What consequences for a micro-entrepreneur who exceeds the turnover thresholds?
Verified 01 January 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The micro-company scheme is applicable as long as your annual turnover (actually collected during the calendar year) does not exceed certain thresholds. These thresholds vary depending on the nature of your business.
Turnover thresholds HT: titleContent the micro-company regimen depends on the activity you are doing.
The turnover that is taken into account is the turnover actually received. In other words, it is the amount of sales made minus any VAT that has been invoiced.
During your 1re fiscal year, the amount of the threshold not to be exceeded shall be proratized. This means that it is calculated based on the number of days the company has been in existence. They say it's an adjustment pro rata temporis of turnover excluding tax in year N (1re year of existence).
For example, when a company (with a commercial activity) is set up as of January 31, 2026, there are 335 days left until December 31, 2026. The threshold not to be exceeded shall be calculated as follows: (current threshold x 335) / 365.
For the subsequent years, the thresholds shall be applied without proratization, over the whole year.
We present you the different turnover thresholds not to exceed depending on the nature of your activity.
Warning
Revenue generated from 1er January 2026 (and reported in 2027) is submitted, for the application of the micro-entrepreneur (micro-fiscal) tax system, to new thresholds, of which the amount will be set by the finance law for 2026. This law must be passed in the coming weeks.
In the meantime, the budgetary provisions planned for 2025 have been renewed by a special law no. 2025-1316 of 26 december 2025.
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Commercial activity and accommodation (excluding rental of furnished apartments)
You are subject to the micro-company regime if your turnover does not exceed €188,700.
If you exceed this threshold, you go to simplified real tax regime.
Service Delivery Activity
You are subject to the micro-company regime if your turnover does not exceed €77,700.
If you exceed this threshold, you go to simplified real tax regime.
Rental of furnished apartments
The turnover thresholds that must not be exceeded in order to benefit from the micro-company scheme vary according to the type of tourist furniture: classified or unclassified.
Rental of furnished tourism classified
In order to benefit from the micro-company scheme for an activity of renting unclassified tourist accommodation, the following thresholds must be met:
2025 revenues (reported in 2026)
You are subject to the micro-company regime if your turnover does not exceed €77,700.
If you exceed this threshold, you go to simplified real tax regime.
Rental of furnished tourism not classified
The turnover threshold (turnover threshold) for benefiting from the micro-company scheme for the rental of unclassified tourist accommodation was modified between 2024 and 2025.
2024 revenues (reported in 2025)
You are subject to the micro-company regime if your turnover does not exceed €77,700.
If you exceed this threshold, you go to simplified real tax regime.
2025 revenues (reported in 2026)
You are subject to the micro-company regime if your turnover does not exceed €15,000.
If you exceed this threshold, you go to simplified real tax regime.
Liberal activity
You are subject to the micro-company regime if your turnover does not exceed €77,700.
If you exceed this threshold, you go to simplified real tax regime.
Warning
The turnover taken into account to determine whether you can continue to benefit from the micro-company scheme is that of the year N-2 and that of N-1 (and not that of the current year). In other words, it is the turnover generated the two preceding years the current year. If you exceed the CA thresholds for 2 years, you are off the micro-company diet.
At the time of creation from your microcompany, you are automatically subject to the micro-company tax regime. Thus, when you start your activity you are necessarily subject to the tax regime of the micro-company during the First 2 years of existence.
However, you do not have to remain under the micro-company tax regime. You have the possibility to opt to benefit from a actual tax regime. This option can be taken on your first tax return.
If you exceed thresholds turnover of the micro-company scheme during 2 consecutive years, you move on to simplified real tax regime. This change of regime takes place at 1er January of the year following the 2nde year in which you exceeded the threshold. Exceeding the turnover threshold during the 1re year does not result in the micro-company being discontinued the following year.
When you exceed the thresholds during 2 consecutive years, you exit the micro-company regime on 1er January of the year following the second consecutive year of exceedance. This has consequences for your social, tax and accounting systems.
Social consequences
By leaving the micro-company regime, you can no longer benefit from the micro-social diet. You are then subject to the social regime of the individual entrepreneur. This varies according to the nature of the activity carried out.
To learn more about the social protection of the individual entrepreneur, you can consult our dedicated fact sheets (trader/craftsman or liberal).
Tax consequences
By leaving the micro-company regime, you can no longer benefit from the micro-fiscal regime. You are now at one actual tax regime.
Depending on the nature of your business and the type of profits you generate, your tax regime will be different. To learn more about the applicable regime, you can consult our fact sheets dedicated to industrial and commercial benefits (concerning craftsmen/traders) and to non-commercial benefits (concerning the liberals).
Consequences for accounting
As a micro-entrepreneur, you have been able to benefit from ultra-simplified accounting. By leaving the micro-company system, you can no longer benefit from such simplified accounting. You must submit to additional accounting obligations. For more information, you can consult the fact sheet on accounting obligations of the trader (sole trader).
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Tax regime for micro-companies
Special regime for NCOs (micro NCOs)
Exemption based on VAT
Micro-social regime