ACRE and NACRE 2026: start-up aids for the founder
ACRE partially exempts social contributions for 12 months, but it has been tightened since 2026 and reserved for certain profiles. NACRE supports and finances. The 2026 picture.
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.
Quick answer. ACRE partially exempts the founder or buyer from their personal social contributions for 12 months. But since 1 January 2026, the scheme has been tightened: it is reserved for certain categories, notably non-compensated jobseekers registered for at least 6 of the last 18 months, with a 3-year waiting period. NACRE, separate, is a support and loan scheme, run by the regions.
ACRE and NACRE are often confused, when they answer different needs: one lightens the start-up social contributions, the other supports and finances the project. And the landscape changed in 2026 with a tightening of ACRE. Here is what the founder or buyer needs to know.
ACRE: a contribution exemption at start-up#
ACRE is a partial exemption of social contributions for the founder or buyer.
The beneficiary is exempt from part of their personal social contributions for 12 months, until the end of the third calendar quarter following the start of activity. This relief reduces the social cost of the early months, when the activity ramps up. The application must be made shortly after creation, within the allotted time, failing which the benefit is lost.
ACRE therefore lightens the start-up, but its scope was significantly narrowed from 2026, which changes things for many founders.
The 2026 tightening#
The major point of 2026 is the restriction of access to ACRE.
Since 1 January 2026, ACRE is no longer open to all founders: it is reserved for certain categories, notably non-compensated jobseekers registered with France Travail for at least 6 of the last 18 months, or other specific profiles. A waiting period applies: you must not have benefited from ACRE in the last 3 years. Moreover, for the micro-entrepreneur, the reduced contribution rate, until now at 50% of the ordinary rate, is raised for creations from 1 July 2026, which reduces the extent of the exemption.
| Item | 2026 rule |
|---|---|
| Exemption duration | 12 months |
| Access | Reserved for certain categories (tightening 1/1/2026) |
| Waiting period | No ACRE in the previous 3 years |
| Micro-entrepreneur | Reduced rate raised for creations from 1/7/2026 |
| Application | Within the allotted time after creation |
NACRE: support and loan#
NACRE answers a different need from ACRE: support and financing.
The NACRE scheme aims to support the founder or buyer in structuring their project, financing and start-up, often with a zero-rate loan intended to strengthen the contribution and ease access to bank credit. Its implementation is run by the regions, which implies terms varying by territory. NACRE combines with other financing levers, such as the Bpifrance guarantee or the growth loan.
You must therefore not confuse ACRE, which lightens contributions, and NACRE, which supports and finances: a founder can, depending on their situation, use one, the other, or both.
Our view#
ACRE remains a useful boost at start-up, but its tightening in 2026 forces you to check eligibility before counting on it: many founders who would have benefited before no longer qualify. NACRE keeps all its value for support and contribution.
Our approach is to precisely check eligibility for ACRE under the new rules, to respect the application deadline, and to combine NACRE with the other start-up financings. For a founder, the point is not to stack acronyms, but to use the right schemes by profile and project. An upstream check avoids the disappointment of a benefit thought acquired but lost since 2026.
A common case#
A founder counted on ACRE to lighten their first contributions, as they had heard from relatives set up before 2026. The check showed that they no longer fell within the eligible categories since the tightening of 1 January 2026. Rather than build their forecast on a lost benefit, they refocused their plan on NACRE for support and contribution, and on a bank guarantee. The project stayed financeable, but on exact bases rather than on an ACRE that had become inaccessible.
Frequently asked questions
What is ACRE?+
It is a partial exemption of the founder's or buyer's personal social contributions for 12 months, until the end of the third calendar quarter following the start of activity. It lightens the social cost of the start-up.
What changes in 2026?+
Since 1 January 2026, ACRE is reserved for certain categories, notably non-compensated jobseekers registered for at least 6 of the last 18 months, with a 3-year waiting period. The micro-entrepreneur's reduced rate is also raised for creations from 1 July 2026.
Who can benefit from ACRE?+
Since 2026, specific categories of founders or buyers, including non-compensated jobseekers under a registration condition, and other profiles. You must check your eligibility under the new rules before counting on the aid.
What is the difference between ACRE and NACRE?+
ACRE lightens the start-up social contributions. NACRE is a support and financing scheme, often with a zero-rate loan, run by the regions. They are two distinct aids, sometimes combinable.
How do you apply for ACRE?+
The application must be made shortly after creation, within the allotted time, failing which the exemption is lost. The terms depend on the status, notably for the micro-entrepreneur.
Does NACRE finance the project?+
NACRE supports the structuring and start-up, often with a zero-rate loan that strengthens the contribution and eases access to bank credit. Its implementation is run by the regions, with varying terms.
Key takeaways#
- ACRE partially exempts social contributions for 12 months.
- Since 1 January 2026, it is reserved for certain categories, with a 3-year waiting period.
- The micro-entrepreneur's reduced rate is raised for creations from 1 July 2026.
- NACRE is separate: support and financing, often a zero-rate loan, run by the regions.
- You must check eligibility for ACRE before building your forecast on it.
- ACRE and NACRE answer different needs and can sometimes be combined.
Article written by the Hayot Expertise firm, registered with the Order of Chartered Accountants of Ile-de-France. Updated for 2026. This article is for information purposes and does not replace an analysis of your own situation.
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
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