Micro-social regime

Verified 05 November 2025 - Public Service / Directorate of Legal and Administrative Information (Prime Minister), Ministry of Finance

As a micro-entrepreneur, you are subject to the social regime called micro-social. You are also subject to the micro-tax regime as regards your taxation. For more information, you can consult our fact sheet on the micro-fiscal regime.

The micro-company scheme shall apply if the turnover HT: titleContent does not exceed one of the thresholds set according to the nature of the activity.

These thresholds are different depending on the reporting year.

In 2024
  • For business and housing supply activities (excluding furnished rentals): the threshold is €188,700
  • For service provision activities (BIC and BNC) and the liberal professions: the threshold is €77,700
  • For the rental of furnished tourist classified: the threshold is €188,700
  • For the rental of unclassified tourist accommodation: the threshold is €77,700
  • For the rental of bed and breakfast : the threshold is €188,700.

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.

In 2025
  • For business and housing supply activities (excluding furnished rentals): the threshold is €188,700
  • For service provision activities (BIC and BNC) and the liberal professions: the threshold is €77,700
  • For the rental of furnished tourist classified: the threshold is €77,700
  • For the rental of unclassified tourist accommodation: the threshold is €15,000
  • For the rental of bed and breakfast : the threshold is €77,700.

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.

The Directorate of Social Security and theUrssaf provided important clarifications, of interest to 2025 revenues non-classified furnished rentals and bed and breakfast operators.

Short-term furnished rentals

Furnished flats that make more than €23,000 in annual rents must pay social security contributions.

  • For the rental of furnished apartments classified : the threshold not to be exceeded to benefit from the micro-company scheme is €77,700

If the income generated in 2025 is between €23,000 and €77,700: the lessor can keep the micro-company scheme.

For income received from 1er January 2026, if the 2024 and 2025 revenues exceed €77,700 then the lessor cannot keep the micro-company regime.

  • For the rental of furnished tourism not classified : the threshold not to be exceeded to benefit from the micro-company scheme is €15,000

If the income generated in 2025 is between €23,000 and €77,700 (which is the former threshold): the lessor can keep the micro-company regime.

If the income generated in 2025 is greater than €77,700: the renter cannot keep the micro-company regime.

It should be noted that the new ceiling is set at €15,000 , these landlords will no longer be eligible for the micro-company scheme from 1er January 2026.

Therefore:

  • for incomes less than or equal to €23,000 : no compulsory social contributions but social levies on wealth income at the overall rate of 17.2% (these deductions are made automatically, at the same time as income tax)
  • for income above €23,000 : lessors will be subject to social security contributions and contributions calculated according to the actual scheme.
Rent of bed and breakfast

The threshold not to be exceeded in order to benefit from the micro-company scheme is €77,700.

If the income generated in 2025 does not exceed €188,700 (which is the former threshold): the lessor can keep the micro-company regime.

For income received from 1er in january 2026, if the 2024 and 2025 revenues exceed €77,700, then the bed and breakfast rental company cannot maintain the micro-company regime.

For more information on the social consequences of the new thresholds of the micro-tax system, consult the press release of the Directorate of Social Security and the Urssaf press release.

FYI  

The micro-entrepreneur can carry out several types of activities (for example: the hairdresser has a craft activity of hairdressing and a commercial activity of selling care products): we then speak ofmixed activity.

In this case, the HVAC: titleContent global shall not exceed €188,700.

In addition, the HVAC generated in each activity must not exceed the threshold that corresponds to it.

Social security contributions are calculated on the basis of turnover or income.

The amount is calculated by applying a flat rate to the turnover (or revenue) actually received: if the turnover or the amount of revenue is equal to €0No, there's no levy.

The applicable rate shall include all social contributions and contributions relating to compulsory social protection:

  • Sickness and maternity contributions
  • Contribution of family allowances
  • CSG/CRDS (general social contribution/contribution to the repayment of social debt)
  • Disability-death contribution
  • Basic and supplementary pension contributions.

For each period, the actual amount of revenue cashed, not invoiced, must be reported.

Tableau - Lump-sum social payment of the micro-social scheme

Activities concerned

Social contributions in 2025

Sale of goods and provision of accommodation (except furnished accommodation and furnished tourist accommodation)

12.3%

Rental of furnished tourist accommodation classified

6%

Provision of services in BIC (including rental of furnished living spaces and bed and breakfast)

21.2%

Unregulated liberal professions (Excluding Cipav: titleContent)

24.6%

Professional professions under the Cipav

23.2%

Please note

In 2026, for unregulated liberal professions not covered by Cipav, the contribution rate will be 25.6%.

Example :

For example, a monthly turnover of €3,500 made on the sale of goods shall give rise to a payment of €430.5 social contributions under the simplified micro-social scheme.

Calculation: €3,500 x 12.3% = €430.5.

If the micro-entrepreneur carries out several activities falling within different categories, his own contribution rate shall be applied to each activity. Its declaration must specify the breakdown of turnover by separate activity.

At the beginning of activity, it can accumulate this status with the device company creation or takeover aid (Acre) to benefit from reduced social security contribution rates.

The micro-social scheme provides the following benefits:

  • Reimbursement of medical expenses and allowances in case of sickness or maternity
  • Access to vocational training (however, to benefit from it, you must have paid a contribution)
  • Pension rights, depending on the amount of contributions paid.

The micro-social system does not allow to receive compensation paid by France Travail (formerly Pôle emploi) for unemployment.

FYI  

The lump sum payment shall not take into account the contribution to vocational training which is in addition to the social contributions paid under the micro-social scheme.

The micro-entrepreneur may request that his contributions be not less than minimum amount of social security contributions.

The request must be addressed to theUrssaf: titleContent (or at the general social security funds in the overseas territories) by post or by e-mail via the online account (reason: "Daily management of my account" > "I have another question regarding the management of my account") before one of the following dates depending on the situation:

  • By 31 December for an application to 1er January of the following year
  • In case of creation of activity, at the latest on the last day of 3e month after creation.

This option applies until it is denounced. The latter must take place no later than December 31 of the year preceding the year for which it is desired that the option no longer apply. This denunciation is to be made to theUrssaf: titleContent or general social security funds.

The micro-entrepreneur must declare his turnover in a monthly or quarterly (at your choice) to allow the calculation of your social security contributions.

The declaration of turnover and the payment of social contributions must be made via his account on the website www.autoentrepreneur.urssaf.fr:

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

The micro-entrepreneur pays his social contributions as he goes along.

If the turnover is zero, no social contributions are due. However, if he chose the option for minimum contributions, even if the turnover is zero, he will have to pay contributions. These are the contributions that allow you to benefit from certain guarantees. For example, daily allowances.

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