has changed the ACRE application transmission process since 2023 — verify URSSAF confirmation independently of the INPI acknowledgement
• For micro-entrepreneurs, the ACRE rate applicable in years 2 and 3 depends on the date of first affiliation, not the calendar year

• Verify eligibility before company registration (legal status, shareholding, France Travail situation)
• Tick the ACRE box in the INPI single-window form or file the URSSAF application within 45 days (micro-entrepreneurs)
• Retain the numbered acknowledgement and URSSAF decision
• Check the ACRE certificate in your URSSAF online account within 30 days of the application
• Provision residual charges from month one (CSG-CRDS, supplementary pension, CFP)
• Alert your chartered accountant as soon as projected income approaches 100% of PASS
• Build the year-end regularisation into your cash-flow plan

A client taking over an artisan SME (APE code: painting works) structured the acquisition through a SARL, holding 70% of share capital. He was also a registered job seeker receiving ARE at the time of company creation. ACRE was granted. His management fees in the first year came to €32,000. This amount is below 75% of PASS — the exemption was total on the covered contributions. His effective saving exceeded €7,000 over the financial year. In addition, his ARE was maintained for the first 8 months, allowing him to build a cash reserve before his remuneration level became self-sufficient. At year-end close, the URSSAF regularisation covered only the residual charges, with no unpleasant surprise.

This profile (business buyer, ARE recipient, majority SARL shareholder, income below 75% of PASS) represents a close-to-optimal configuration for ACRE. But it requires coordination between France Travail and URSSAF from the very first month, and disciplined management of supporting documents.

For more on your own creation or acquisition situation, see also:

• Business creation with a chartered accountant: the complete service
• Auto-entrepreneur and subcontracting: what you need to know
• Société de fait: risks and consequences
• TNS social contributions 2026
• Business creation grants and aids 2026

Article written by Samuel HAYOT, chartered accountant registered with the Ordre des experts-comptables. This content is informational and does not constitute personalised advice. Thresholds and rates cited are those in force or estimated for 2026 — to be confirmed on urssaf.fr and legifrance.gouv.fr before any decision is made.