French special BNC regime in 2026
Thresholds, 34% allowance, optional controlled return and practical obligations: a clear guide to the French special BNC regime in 2026.
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.
French special BNC regime in 2026
Updated March 2026 - The French special BNC regime, also called micro-BNC, is a simplified tax regime for many independent professionals.
How does it work?
In 2026, Entreprendre.Service-Public indicates that BNC income can remain under the micro regime if 2024 or 2025 turnover did not exceed EUR 83,600. Taxable income is determined after a 34% flat allowance.
See also our guides on the BNC filing sheet, liberal profession accounting and micro-business accounting in 2026.
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Conclusion
The simplified regime is efficient when real costs stay below the 34% allowance. Beyond that point, a controlled BNC return may be more relevant.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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