How to combine student and micro-entrepreneur status?

Verified 07 April 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

As a student, you have the opportunity to pursue a self-employed professional activity by becoming a micro-entrepreneur. The conditions to be met and the consequences of this cumulation are detailed in this sheet.

A student may pursue a self-employed professional activity as a micro-entrepreneur in parallel with his studies.

However, the exercise of certain activities may be prohibited due to the age of this student.

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Major

A student who has reached the age of majority can engage in any activity (commercial, liberal, craft). If it's a regulated activity (sports instructor, dog guard...) he must however fulfill the conditions of access (qualifications, diploma...).

Emancipated minor

A person between the ages of 16 and 18 who has obtained the same rights as a person of full age by marriage or court order. Emancipation requires the consent of the parents or guardian.

A person between the ages of 16 and 18 who has obtained the same rights as a person of full age by marriage or court order. Emancipation requires the consent of the parents or guardian.

A minor but emancipated student may practice:

  • An activity artisanal or liberal (regulated or not) provided that he has the qualifications
  • One commercial activity, provided that authorization has been obtained:
    • Either the guardianship judge, when authorization is requested at the time of emancipation
    • Either the judge of the judicial court, when authorization is requested after emancipation.

More information on emancipation can be found on the following page: " From what age can a company be set up? »

Non-emancipated minor

An unemancipated minor student cannot carrying on a commercial activity. He can only carry out a craft activity (repairing computers, small DIY...) or an unregulated activity.

Warning  

A student who studies in France under a student residence permit cannot combine the status of student and micro-entrepreneur. The creation of a company in France requires a residence permit to pursue a professional activity in France.

The impact of cumulation on the tax system is related to the reporting arrangements: they vary according to whether the student is attached to the tax home of his parents or not.

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Student attached to his parents' tax home

When the student is attached to the tax home of his parents, his income must be declared on their tax return.

Student not attached to his parents' tax home

When the student is not attached to his parents' tax home, he must file his own income tax return. It is imposed under the micro-fiscal regime.

FYI  

For start a micro-entrepreneur activity, it is necessary to perform a registration formality.

A student is in principle affiliated to the student social security.

On the other hand, social security contributions must be paid on the turnover that he realizes in the context of his micro-company. These contributions are subject to the social security scheme for micro-entrepreneurs: micro-social diet.