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Taxation
What are the new thresholds for micro-company?
Publié le 26 février 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
As part of their three-year upgrading, the micro-company thresholds have been revised.
New thresholds for micro-company
In order to be subject to the micro-company scheme, the latter must not exceed an annual turnover threshold excluding taxes (CAHT). This threshold is subject to a triennial revaluation.
Thus, for the years 2026, 2027 and 2028, the thresholds for the micro-company scheme are as follows:
Activity of the micro-company | Threshold for 2026, 2027 and 2028 | Old Threshold |
|---|---|---|
Sale of goods and provision of accommodation (hotel, bed and breakfast...) | €203,100 | €188,700 |
Services and liberal professions | €83,600 | €77,700 |
If the micro-entrepreneur carries out a sales and service activity (mixed activity), the HVAC: titleContent global not to be exceeded is set at €203,100 (previously €188,700).
Remember that these thresholds are prorated when the activity is created during the year.
Please note
Discover in the corresponding sheet the consequences for micro-entrepreneurs who exceed thresholds.
New thresholds for the simplified real tax regime
The thresholds of the simplified real tax regime have also been upgraded.
The actual simplified tax regime is applicable when your company exceeds the turnover thresholds of the micro-company or if you have opted for this regime.
This threshold evolves for the period 2026, 2027 and 2028:
Activity | Threshold 2026, 2027 and 2028 | Old Threshold |
|---|---|---|
Sale of goods, provision of housing | Enter €203,100 and €945,000 | Between 188 700 € and 840 000 € |
Services and liberal professions | Enter €83,600 and €286,000 | Between 77 700 € and 254 000 € |
Please note
When these thresholds are exceeded, the normal real regime applies.