What consequences for a micro-entrepreneur who exceeds the turnover thresholds?
Verified 21 February 2026 - Entreprendre Service Public / (Prime Minister)
The micro-company scheme is applicable as long as your annual turnover (actually cashed in during the calendar year) does not exceed certain thresholds. These thresholds vary depending on the nature of your activity.
To be subject to the micro-company regime at 1er January of a year N, the turnover HT: titleContent in calendar years N-1 or N-2 must not have exceeded a certain threshold.
The micro-tax system is therefore not applicable in N if this threshold is exceeded 2 years in a row, in N-1 and in N-2.
This threshold varies in particular according to the nature of the activity carried out:
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Commercial activity and accommodation, excluding furnished tourist accommodation (BIC)
The micro-company tax regime (micro-tax regime) can be applied to income received in 2026 if the turnover HT: titleContent in calendar year N-1 (2025) or N-2 (2024) did not exceed €203,100.
Service Delivery Activity (BIC)
The micro-company tax regime (micro-tax regime) can be applied to income received in 2026 if the turnover HT: titleContent in calendar year N-1 (2025) or N-2 (2024) did not exceed €83,600.
Furnished accommodation rental business (BIC)
Furnished tourism classified and bed and breakfast (BIC)
The micro-company tax regime (micro-tax regime) can be applied to income received in 2026 if the turnover HT: titleContent in calendar year N-1 (2025) or N-2 (2024) did not exceed €83,600.
Furnished accommodation (BIC)
The micro-company tax regime (micro-tax regime) can be applied to income received in 2026 if the turnover HT: titleContent in calendar year N-1 (2025) or N-2 (2024) did not exceed €15,000.
Liberal activity (BNC)
The micro-company tax regime (micro-tax regime) can be applied to income received in 2026 if the turnover HT: titleContent in calendar year N-1 (2025) or N-2 (2024) did not exceed €83,600.
Tax regime for micro-companies
BNC Special Diet (micro BNC)
In the event of the creation of a company, the micro-company tax system shall apply automatically the year of creation (N) and the following year (N+1) (a option for one actual tax regime is possible, however, if one does not want to be subject to the micro-fiscal regime).
It is therefore only for the year N+2 that it is necessary to start checking whether the micro-tax system is still applicable. This verification is carried out on years N and N-1.
If the activity is created during the year, the threshold of : titleContent must be adjusted to pro rata operating time (pro rata temporis), unless it is a seasonal company.
This means that for this first year (N), the threshold will be reduced to correspond only to the number of days the company has been in existence.
For this first year (N), the calculation of this proportion is then as follows: (threshold in force in N x number of days of existence in year N) / 365
On the other hand, from the second year of existence (N+1), : titleContent must comply with the full N+2 threshold.
Example :
If a micro-company with a merchandise sales activity is set up on 31 January 2026, there will then be 335 days until 31 December 2026.
In order for the micro-tax system to continue to apply on 1 January 2028 (N+2), the thresholds for : titleContent following:
- In 2026 (year N): the threshold proportion calculated as follows: (€203,100 x 335) / 365 = €186,407
- In 2027 (year N+1): the full threshold in force in 2028 (N+2): €203,100
The micro-entrepreneur can carry out several types of activities at the same time (sale of goods, foodstuffs or unfurnished rental + provision of services under the industrial and commercial benefits (BIC) or non-commercial profits (BNC)): we then speak ofmixed activity.
For example, it may be a hairdresser who practices a hairdressing business and sells care products, or a carpenter who supplies the equipment that he then places at his client's home.
So that the income received in year N are subject to the micro-fiscal regime, the following two thresholds must have been respected in each of the years N-1 and N-2 :
- A threshold global from : titleContent applicable to the whole activities carried out by the company,
- A threshold of : titleContent specific to each activity carried out by the company (these activities may fall within the category of BIC like BNC).
These activity-specific thresholds may vary from year to year (they have changed between 2025 and 2026).
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Revenues collected in 2025 (reported in 2026)
The 2025 revenues are mentioned here because they are those that must be reported in 2026.
When reporting in 2026, it is therefore essential to know whether or not this income reported (and collected in 2025) benefits from the micro-tax regime.
In the context of a mixed activity, income received in 2025 benefit from the micro-tax system if they have complied with the following thresholds:
Rental of furnished apartments not classified
In 2024 or 2023:
- The CAHT: titleContent company global must not have exceeded €188,700
- The CAHT relating to the rental of unclassified tourist accommodation must not have exceeded €15,000
Please note
Exceeding a threshold during of a single year (N-1 or N-2) does not prevent micro-company from benefiting from the micro-tax scheme in respect of income received in year N.
Income received from 1er January of year N are therefore excluded from the micro-tax system only if one of the thresholds has been exceeded for two consecutive years, in N-1 and N-2.
Rental of furnished apartments classified
In 2024 or 2023:
- The CAHT: titleContent company global must not have exceeded €188,700
- The CAHT relating to the rental activity of classified tourist accommodation must not have exceeded €77,700
Please note
Exceeding a threshold during of a single year (N-1 or N-2) does not prevent micro-company from benefiting from the micro-tax system in respect of income received in year N.
Income received from 1er January of year N are therefore excluded from the micro-tax system only if one of the thresholds has been exceeded for two consecutive years, in N-1 and N-2.
Other services (BIC) or liberal activity (BNC)
In 2024 or 2023:
- The CAHT: titleContent company global must not have exceeded €188,700
- The CAHT for non-accommodation services must not have exceeded €77,700
Please note
Exceeding a threshold during of a single year (N-1 or N-2) does not prevent micro-company from benefiting from the micro-tax system in respect of income received in year N.
Income received from 1er January of year N are therefore excluded from the micro-tax system only if one of the thresholds has been exceeded for two consecutive years, in N-1 and N-2.
Revenues collected in 2026 (reported in 2027)
In the context of a mixed activity, the income received in 2026 benefits from the micro-fiscal regime if it has respected the following thresholds:
Rental of furnished apartments not classified
In 2025 or 2024:
- The CAHT: titleContent company global must not have exceeded €203,100
- The CAHT relating to the rental activity of unclassified tourist accommodation must not have exceeded €15,000
Please note
Exceeding a threshold during of a single year (N-1 or N-2) does not prevent micro-company from benefiting from the micro-tax scheme in respect of income received in year N.
Income received from 1er January of year N are therefore excluded from the micro-tax system only if one of the thresholds has been exceeded for two consecutive years, in N-1 and N-2.
Rental of furnished apartments classified
In 2025 or 2024:
- The CAHT: titleContent company global must not have exceeded €203,100
- The CAHT relating to the rental activity of classified tourist accommodation must not have exceeded €83,600
Please note
Exceeding a threshold during of a single year (N-1 or N-2) does not prevent micro-company from benefiting from the micro-tax scheme in respect of income received in year N.
Income received from 1er January of year N are therefore excluded from the micro-tax system only if one of the thresholds has been exceeded for two consecutive years, in N-1 and N-2.
Other services (BIC) or liberal activity (BNC)
In 2025 or 2024:
- The CAHT: titleContent company global must not have exceeded €203,100
- The CAHT for non-accommodation services must not have exceeded €83,600
Please note
Exceeding a threshold during of a single year (N-1 or N-2) does not prevent micro-company from benefiting from the micro-tax scheme in respect of income received in year N.
Income received from 1er January of year N are therefore excluded from the micro-tax system only if one of the thresholds has been exceeded for two consecutive years, in N-1 and N-2.
Please note
There's no no double threshold in the case of a combination of activities corresponding to sale of goods or foodstuffs or unfurnished rental (BIC). The single threshold to be respected in these cases is €203,100 in 2026 (for income received in 2025 and 2024), and €188,700 in 2025 (for income received in 2024 and 2023).
All other activities However, the BIC remain subject to the double threshold mechanism (this applies to: furnished rental classified or unclassified, or the supply of industrial or commercial services).
If you exceed thresholds turnover of the micro-company scheme during 2 consecutive years, you automatically switch to a actual system of taxation of profits. This change of regime takes place on the 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 leaving the system the following year.
Example :
You create your business company on May 8, 2025 and achieve a turnover greater than €203,100 the first year.
If you also exceed this threshold in 2026, then you will exit the micro-company regime and you will be subject to the real tax regime from 1er January 2027.
However, if you are below the threshold in 2026, even if you exceeded the threshold in 2025, you will continue to benefit from the micro-company scheme in 2027.
When you exceed the thresholds during 2 consecutive years, you exit the micro-company regime on the 1er January of the year following the 2nde consecutive year of exceedance. This has consequences for your social, tax and accounting systems.
Social consequences
When you leave the micro-company diet, you can no longer benefit from the micro-social regime. 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
When you leave the micro-company diet, you can no longer benefit from the micro-fiscal regime. You are now at one actual system of taxation of profits.
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 (BIC) concerning craftsmen/traders and non-commercial profits (BNC) on the liberals.
Consequences for accounting
As a micro-entrepreneur, you have been able to benefit from ultra-simplified accounting. When you leave the micro-company system, you can no longer benefit from such simplified accounting. You must comply with 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
BNC Special Diet (micro BNC)
Micro-social regime