ACRE 2026 France: Complete Guide to Social Charge Exemptions for Entrepreneurs
ACRE 2026: eligibility conditions, URSSAF exemption rates, duration, application procedure and special rules for micro-entrepreneurs and company directors.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Updated April 2026 — ACRE (Aide à la Création ou à la Reprise d'une Entreprise) is one of the most effective tools for reducing social contribution costs during the first years of business activity in France. Yet its eligibility conditions, rates and application procedures are frequently misunderstood. This guide covers ACRE in 2026 for self-employed individuals (TNS) and company directors.
What Is ACRE?#
ACRE is a partial exemption from social contributions granted to individuals who create or take over a business. It is codified in article L131-6-4 of the French Social Security Code (CSS) and administered by URSSAF.
It applies to:
- Self-employed individuals (TNS): managers of EURL/SARL, sole traders (EI), SNC partners;
- Company directors treated as employees (SAS/SASU presidents) only if they are registered as job seekers or receive specific social benefits.
Key 2026 update: Since the 2019 reform, ACRE is no longer automatic for micro-entrepreneurs. An active application must be filed within 45 days of registration.
Who Can Benefit from ACRE in 2026?#
Standard eligibility conditions (CSS art. L131-6-4)#
ACRE is available to:
- Individuals who create or take over an artisan, commercial, professional or agricultural activity — including through a company where they hold more than 50% of share capital;
- Job seekers receiving or entitled to unemployment benefits (ARE, ASS, RSA, ATA);
- People aged 18–25 (extended to 29 for recognised disabled individuals);
- Individuals who take over a company in difficulty;
- RSA recipients or participants in the NACRE support programme.
Exemption Rates 2026#
For self-employed individuals (TNS)#
| Period | Exemption rate |
|---|---|
| Year 1 (12 months from URSSAF registration) | 50% on earnings up to 1 PASS (2026: €46,368) |
| Thereafter | Standard contributions resume |
The exemption covers health, maternity, disability, family allowances and basic pension contributions. It does not cover CSG-CRDS (9.7%), supplementary pension or professional training contributions.
For micro-entrepreneurs (specific declining rates)#
| Year | Commerce rate | Service rate |
|---|---|---|
| Year 1 | 6.2% | 2.8% |
| Year 2 | 8.3% | 3.7% |
| Year 3 | 10.4% | 4.7% |
| Post-ACRE | Full rate: 12.3% | 6% or 21.2% |
Rates apply to net revenue (not profit).
How to Apply for ACRE#
Deadline: Application must be filed within 45 days of URSSAF registration. This is a strict deadline — no exceptions.
Procedure:
- Log in to your URSSAF personal account at urssaf.fr;
- Complete the ACRE application form;
- Attach required supporting documents (job seeker certificate, RSA proof, ID, etc.).
URSSAF has 30 days to respond. No response within 30 days = deemed acceptance.
ACRE and Legal Structure#
| Legal structure | ACRE available? | Specific conditions |
|---|---|---|
| EI / EIRL | Yes | Application within 45 days |
| EURL (TNS manager) | Yes | > 50% shareholding |
| SARL (majority manager) | Yes | Same |
| SASU (employed president) | Yes, if job seeker | ARE or ASS certificate required |
| Micro-entrepreneur | Yes, declining rates | Application within 45 days |
What ACRE Does Not Cover#
- CSG/CRDS (9.7%) — always due;
- Supplementary pension contributions;
- Professional training levy;
- Contributions on earnings above PASS.
Combining ACRE with Other Schemes#
ACRE is cumulative with:
- ARCE (60% of remaining unemployment rights paid as capital, in two instalments);
- Maintained ARE (continued unemployment payments during the business launch phase);
- Regional grants and NACRE mentoring support.
⚠️ ACRE ≠ ARCE. ACRE is a URSSAF social contribution exemption. ARCE is a lump-sum advance on unemployment rights paid by France Travail.
Further Reading#
- Business creation grants 2026
- TNS social contributions 2026
- SASU vs EURL: which structure to choose?
- Business creation services Paris
Frequently asked questions
Can ACRE be renewed?+
No. ACRE can only be granted once per person, unless the previous activity was ceased more than 3 years prior.
What if I exceed the PASS threshold?+
Earnings above the PASS are subject to full standard contributions. Only earnings below the PASS benefit from partial exemption.
Can I claim ACRE for a second company?+
Not if you are still registered as self-employed for your first activity.
Does ACRE apply to dividends?+
No. ACRE applies exclusively to earned income (management remuneration or sole trader profit). Dividends are not covered.
What is the risk of missing the 45-day deadline?+
URSSAF will reject any late application without exception. No appeal or waiver is available. Always apply on the day of registration.
English practical addendum#
This English section is written for international readers who need to apply the French guidance to a real management decision. The key point for ACRE relief for French business creators is not to memorise every technical rule, but to connect the rule to documents, deadlines, cash impact and governance. For founders choosing between micro-enterprise, sole proprietorship, SASU or EURL, the right approach is to identify the decision to be made, collect reliable evidence, and only then choose the accounting, tax, payroll or legal treatment.
The practical decision is whether the relief fits the legal form, remuneration plan and first-year cash forecast. That decision should be documented before the year-end close, financing discussion, payroll run, transaction signing or tax filing concerned by the topic. When the matter is material, the file should include who decided, which assumptions were used, and which professional advice was obtained.
Evidence to keep#
- eligibility evidence;
- registration documents;
- remuneration forecast;
- social-contribution notices;
- cash plan;
ACRE should be integrated into a full launch budget; it does not replace pricing, VAT, payroll and income-tax planning. A clean file also helps the company answer questions from banks, investors, auditors, tax authorities, employees or buyers. It is usually cheaper to prepare that evidence during the process than to reconstruct it after a dispute, audit or urgent financing request.
Management checklist#
Before acting, management should run a short checklist. First, confirm that the entity, period and perimeter are correct. Second, compare the accounting treatment with the tax, payroll or legal consequence. Third, quantify the cash effect, because a technically valid option may still be unsuitable if it creates a short-term liquidity issue. Fourth, make sure the decision can be explained in plain English to a shareholder, lender, employee or buyer who is not familiar with French terminology.
For French subsidiaries of foreign groups, translation is also a control topic. A term that sounds familiar in English may not have the same legal meaning in France. The safer method is to keep the French source wording in the working file, then add a short English management note explaining the decision, the financial effect and the residual risk.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Sources
Official and operational sources cited for this page.
This topic is part of our service Company formation in France | SASU, SAS, SARL
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