Aid for the creation or resumption of a company (Acre)

Verified 01 July 2026 - Entreprendre Service Public / (Prime Minister)

Aid for the creation or resumption of a company (Acre) consists of temporary exemption from social security contributions at the beginning of activity. We detail the conditions and steps to be taken to benefit from the Acre, for micro-entrepreneurs (« self-employed ») and other creators or buyers of companies.

Micro-entrepreneur

Aid for the creation or resumption of a company (Acre) is a scheme to encourage entrepreneurs to create or resume a company.

The creator or buyer benefits from a reduced rate of social security contributions equal to 75% the standard rate of social security contributions.

As a reminder, the amount of social contributions varies depending on the nature of the activity carried out.

The exemption from social security contributions is therefore 25%.

Example :

An electrician is subject to the social security contributions applicable to commercial and craft service activities (BIC). This rate is equal 15.9% (instead of 21.2% applicable to this sector for a company creator who does not benefit from the Acre).

This exemption applies until the end of the 3rde calendar quarter following the declared activity start date (or registration) of the company.

It is this date that marks the beginning of the exemption from social security contributions.

It is advisable to start your micro-company (or « self-company ») at the beginning of the calendar quarter (January, April, July or October) and to apply for Acre immediately after completion of the registration formalities at the company formalities window.

Example :

A micro-entrepreneur launches his online sales activity (e-commerce). As a merchant, the amount of his social security contributions corresponds to 12.3% of its turnover.

It starts its activity on September 3, 2026.

By benefiting from the Acre, the amount of his contributions is reduced by 25% and this, until 30 June 2027.

Here, the benefit of Acre expires after 10 months only. If the micro-entrepreneur starts his activity (at the beginning of July), the micro-entrepreneur will benefit from the Acre until the same deadline (30 June 2027) but for 12 months.

The Acre should not be confused with the following 2 devices:

To benefit from Acre as a micro-entrepreneur, you must be in one of the following situations :

You must be in start of activity and not having benefited from the Acre during the 3 previous years (in respect of another company creation or takeover).

Obtaining the Acre is not automatic.

For Acre's application, the following steps must be taken:

  1. Finalize the creation formalities on the website of the company formalities window
  2. Download the proof of creation of activity that is necessary to request the Acre
  3. Fill in the Acre application form and transmit it immediately to Urssaf from theUrssaf messaging space accompanied by following documents :
    • Proof of creation of activity (downloadable from the website of the company formalities desk)
    • Proof that you can benefit from the Acre (see table below).
Tableau - Supporting documents to accompany Acre's application

Criteria to benefit from the Acre exemption

Supporting documents to be provided

Claimant for a job

Notification of opening of rights or last payment document

Uncompensated job seeker registered with France Travail 6 months in the last 18 months

Registration history at France Travail

Beneficiary of the (RSA) or the Specific solidarity allowance (ASS)

Proof of eligibility as a recipient of the aid mentioned

Young people aged 18 to 25

For children under 26 years of age, proof of date of birth is sufficient

Person under 30 years of age without compensation (insufficient working time for the opening of rights) or person under 30 years of age recognized as disabled

  • For those aged 26 to less than 30: sworn certificate of non-compensation by the unemployment insurance scheme or employment contract accompanied by any document attesting to its termination
  • For a person with a disability: proof of recognition of a person with a disability issued by the departmental commission for the rights and autonomy of persons with disabilities (CDAPH).

Employee or person dismissed from a company in safeguard, recovery or judicial liquidation that takes over the activity of the company

Copy of the judgment opening the bankruptcy procedure or, failing that, a certificate from the liquidator, the insolvency administrator or the judge commissioner.

Person with a Cape (contract to support the company project

Copy of the company project support contract (Cape)

Person setting up a company located in a priority neighborhood of the city policy (QPV)

Justification of the address of the establishment where the activity is carried out in the QPV

Person setting up a company within a zone France ruralités revitalization (ZFRR) or a zone France ruralités revitalization « plus » (ZFRR+)

Justification of the address of the establishment where the activity is carried out in the ZFRR or ZFRR+

Recipient of the shared child-rearing benefit (PrePare)

Notification of entitlement to the benefit in respect of the last payment

FYI  

The Urssaf provides a handy sheet for completing the Acre application step by step.

The Urssaf shall take a decision on the application for exemptions from social security contributions within 30 days. In the absence of a response, Acre shall be considered as granted.

Warning  

Acre's applications must be filed in 60 days which follow the opening date of the activity mentioned by the proof of creation of activity.

Other creators or company buyers

The scheme also covers self-employed persons who are not micro-entrepreneurs and persons exercising control of businesses (EURL/SARL, SA/SASU, SA, etc.).

Aid for the creation or resumption of a company (Acre) is a scheme to encourage entrepreneurs to create or resume a company.

The beneficiary of the Acre benefits from partial exemption from personal social security contributions for 12 months.

Please note

The exemption covers contributions for sickness, maternity, basic pension, invalidity-death and family allowances.

The Acre should not be confused with the following 2 devices:

To benefit from the Acre, you must be in one of the following situations:

The Acre is open to persons who create or resume a professional activity or who undertake the exercise of another self-employed profession:

  • Either on an independent basis : creation or resumption of an individual business (EI), excluding micro-company. The activity carried out may be industrial, commercial, craft, liberal or agricultural. In addition, the collaborating spouses who have opted for the income-sharing tax base of the Head of company, may also benefit from the Acre exemption (provided that the Acre exemption of the Head of company is ongoing). Thus, the Acre exemption will automatically apply to the share of income of the collaborating spouse, for the remainder of the head of company's exemption period.
  • Either as a business (SARL/EURL, SAS/SASU, SA, etc.) provided that they are effectively controlled. Effective control is allowed if you comply one of the following conditions :
    • You hold, personally or with your spouse, Civil partnership partner, cohabiting partner, or ascendants and descendants, more than 50% capital, at least 35% in a personal capacity.
    • You manage the business and hold, personally or with your Civil partnership, partner, common-law partner, or ascendants and descendants, at least 1/3 capital, at least 25% as an individual, provided that another partner does not hold more than 50% capital.
    • You hold with other applicants more than 50% capital, provided that one or more of you are a director and that each applicant has a share of capital equal to at least 1/10e the share held by the principal partner.

The condition of effective control must be met for at least 2 years from the creation/takeover of the company. Otherwise, the Urssaf may withdraw the benefit of the Acre and demand the reimbursement of the contributions from which the contractor has been exempted.

Warning  

To benefit from the Acre, you must not have benefited from the device during the 3 previous years (for a previous activity).

The amount of the exemption depends on annual income of the beneficiary (the income taken into account when declaring real income):

  • If the professional income is less than or equal to 75% the annual social security (PAS) ceiling, i.e. less than or equal to €36,045, the amount of the exemption shall be 25% of these contributions
  • If the professional income is between 75% and 100% the annual ceiling of the Social Security, i.e. between €36,045 and €48,060, the exemption is degressive
  • If the occupational income reaches or exceeds the annual Social Security ceiling, either €48,060 the exemption is not not applicable.

Please note

During this exemption period, the head of company acquires quarters for retirement with the plan of his new activity, according to his income. For the supplementary pension of self-employed workers, the rights are validated according to the contributions paid (no exemption).

The creator or the buyer must make a request for exemption from Urssaf.

Acre's request must be made within the 60 days which follow the opening date of the activity mentioned by the proof of creation of activity.

According to its status, it must take the following steps:

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Self-employed

Professional who independently carries out an economic activity (commercial, craft, agricultural or liberal) on his behalf. He can carry out his activity in several legal forms: micro-entrepreneur, individual entrepreneur (EI) or business.

Professional who independently carries out an economic activity (commercial, craft, agricultural or liberal) on his behalf. He can carry out his activity in several legal forms: micro-entrepreneur, individual entrepreneur (EI) or business.

The creator or the buyer must make a request for exemption from Urssaf.

The following steps must be taken:

  1. Finalize the creation formalities on the website of the company formalities window
  2. Prepare Acre's application package:
    • Download the proof of creation of activity necessary to request the Acre (downloadable on the site of the formalities office)
    • Gather supporting documents to benefit from the Acre (see table below).
  3. Fill in the form self-employed (excluding micro-entrepreneur): click on the public "Self-employed", then "I do not have an Urssaf account" and select the reason "Help to create business"
    Then transmit it immediately to theUrssaf.

FYI  

The Urssaf provides a handy sheet for completing the Acre application step by step.

Employee equivalent corporate officer

Business manager who is subject to the general social security system because of his social mandate (minority or equal manager of SARL, president of SAS for example). However, he is not considered to be an employee within the meaning of labor law.

Business manager who is subject to the general social security system because of his social mandate (minority or equal manager of SARL, president of SAS for example). However, he is not considered to be an employee within the meaning of labor law.

The creator or the buyer must make a request for exemption from Urssaf.

The following steps must be taken:

  1. Finalize the creation formalities on the website of the company formalities window
  2. Prepare Acre's application package:
    • Download the proof of creation of activity necessary to request the Acre (downloadable on the site of the formalities office)
    • Gather supporting documents to benefit from the Acre (see table below).
  3. Fill in the form corporate officer employee equivalent : click on the public « Employers » or « No account », then « I don't have an Urssaf account » and select the reason « Help to create activity »
    Then transmit it immediately to theUrssaf.

FYI  

The Urssaf provides a handy sheet for completing the Acre application step by step.

Please note

Until 31 December 2025, no formalities had to be carried out to benefit from the Acre. The Acre was obtained automatically from the creation or takeover of the company, provided that it has not benefited from the Acre during the previous 3 years.

Tableau - Supporting documents to accompany Acre's application

Criteria to benefit from the Acre exemption

Supporting documents to be provided

Claimant for a job

Notification of opening of rights or last payment document

Uncompensated job seeker registered with France Travail 6 months in the last 18 months

Registration history at France Travail

Beneficiary of the (RSA) or the Specific solidarity allowance (ASS)

Proof of eligibility as a recipient of the aid mentioned

Young people aged 18 to 25

For children under 26 years of age, proof of date of birth is sufficient

Person under 30 years of age without compensation (insufficient working time for the opening of rights) or person under 30 years of age recognized as disabled

  • For those aged 26 to less than 30: sworn certificate of non-compensation by the unemployment insurance scheme or employment contract accompanied by any document attesting to its termination
  • For a person with a disability: proof of recognition of a person with a disability issued by the departmental commission for the rights and autonomy of persons with disabilities (CDAPH).

Employee or person dismissed from a company in safeguard, recovery or judicial liquidation that takes over the activity of the company

Copy of the judgment opening the bankruptcy procedure or, failing that, a certificate from the liquidator, the insolvency administrator or the judge commissioner.

Person with a Cape (contract to support the company project

Copy of the company project support contract (Cape)

Person setting up a company located in a priority neighborhood of the city policy (QPV)

Justification of the address of the establishment where the activity is carried out in the QPV

Person setting up a company within a zone France ruralités revitalization (ZFRR) or a zone France ruralités revitalization « plus » (ZFRR+)

Justification of the address of the establishment where the activity is carried out in the ZFRR or ZFRR+

Recipient of the shared child-rearing benefit (PrePare)

Notification of entitlement to the benefit in respect of the last payment

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