Thresholds of the micro-tax system

To be subject to the micro-company regime, you do not exceed in calendar year N-1 or N-2, a certain amount of turnover HT: titleContent.

The threshold varies according to the nature of the activity carried out.

Creating activity

In the event of the creation of a company, the tax regime of the micro-company shall apply automatically for the year of creation (N) and the following year (N+1). However, it is possible to opt for the actual tax regime.

If the activity is created during the year, the thresholds must be adjusted to pro rata temporis of exploitation, except in the case of seasonal companies.

Mixed Activity

The micro-entrepreneur can carry out several types of activities at the same time (sale of goods + provision of services): this is calledmixed activity. It is for example the hairdresser who carries out a hairdressing activity (craft activity) and who sells care products (commercial activity).

In this case, to benefit from the micro-fiscal regime, the following two conditions must be met:

• The HVAC: titleContent global shall not exceed during calendar year N-1 or N-2 €188,700.
• The HVAC generated in each activity must not exceed the threshold that corresponds to it.

For the revenues for 2024 (reported in 2025):

• The HVAC relating to the rental of unclassified tourist accommodation must not exceed €15,000
• The HVAC relating to the rental of classified tourist accommodation must not exceed €77,700
• The HVAC relating to the provision of services must not exceed €77,700

For the revenues for the year 2025 (reported in 2026):

• The HVAC relating to the rental of unclassified tourist accommodation must not exceed €15,000
• The HVAC relating to the rental of classified tourist accommodation must not exceed €77,700
• The HVAC relating to the provision of services must not exceed €77,700

If the thresholds are exceeded, the company retains the benefit of the micro scheme the following year.

On the other hand, in case of overflow of the turnover threshold during 2 consecutive yearsHowever, the transition to the real tax system is mandatory.

You are taxed for income tax (IR) either under the traditional micro-company tax system or under the discharge payment.

The conventional taxation system the micro-company is applicable when you are taxed for income tax in one of the following income categories:

• You are engaged in a commercial, industrial or craft activity, this will be the category of industrial and commercial benefits (micro-BIC)
• If you are a self-employed person, this will be the category of non-commercial profits (micro-BNC)

You do not have to provide a professional profit statement for your NCO or BIC. You just have to add your profits into your supplementary income tax return (No. 2042-C Pro) :

• The annual amount of your gross turnover (BIC) must be indicated in the “Professional industrial and commercial revenues” section.
• The amount of your revenue (NCR) must be reported in the “Non-commercial Revenue” section.

You must also mention any capital gains or losses realized or incurred during the year in question.

You must include the following information on your tax return in the section entitled "Identification of self-employed persons":

• Vital status
• Address of your main establishment
• Your Siret number
• Nature of Realized Revenue (BIC or BNC)

The taxable profit is determined by the tax administration. It shall apply to the declared turnover one flat-rate abatement. It varies according to the activity carried out.

The abatement may not be less than €305.

Once calculated, the taxable profit is subject to income tax (IR) with other income from the tax household. The tax is levied at source.

If you have mixed activities, the allowances are calculated separately for each fraction of the turnover that corresponds to the activities carried out. In this case, the minimum deduction is €610.

As a micro-entrepreneur, you can choose to be subject to the disbursement if you meet certain conditions. It allows you to pay your taxes and social security contributions at the same time.

To opt for the discharge payment, you must have a tax household reference tax income of the penultimate year less than one of the following amounts depending on your family situation:

• If you are a single person, €28,797
• If you are in a couple and on the same tax home, €57,594
• If you are in a couple on the same tax home with 1 child, €71,992.5
• If you are a couple in the same tax home with 2 children, €86,391

If you exceed the threshold which corresponds to your situation, you do not can't opt for the discharge payment.

The withholding payment for the tax component is equal to one of the following rates depending on your activity:

• For companies engaged in the sale of goods, articles, supplies and foodstuffs to be taken away or consumed, 1% of HVAC: titleContent
• For companies engaged in the business of providing services, to 1.7% of HVAC: titleContent
• For taxpayers holding NCOs, to 2.2% of revenue HT: titleContent

In addition to these rates, there are the social component rates (contributions) which also differ depending on your activity:

• For companies engaged in the sale of goods, articles, supplies and foodstuffs to be taken away or consumed, 12.3% of HVAC: titleContent
• For companies with a service provision activity in BIC, to 21.2% of HVAC: titleContent
• For self-employed companies:
  
  • If the professional does not depend on the Cipav: titleContent : 25.6% of HVAC: titleContent
  • If the professional depends on the Cipav: titleContent: 23.2% of HVAC: titleContent

You must file your monthly or quarterly declaration of turnover or recipe on the www.autoentrepreneur.urssaf.fr website depending on the declaration option you have chosen.

Micro-entrepreneur: online declaration of turnover (simplified micro-social regime)

You must declare that you wish to opt for the lump sum payment at theUrssaf: titleContent (or to the general social security funds in the overseas territories) before one of the following dates depending on your situation:

• Before 30 September of the preceding year the one for which you're asking for the discharge. If you apply before September 30, 2026, the withholding payment applies to income received on or after September 1^er January 2027.
• If you start your business, before the end of the 3^e month following the month of creation of your company. If you start your activity in September 2026, you must apply for a discharge before November 30, 2026.

If you have an option for the withholding tax, you must supplementary income tax return (No. 2042-C Pro) the turnover achieved by your micro-company. You must enter your turnover in the “ Micro-entrepreneurs who have opted for the withholding of income tax ».

You can terminate the option for the lump-sum discharge payment in one of the following ways:

• You can denounce the option. The denunciation is made in the same way as the request for option. You must contact the Urssaf or the general social security funds no later than 30 September of the year preceding the year for which you no longer wish the option to apply.

Micro-entrepreneur: online declaration of turnover (simplified micro-social regime)

• You leave the micro-company diet, that is to say if you exceed turnover thresholds provided for by the micro-tax system.
• You are exceeding the thresholds to opt for the discharge payment.

The option for the normal real tax regime must be made at different times if it is a micro-BIC or a micro-BNC.