Taxation of a micro-entrepreneur: what you need to know
Verified 13 March 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The taxation of the micro-entrepreneur has many aspects: maximum turnover thresholds, system of taxation of his profits (micro-fiscal), regulation concerning certain taxes including VAT or CFE, tax relief.
To be subject to the micro-company regime at 1er January of a year N, the turnover HT: titleContent carried out in calendar years N-1 or N-2 must not have exceeded a certain amount.
This threshold varies in particular according to the nature of the activity carried out.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Commercial activity and accommodation (excluding rental of furnished apartments)
The micro-company tax regime (micro-tax regime) may be applicable in 2026 if the turnover HT: titleContent in calendar year N-1 (2025) or N-2 (2024) did not exceed €203,100.
BIC Service Delivery Activity
The micro-company tax regime (micro-tax regime) may be applicable in 2026 if the turnover HT: titleContent in calendar year N-1 (2025) or N-2 (2024) did not exceed €83,600.
Activity of rental of furnished tourism
Furnished tourism classified and bed and breakfast
The micro-company tax regime (micro-tax regime) may be applicable in 2026 if the turnover HT: titleContent in calendar year N-1 (2025) or N-2 (2024) did not exceed €83,600.
Furnished tourism not classified
The micro-company tax regime (micro-tax regime) may be applicable in 2026 if the turnover HT: titleContent in calendar year N-1 (2025) or N-2 (2024) did not exceed €15,000.
Liberal activity
The micro-company tax regime (micro-tax regime) may be applicable in 2026 if the turnover HT: titleContent in calendar year N-1 (2025) or N-2 (2024) did not exceed €83,600.
The application or calculation of these thresholds may be subject to particular rules, in particular where the activity has just been created, or when it is mixed (e.g. an activity consisting of both selling goods and providing services).
The specificities concerning these thresholds are further detailed in the sheet tax regime for micro-company.
When creating its activity, the micro-fiscal applies automatically to the micro-entrepreneur, i.e. in the event that he chooses not to opt for a actual system of taxation of profits which would be more restrictive.
The rules of the micro-tax system vary according to the nature of the activity carried out: micro-BIC: titleContent or micro-NCB: titleContent .
In the context of this scheme, the treatment of the tax (in particular its calculation or payment) is organized in principle around a mechanism of withholding tax (NOT: titleContent) : the micro-entrepreneur declares his income each year and is charged monthly or quarterly down payment of taxes based on income received in N-2 and N-1.
The social security contributions due in respect of income are, however, paid to Urssaf: titleContent as soon as they are cashed, when the micro-entrepreneur makes his periodic declaration (every month or quarter depending on the option chosen).
However, if the micro-entrepreneur wishes to do so, he can opt for another mechanism: that of Lump Sum Release (LSV).
Revenue threshold to be met
The choice for the discharge payment is possible when the tax income of year N-2 of the micro-company does not exceed a certain threshold. This threshold varies according to the family situation of the micro-entrepreneur.
The reference tax income of its tax household of year N-2 must therefore be less than one of the following amounts:
- €29,579 for a single person
- €59,158 for a person in a couple and sharing the same tax household
- €73,947.5 for a person in a couple with 1 child and sharing the same tax home
- €88,737 for a person in a couple with 2 children and sharing the same tax home.
Terms of the option
The option for the Lump Sum Release (LSV) must be exercised:
- Before 30 September of the year preceding the year in which the VFL is to begin to apply
- Before the last day of the 3rde the month after the company was established, when the company was established during the year.
The request for an option must be addressed to the Urssaf:
Who shall I contact
The option may be exercised:
- Directly during the creation of the company, for application from the start of the activity,
- Or during the year, for an application on 1er January of the following year.
FYI
If the micro-entrepreneur forgot to exercise the option for the VFL when creating his company, he can nevertheless obtain immediate application (without waiting for the beginning of the next year) if he applies to the Urssaf within 3 months of the start of his activity.
When opting for the VFL, the micro-entrepreneur declares each month or quarter his turnover and pays in one go the tax and the corresponding social contributions.
The main features of the NOT: titleContent and the VFL: titleContent are as follows:
Withholding at source (PAS)
The withholding tax (SIP) is based on a set of rules concerning the payment and calculation of tax and reporting obligations.
There are some differences between BICs and NCBs, mainly with regard to the applicable flat-rate allowances.
BIC
Payments to be made
When subject to the withholding tax, the micro-entrepreneur pays installments which are calculated by the tax authorities on the basis of the amount of income declared in the previous year.
They are taken each month or each quarter (depending on the frequency chosen), directly from his bank account.
More information is available on the page dedicated to withholding of income tax.
Calculation of tax
In the context of the withholding tax (SIP), the taxable amount is calculated on the turnover from which one deducts one abatement flat rate to take account of expenses (so it is not the actual expenses that are deducted).
The rate of this allowance depends on the nature of the activity carried out (e.g. buying-selling, renting of tourist accommodation, provision of services, etc.).
Lump-sum allowances
The abatements applicable to BICs may vary from year to year:
- 2024 revenues, reported in 2025
- 71% of the turnover for the purchase-resale or supply of housing activities (including rental of classified tourist accommodation)
- 50% of the turnover for other activities (including rental of unclassified tourist accommodation)
- 2025 revenues, reported in 2026
- 71% of CA for the activities of purchase-resale or provision of housing (excluding rental of furnished accommodation)
- 50% of the Board for other activities (including rental of furnished tourist classified)
- 30% of the CA for the rental of furnished tourism not classified.
Please note
The flat-rate abatement applicable to furnished tourist rental classified went from 50% in 2024 to 30% in 2025 (this therefore affects the tax return made in 2026).
The amount thus obtained (the taxable amount) is then subject to progressive scale of income tax.
Please note
The amount of the allowance may not be less than €305.
Income tax return to file
When the micro-entrepreneur is subject to the withholding tax, he must complete his annual declaration of income tax by means of the 2042 C pro. This declaration shall be lodged once a year and includes all income from the micro-entrepreneur's tax household (e.g. income from another activity that the micro-entrepreneur would carry out, or income from the activity of his spouse in the case of a joint declaration).
The micro-entrepreneur must do this by connecting to his Public Finance area on the website impots.gouv.fr.
NCB
Payments to be made
When subject to the withholding tax, the micro-entrepreneur pays installments which are calculated by the tax authorities on the basis of the amount of income declared in the previous year.
They are taken each month or each quarter (depending on the frequency chosen), directly from his bank account.
More information is available on the page dedicated to withholding of income tax.
Calculation of tax
In the context of the withholding tax (SIP), the taxable amount is calculated on the turnover from which one deducts one abatement flat rate to take account of expenses (so it is not the actual expenses that are deducted).
The rate of this allowance depends on the nature of the activity carried out (e.g. buying-selling, renting of tourist accommodation, provision of services, etc.).
Lump-sum allowances
Under the micro-BNC scheme, a flat-rate reduction of 34% is applied to the CA declared.
The amount thus obtained (the taxable amount) is then subject to progressive scale of income tax.
The amount of the allowance may not be less than €305.
Income tax return to file
When the micro-entrepreneur is subject to the withholding tax, he must complete his annual declaration of income tax by means of the 2042 C pro. This declaration shall be lodged once a year and includes all income from the micro-entrepreneur's tax household (e.g. income from another activity that the micro-entrepreneur would carry out, or income from the activity of his spouse in the case of a joint declaration).
The micro-entrepreneur must do this by connecting to his Public Finance area on the website impots.gouv.fr.
Lump Sum Discharge Payment (VFL)
The lump sum payment (VFL: titleContent) is a mechanism for processing tax available on option. It is structured around a set of rules concerning the payment and calculation of tax and reporting obligations.
There are some differences between BICs and NCBs, mainly with regard to the applicable flat-rate allowances.
BIC
Payments to be made
In the event of an option for the lump sum payment, the payment of the tax on income and social security contributions is grouped into a single payment. Each of these payments is made monthly or quarterly according to the frequency chosen by the micro-entrepreneur.
Calculation of tax
Where the micro-entrepreneur has opted for the VFL: titleContent, its tax is calculated by applying a certain tax rate directly to the HVAC: titleContent reported periodically (monthly or quarterly).
In the field of BIC, this rate varies according to the nature of the activity carried out:
- 1% for business, catering and accommodation (except furnished rentals)
- 1.7% for other activities relating to BICs (in particular the provision of services) or the rental of classified furniture
Income tax return to file
The income of the micro-entrepreneur subject to VFL shall be reported twice:
- Periodic income tax return : it must be filed with the Urssaf every month or quarter (depending on the frequency chosen). The micro-entrepreneur pays the tax and social security contributions corresponding to the declared income by means of a single payment.
Who shall I contact
- Annual declaration income tax: income from the activity is reported annually in the form 2042 C pro, supplementary to the annual income tax return. This declaration shall include all income from the micro-entrepreneur's tax household (e.g. those resulting from another activity that he or she would carry out, or from the activity of his or her spouse in the case of a joint declaration).
The micro-entrepreneur must do this by connecting to his Public Finance area on the website impots.gouv.fr.
Taxes: access your Public Finance space
Please note
Declare your income from activities in the annual return after having already declared it during the year (periodic return) does not lead to second taxation. This simply allows the tax administration to know the total income of the tax household and to determine the reference income.
There is a calendar with respect to when the micro-entrepreneur must file their periodic income tax return:
Under the first statement
When it comes to the first statement of income from the activity (the start-up year), the procedure must be carried out:
- In case of an option for a monthly payment : before the last day of 3e month following the month in which the activity started
- In case of an option for a quarterly payment : before the last day of 6e month following the month in which the activity started
Under the following declarations
When it is not the first income tax return from the activity, the procedure must be carried out:
- In case of an option for a monthly payment : before the end of the month following the month in which the declared income was received
- In case of an option for a quarterly payment before 30 April, 31 July, 31 October and 31 January of the following year
NCB
Payments to be made
In the event of an option for the lump sum payment, the payment of the tax on income and social security contributions is grouped into a single payment. Each of these payments is made monthly or quarterly according to the frequency chosen by the micro-entrepreneur.
Calculation of tax
Where the micro-entrepreneur has opted for the VFL: titleContent, its tax is calculated by applying a certain tax rate directly to the HVAC: titleContent reported periodically (monthly or quarterly).
With regard to activities covered by NCB, this rate shall be 2.2%.
Income tax return to file
The income of the micro-entrepreneur subject to VFL shall be reported twice:
- Periodic income tax return : it must be filed with the Urssaf every month or quarter (depending on the frequency chosen). The micro-entrepreneur pays the tax and social security contributions corresponding to the declared income by means of a single payment.
Who shall I contact
- Annual declaration income tax: income from the activity is reported annually in the form 2042 C pro, supplementary to the annual income tax return. This declaration shall include all income from the micro-entrepreneur's tax household (e.g. those resulting from another activity that he or she would carry out, or from the activity of his or her spouse in the case of a joint declaration).
The micro-entrepreneur must do this by connecting to his Public Finance area on the website impots.gouv.fr.
Taxes: access your Public Finance space
Please note
Declare your income from activities in the annual return after having already declared it during the year (periodic return) does not lead to second taxation. This simply allows the tax administration to know the total income of the tax household and to determine the reference income.
There is a calendar with respect to when the micro-entrepreneur must file their periodic income tax return:
Under the first statement
When it comes to the first statement of income from the activity (the start-up year), the procedure must be carried out:
- In case of an option for a monthly payment : before the last day of 3e month following the month in which the activity started
- In case of an option for a quarterly payment : before the last day of 6e month following the month in which the activity started
Under the following declarations
When it is not the first income tax return from the activity, the procedure must be carried out:
- In case of an option for a monthly payment : before the end of the month following the month in which the declared income was received
- In case of an option for a quarterly payment before 30 April, 31 July, 31 October and 31 January of the following year
Tax rate for the lump sum payment
Requirement for all taxable persons to file an annual income tax return
The micro-entrepreneur is generally exempt from VAT (exemption system based on VAT) but he may be affected by this tax when he crosses certain turnover thresholds. It may be VAT in the context of its trade in France or within the European Union (EU) (Intra-Community VAT).
VAT on trade in France
Depending on the amount of its turnover or the annual amount of VAT to which it is liable, a micro-company may be subject to one of the three VAT tax regimes whose thresholds are as follows:
- Exemption from VAT (VAT exemption): where the turnover of the previous year does not exceed €37,500 (for the provision of services) or €85,000 (for non-furnished business, catering and accommodation)
- Simplified real VAT taxation scheme: where the turnover of the previous year is between €37,500 and €83,600 for service provision activities, or between €85,000 and €203,100 for trade and accommodation activities.
- Normal real VAT taxation scheme, where the turnover of the previous year exceeds €83,600 for service provision activities, or €203,100 for trade and accommodation activities.
Exemption based on VAT
The VAT exemption is a simplified scheme which generally applies automatically to any micro-company from its inception until it opts for a real VAT scheme or exceeds the applicable turnover thresholds.
Thresholds to be met
The duty-free regime shall apply to micro-company at 1er January of a year N when its turnover HT: titleContent carried out in N-1 did not exceed €37,500 (for the provision of services) or €85,000 (for commercial, catering and accommodation activities not furnished).
The micro-company can also lose the benefit of the basic franchise during the year if the turnover HT: titleContent completed since 1er january of this year exceeded the increased threshold : this one is €41,250 (for services) or €93,500 (for commercial, catering and accommodation activities not furnished).
In this case, the micro-company is subject to a real VAT regime from the day the threshold is exceeded.
Characteristics of the VAT-based exemption
When it is subject to the VAT exemption, the micro-company is exempt from VAT (she stays taxable person VAT but not liable for it).
It does not therefore charge VAT when it sells a good or a service and has no obligation to file a VAT tax return.
On the other hand, it cannot recover the VAT that was invoiced to it when it purchased (no right to deduct).
Mandatory Mention
The micro-company subject to the VAT exemption shall be required to display on its invoices the following mandatory statement: "VAT not applicable - Article 293 B of the CGI »
Please note
From 1er September 2026, the words ‘ VAT not applicable, Art. 293 B of the General Tax Code (CGI)' shall be replaced by ' VAT not applicable, Art. L. 223 et seq. of the Code of taxation on goods and services (CIBS) ». This change is the result of the re-codification of VAT rules into a new dedicated code. It is recommended to anticipate this evolution, in particular by adapting the invoice templates as soon as possible.
However, a period of tolerance is allowed until December 31, 2027 during which the use of the reference to Article 293 B of the CGI remains accepted on invoices and commercial documents, despite the entry into force of the CIBS.
For more information, you can consult the sheets Exemption based on VAT or Declare and pay VAT.
Please note
For 2026, the exemption thresholds on the basis of French VAT remain applicable unchanged.
The proposal from the 2025 Finance Law to introduce a single VAT-based exemption threshold for €25,000 has been abandoned.
Simplified real VAT taxation system
Where a micro-company is subject to the simplified real VAT regime, it shall be indebted VAT. Unlike the VAT-based exemption scheme, this means that it is not more exempt. This system obliges the micro-entrepreneur to respect certain rules: invoicing of VAT, collection of tax and repayment to the tax administration, annual VAT declaration...
In return, the company subject to a real VAT regime (and therefore liable for this tax) may, for example deduct the VAT she paid on her business purchases.
At 1er january 2026, the micro-company can be submitted to the simplified real VAT regime if it meets the following two thresholds:
Turnover thresholds
Its turnover HT: titleContent carried out in N-1 must be located:
- Enter €37,500 and €83,600 for service provision activities.
- Or enter €85,000 and €203,100 for trade and accommodation activities.
Below the lower threshold, the VAT exemption is applicable, and above the upper threshold, the company leaves the micro-company regime.
Threshold for the amount of VAT due
The annual amount of VAT for which it is liable in respect of the preceding year must be less than €15,000.
Beyond this amount, the company switches to the normal real VAT system.
Please note
Even when the turnover or the amount of VAT are below the thresholds of IHR: titleContent, the micro-entrepreneur may opt for the actual regime of its choice (simplified or normal).
For more information, you can consult the sheet Declare and pay VAT.
Normal real system of taxation for VAT
Where a micro-company is subject to the ordinary real VAT arrangements, it shall be indebted VAT. Unlike the VAT-based exemption scheme, this means that it is not more exempt. This system obliges the micro-entrepreneur to comply with certain rules: invoicing of VAT, collection of tax and repayment to the tax administration, monthly (or sometimes quarterly) and annual VAT declarations, etc.
In return, the company subject to a real VAT regime (and therefore liable for this tax) may, for example deduct the VAT she paid on her business purchases.
The micro-company can switch into the normal real VAT regime if it fulfills at least one of three conditions:
- The annual amount of VAT for which it is liable in respect of the preceding year is greater than €15,000 (in the event that the micro-company was already subject to the simplified VAT system the previous year).
- It is subject to the simplified real VAT regime and has made at least one intra-Community acquisition (ICA) during the year.
- She decides to opt for this scheme (whether it is exempt from VAT or already covered by the simplified VAT scheme).
In these three cases, the micro-company switches to the normal real VAT regime.
For more information, you can consult the sheet Declare and pay VAT.
VAT on intra-EU trade
Whether a micro-company is subject to a real VAT system or even to the basic VAT exemption system in France, it may be obliged to comply with many VAT obligations in the context of its trade within the the European Union (intra-Community trade).
These obligations can be considerably reduced when the micro-entrepreneur applies for exemption from European VAT (regardless of his VAT system in France).
Intra-Community VAT
The micro-entrepreneur may be subject to intra-Community VAT both for his purchases and for his sales within the EU.
Purchasing within the EU
The micro-company can face many obligations when making purchases from a seller located in another EU Member State, whether for the purchase of services or goods (AIC: titleContent).
Even when exempted from VAT in France (exemption from VAT), a micro-company may, for example, be subject to the following requirements:
- VAT tax returns
- Customs formalities
- Reverse charge of VAT
- Application for an intra-Community VAT number in France or in another Member State
The application of these regulations varies according to certain factors:
- VAT regime of the micro-company that buys (real VAT regime or exemption regime on the basis of French or European VAT)
- Amount of certain exchanges carried out by the micro-company
- In the case of a sale of services: its nature or characteristics
- State in which VAT is due (territoriality of the tax)
- Whether or not the supplier holds an intra-Community VAT number in France
These rules are further detailed on the pages VAT applicable to trade in services within the European Union or VAT applicable to trade in goods in the European Union
To make a transaction within the EU, a company must be in possession an intra-Community VAT number in his country.
However, it may also request an intra-Community VAT number in other Member States in order to facilitate certain exchanges with the tax administrations of those States (declarations, payment of VAT, etc.).
More information is available on the page Intra-Community VAT number.
Sales within the EU
The rules may vary depending on whether the sale is for goods or services:
Sale of services
- Where the seller is subject to exemption on the basis of VAT in France (or in the Member State in which VAT is due): he is exempt and bears no declaration obligation except for customs formalities (european declaration of services) if the conditions are met.
- When the micro-company is subject to a real system of taxation for VAT, it bears all the obligations concerning this tax (invoicing, collection, declarations...)
These rules are further detailed on the pages VAT applicable to trade in services within the European Union or Customs formalities concerning VAT on intra-Community trade in goods and services.
Sale of goods
This sale of goods may be:
- Either one intra-community delivery : when the customer is not exempt from VAT in his country (i.e. subject to a real VAT regime).
This sale is then exempt from VAT when the conditions are met and the obligations to comply are lightened: the seller will not have to collect or remit VAT but may however be required to comply with certain declarative rules (tax and customs). - Either one intra-community distance selling (VAD-IC: titleContent): when the customer is exempt from VAT in his country (customer exempt from VAT or non-professional customer).
In this case, the applicable rules vary according to two factors:- Seller's VAT regime (real VAT regime, exemption based on French or European VAT...)
- Amount of VAD-IC: titleContent carried out by the micro-company during a year
These rules are further detailed on the pages VAT applicable to trade in goods in the European Union or Customs formalities concerning VAT on intra-Community trade in goods and services
To make a transaction within the EU, a company must be in possession an intra-Community VAT number in his country.
However, it may also request an intra-Community VAT number in other Member States in order to facilitate certain exchanges with the tax administrations of those States (declarations, payment of VAT, etc.).
More information is available on the page Intra-Community VAT number.
European VAT exemption
A micro-company (or any other company irrespective of its tax system) may apply for VAT exemption in one or more other EU Member States.
Where this is the case, it is exempt from VAT on sales it makes to a customer established in the exemption State (the country in which the European exemption was obtained).
The VAT exemption means that the European duty-free company will not be obliged to collect or reverse charge VAT, nor to file its VAT returns periodically with the tax authorities.
The only obligation is to declare each quarter its turnover on a form "quarterly report", by logging on its professional area of the site impots.gouv.fr.
A company established in France may benefit from the exemption from VAT in another Member State from the EU in which it is not established. To do so, it must respect all of the following conditions :
- Be established in metropolitan France
- Engage in an activity eligible for exemption from VAT in the other Member State of exemption
- Carry out over the years N and N−1 a CA annual less than €100,000 throughout the EU, including France
- Achieve annual turnover in years N and N-1 below the national exemption thresholds in force in the Member State of exemption
- Not be registered in the VAT e-commerce Single Window (OSS) under non-EU OSS or IOSS schemes. For more information you can consult the sheet concerning the VAT Single Window
- Ask the French tax authorities for the benefit of the exemption on the basis of European VAT
FYI
If the company benefiting from the exemption in another Member State trades in excess of the €100,000, it must notify the tax authorities within 15 working days.
It must also, within the same period, inform it of the amount of trade carried out in France and in the EU from the beginning of the calendar quarter until the day on which it was exceeded.
More information on the application for exemption from European VAT is available on the forms VAT applicable to trade in services within the European Union or VAT applicable to trade in goods in the European Union.
The companies' property tax (CFE) is a local tax, the amount of which depends on the rental value of the location where the activity is carried out. In the absence of a business premises, the CFE is based on the turnover of the company.
Conditions of application of the CFE
The CFE is payable when the following conditions are met:
- The activity is carried out in France
- The activity has a habitual character : it is exercised repeatedly
- The activity is carried out at professional title : this excludes non-profit activities and persons who are limited to the management of their private assets
- The activity is self-employed : employees are not covered by the CFE
The micro-entrepreneur is concerned by the CFE, whether he carries out his activity in his professional premises, at his home or at his clients' homes.
When this activity concerns the rental or subletting of bare or furnished buildings, certain additional conditions are required (in particular the achievement of a minimum turnover).
Amount of the CFE
The CFE amount is calculated using the following formula: tax base x tax rate
- The tax base is the rental value of all immovable property subject to property tax and allocated to the activity of the person liable in N-2 (regardless of whether he is the owner, tenant, subtenant or whether they have been made available to him free of charge).
This base can be reduced in many cases (especially in the case of seasonal companies or certain craftsmen). - Where no business premises or immovable property is allocated to the exercise of the activity, the taxable amount shall be determined in accordance with turnover in N-2. Each municipality thus fixes a minimum taxable amount based on this reference turnover.
The rate then applied to this tax base is that voted annually by each municipality. In other words, for equal turnover, two companies located in two different municipalities will not pay the same amount of CFE.
Management fees
When the micro-entrepreneur is liable for the CFE, he must also pay management fees amounting to 1% the amount of the CFE and the additional tax (CCI tax)
Exemptions
The CFE provides for numerous exemptions, both permanent and temporary, including:
- An exemption from CFE the year of creation the company (which also benefits from a reduction in respect of its first taxation year since the basis for calculating the CFE is then reduced by 50%).
- An exemption from CFE if the turnover achieved by the company in N-1 did not exceed €5,000.
More information is available on the page dedicated to company property assessment.
The micro-entrepreneur may sometimes be required to pay certain consular taxes.
This may be the case with the tax for CCI: titleContent whether he is liable for the CFE, or for the tax on CMA: titleContent if it carries out its activity in the field of crafts and that it is registered as such at RNE: titleContent.
Fee for Chamber of Commerce and Industry Expenses
This tax is payable by any micro-entrepreneur liable for the CFE.
The tax CCI: titleContent shall consist in particular of a contribution which may apply to the micro-entrepreneur: the additional tax to the CFE: titleContent.
When it is subject to it, the micro-entrepreneur must pay this additional tax which amounts to 1.12% the tax base of the CFE (the rental value of the assets allocated to the activity, or, failing that, turnover).
The tax for CCI costs due is calculated by applying a rate proportional to the turnover achieved by the micro-entrepreneur. It is collected at the same time as the social contributions due by the micro-entrepreneur.
FYI
A micro-entrepreneur with a turnover or revenue of less than or equal to €5,000 is exempt from tax for CCI costs.
Activity carried out | Percentage of turnover |
|---|---|
Provision of services | 0.044% |
Sale of goods, objects, food to take away or consume on site | 0.015% |
Artisans with dual registration CCI-CMA | 0.007% |
Please note
Since the CCI tax is additional to the CFE, it is also not due in the year of the creation of the company.
Tax for expenses of chambers of trades and crafts
This charge applies to micro-companies operating in the field of crafts and registered as such in RNE: titleContent.
The CMA fee tax is calculated by applying a rate proportional to the turnover.
It is collected at the same time as the social contributions due by the micro-entrepreneur.
FYI
A micro-entrepreneur with a turnover or revenue of less than or equal to €5,000 is exempt from tax for chamber of trade expenses.
The amount of the CMA fee depends on the department in which the company is located:
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Bas-Rhin and Haut-Rhin
To calculate the amount of the tax, a rate must be applied to the turnover.
This rate varies according to the activity carried out.
Activity carried out | Percentage of turnover |
|---|---|
Provision of services | 0.65% |
Buy-sell | 0.29% |
Moselle
To calculate the amount of the tax, a rate must be applied to the turnover.
This rate varies according to the activity carried out.
Activity carried out | Percentage of turnover |
|---|---|
Provision of services | 0.83% |
Buy-sell | 0.37% |
Other departments
To calculate the amount of the tax, a rate must be applied to the turnover.
This rate varies according to the activity carried out.
Activity carried out | Percentage of turnover |
|---|---|
Provision of services | 0.48% |
Buy-sell | 0.22% |
The micro-entrepreneur may also be liable for other taxes depending on his situation, or depending on the operation and purpose of his activity. These taxes include:
- If it employs staff: Taxes related to salary
- If he owns buildings: Property taxes
- If he owns vehicles: Taxes on passenger vehicles used for economic purposes (ex TVS)
- If he occupies premises: annual tax on offices in Ile-de-France , annual tax on offices in PACA regions, or tax for the creation of offices and businesses in Île-de-France
- If he runs a business: Taxes on commercial areas (Tascom)
- If it uses certain advertising media: Local taxes on outdoor advertising (TLPE)
- If it carries out certain regulated works impacting the subsoil: Preventive Archeology Taxes (PAT)
- Other taxes various types of activity may also concern him, for example if he is engaged in a particular activity (bar, hairdresser, etc.)
In some cases, the micro-entrepreneur may benefit fromtax relief such as exemptions or tax credits.
These benefits may be granted on the basis of various factors, including the activity carried out, the location of the registered office, the actions carried out by the company:
Tax benefits related to the location of the head office
- Tax relief in priority neighborhoods of the city (QPV)
- Job pool to be revitalized (BER)
- Urban basin to be energized (BUD)
Tax advantage linked to the activity carried out
Tax credit for crafts and crafts
Tax benefits related to the hiring of employees
Tax advantages linked to actions carried out by the company
On the same subject
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The public service accompanying companies
Do you have a project, a difficulty, a question of everyday life?
Simple and free: you are called back within 5 days by THE advisor who can help you.
Rules on the lump sum payment
Direct debit in the form of a deposit in the case of direct debit at source
Income eligible for payment of a deposit in the event of withholding tax
Requirement for all taxable persons to file an annual income tax return
Exemption from CFE in the year of creation of the company
Tax for Chamber of Commerce and Industry Expenses
Tax for expenses of chambers of trades and crafts
Bpifrance Creation
Bpifrance Creation