Micro-BIC or actual expenses: how to choose?
Choosing between Micro-BIC and the actual-expense regime depends on real costs, investment level and the quality of management data you need.
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.
Micro-BIC or actual expenses: how to choose?
Updated March 2026 - The right choice depends on your actual cost base, your need to deduct expenses and whether you need simple filing or real management insight.
See also Micro-business rules in 2026, Family SARL and Should you open an SCI to invest?.
The key logic
Micro-BIC favours simplicity. The actual-expense regime becomes more relevant when charges, financing or depreciation materially change the economics.
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Conclusion
The best regime is the one that fits your real numbers, not the one that sounds easiest on paper.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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