Micro-social regime

Verified 21 February 2026 - Entreprendre Service Public / (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.

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-company regime is therefore not applicable in N if this threshold is exceeded 2 consecutive years, in N−1 and in N−2.

These thresholds vary according to the nature of the activity carried out. They are different depending on the reporting year.

In 2025
  • For business activities and the provision of housing (excluding furnished rentals): the threshold is €188,700
  • For service provision activities (BIC and BNC) and the liberal professions: the threshold is €77,700 (this threshold includes long-term furnished rentals)
  • For the rental of classified tourist furniture: 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 the pro rata temporis of exploitation, except in the case of seasonal company.

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

Short-term furnished rentals

Furnished rentals that realize more than €23,000 of annual rents must pay social contributions.

  • For the rental of classified tourist furniture : the threshold not to be exceeded in order to benefit from the micro-company scheme is €77,700.

If the revenue generated in 2025 is between €23,000 and €77,700 : the renter may maintain the micro-company regime.

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

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

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

If the revenues generated in 2025 are greater than €77,700 : the renter cannot keep the micro-company diet.

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 1erJanuary 2026.

Therefore:

  • for income less than or equal to €23,000 : no compulsory social security contributions but social levies on wealth income (these levies are made automatically, at the same time as income tax)
  • for income above €23,000 : the lessors will be subject to social security 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 revenue generated in 2025 does not exceed €188,700 (which is the former threshold): the renter can keep the micro-company regime.

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

To learn more about the social consequences of the new micro-tax thresholds read the press release of the Social Security Directorate and the statement of theUrssaf.

In 2026
  • For business activities and the provision of housing (excluding furnished rentals): the threshold is €203,100
  • For service provision activities (BIC and BNC) and the liberal professions: the threshold is €83,600 (this threshold includes long-term furnished rentals)
  • For the rental of classified tourist furniture: the threshold is €83,600
  • For the rental of unclassified tourist accommodation: the threshold is €15,000
  • For the rental of bed and breakfast : the threshold is €83,600.

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 company.

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 CAHT: titleContent global shall not exceed €203,100.

In addition, the CAHT 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 shall be calculated by applying a flat rate to the turnover (or revenue) actually received: if the turnover or the amount of revenue is equal to €0, there is no levy.

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

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

For each period, the amount of revenue actually cashed, and not invoiced, must be declared.

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

Activities concerned

Social contributions in 2026

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

12.3%

Rental of furnished tourist accommodation classified

6%

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

21.2%

Unregulated liberal professions (Excluding Cipav: titleContent)

25.6%

Liberal professions under the Cipav

23.2%

Example :

For example, a monthly turnover of €3,500 made on the sale of goods gives 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 under different categories, his own contribution rate shall be applied to each activity. The 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 contributions.

The micro-social scheme provides the following benefits:

  • Reimbursement of medical expenses and compensation 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 Job center) 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 are not less than minimum amount of social security contributions.

The request must be addressed to theUrssaf: titleContent (or at the general social security funds overseas) by post or by e-mail via the courier of 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 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 the year preceding the year for which it is intended 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 contributions.

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

Declare online your turnover as a micro-entrepreneur (self-entrepreneur) and pay your social security contributions

The micro-entrepreneur pays his social security 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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