Micro-enterprise 2026: ceilings, rules and optimization

Updated in March 2026 - Micro-enterprise (formerly self-enterprise) remains the simplest regime for starting an activity. But its operating rules evolve regularly. Turnover ceilings, social security contributions, VAT exemption, simplified tax system: let's take a complete look for 2026.

The micro-enterprise is a simplified regime accessible to any natural person carrying out a commercial, artisanal or liberal activity on an individual basis. It is characterized by:

• ▸Lightened formalities: no balance sheet, no tax return
• ▸Social contributions proportional to the turnover actually collected
• ▸A simplified tax system: tax calculated after standard deduction

Hayot Expertise Advice: The micro-enterprise is ideal for testing an activity or generating additional income. Beyond a certain level of turnover, other structures (SASU (Single-member simplified joint-stock company), EURL (Single-member limited liability company)) may prove more advantageous fiscally.

Exceeding the thresholds automatically results in a transition to the real tax regime.

Thresholds 2026

Important: If you exceed the threshold two consecutive years, you permanently exit the micro-enterprise regime the following year.

Mixed activity: what’s happening?

If you combine sales activity and provision of services, the overall ceiling is €188,700, provided that the portion relating to services does not exceed €77,700.

One of the great advantages of the plan: you only pay charges if you have turnover.

Social security contribution rate 2026

These contributions cover: illness-maternity, old age, disability-death, professional training and CSG/CRDS.

ACRE: valuable aid to creation

If you are creating your micro-enterprise for the first time, you can benefit from ACRE (Aid for Business Creation and Resumption), which reduces your social security contributions by 50% during the first 12 months of activity.

To support your business creation in the best conditions, consult our article on legal obligations for business creation and compare the statuses in our guide SASU vs EURL.

Classic income tax

By default, the taxable profit is calculated after application of a flat rate deduction:

This net profit is added to your other income and is taxed at the progressive IR scale.

Tax discharge payment (VFL)

If your N-2 reference tax income does not exceed certain thresholds, you can opt for the final payment: the tax is deducted directly from your CA when the contributions are paid.

VFL 2026 rate:

• ▸Sale of goods: 1%
• ▸BIC services: 1.7%
• ▸Liberal BNC: 2.2%

Attention: The final payment is advantageous if your marginal tax rate is high. For low incomes, it can on the contrary be penalizing. Have your situation simulated by an expert before choosing.

Do you want to compare the micro-enterprise to other structures or anticipate exceeding thresholds? Our team helps you make the best choice according to your activity, your income and your objectives.

👉 Explore our business creation support services

The micro-enterprise benefits from the franchise on a VAT basis as long as the turnover remains below the applicable thresholds. You invoice without VAT, but you cannot recover any on your purchases either.

The obligatory statement to appear on all your invoices:

"VAT not applicable - article 293B of the CGI"

If you exceed the VAT thresholds (€91,900 for sales, €36,800 for services), you become subject to VAT even if you remain in the micro regime for social charges.

The micro-enterprise remains an attractive regime in 2026, particularly for starting an activity with a minimum of administrative constraints. But watch out for the pitfalls: exceeding thresholds, VAT switch, transition to a real regime... Good anticipation is essential.

📞 Ready to launch your business or optimize your diet? Our firm will help you choose the structure best suited to your project. Make an appointment with an expert

(Reference sources for this file: Urssaf, Bpifrance, Directorate General of Public Finances)