Micro-entrepreneur: what you need to know
Verified 18 September 2025 - Directorate of Legal and Administrative Information (Prime Minister)
The status of micro-entrepreneur (or self-entrepreneur) allows you to practice in your own name. It is a company that benefits from a simplified tax and social system. The creation of a micro-company is faster and present less constraints than a business'.
When one wishes to exercise a activity only, l' is a very good option. As a micro-entrepreneur, you create a business called a micro-company because your turnover does not exceed a certain amount.
The modalities of creation and management of the company are simpler than those of a business. For example, you do not need to write articles of association or build up a share capital.
Contrary to the business, the creation of a legal personality. It is attached to your person, which is why it is not it is not possible to own several individual companies (1 individual = 1).
You can engage in a commercial, craft or liberal activity.
When you carry out an activity under the status of micro-entrepreneur, your personal and professional assets are automatically separated.
Your professional heritage is composed of all that is useful for your professional activity. This is for example your business premises, your business bank account.
Your personal assetsAs for it, it is composed of everything that does not fit into your professional heritage: for example, your booklets, your second home.
This separation protects your personal wealth from your possible professional debts. However, if you do not comply with your tax or social security obligations, the tax authorities or social security bodies can obtain reimbursement of their claims on both your assets.
The sheet “ Separation of the professional and personal assets of the individual contractor ’ shall specify the applicable rules.
In order to benefit from the micro-company tax system, a certain turnover threshold must not be exceeded. This threshold varies according to the activity carried out:
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Sale of goods, articles, supplies and foodstuffs to take away or consume on the spot
You generate industrial and commercial profits (BIC) imposed on income tax (IR). Your turnover shall not exceed €188,700.
When you exceed this threshold, you are subject to a real tax regime.
You also have the possibility of opting to benefit from a real tax regime, even if you meet the turnover threshold.
For more information, you can consult the sheet: Industrial and commercial profits (BIC): real tax regime.
Housing supply (except furnished rental)
You generate industrial and commercial profits (BIC) imposed on income tax. Your turnover shall not exceed €188,700.
When you exceed this threshold, you are subject to a real tax regime. You also have the possibility of opting to benefit from a real tax regime, even if you meet the turnover threshold.
For more information, you can consult the sheet: Industrial and commercial profits (BIC): real tax regime.
Provision of services
You generate industrial and commercial profits (BICs) or non-commercial profits (NCBs) that are taxed to income tax. Your turnover shall not exceed €77,700.
When you exceed this threshold, you are subject to a real tax regime. You also have the possibility of opting to benefit from a real tax regime, even if you meet the turnover threshold.
For more information, you can consult the sheet: Industrial and commercial profits (BIC): real tax regime.
The micro-company system simplifies tax obligations. For more information, you can consult our fact sheet on the tax regime for micro-company.
You are subject to the social regime of self-employed persons. The calculation and amount of your social security contributions vary depending on your business and turnover.
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Sale of goods, articles, supplies and foodstuffs to take away or consume on the spot
The amount of your social security contributions is equal to 12.3% of your turnover. When your turnover is equal to €0So you don't pay social security contributions. You can, however opting to pay minimum contributions in order to benefit from social protection even in the absence of turnover.
Services (BIC) and Furnished Housing Supply
The amount of your social security contributions is equal to 21.2%of your turnover. When your turnover is equal to €0So you don't pay social security contributions. You can, however opting to pay minimum contributions in order to benefit from social protection even in the absence of turnover.
Supply of furnished tourist accommodation
The amount of your social security contributions is equal to 6% of your turnover. When your turnover is equal to €0So you don't pay social security contributions. You can, however opting to pay minimum contributions in order to benefit from social protection even in the absence of turnover.
Regulated liberal profession (under CIPAV)
The amount of your social security contributions is equal to 23.2% of your turnover. When your turnover is equal to €0So you don't pay social security contributions. You can, however opting to pay minimum contributions in order to benefit from social protection even in the absence of turnover.
The micro-entrepreneur is affiliated with the Cipav: titleContent if he is engaged in any of the following professions:
- Architect, interior designer, construction economist, prime contractor, expert surveyor
- Consulting Engineer
- Ski instructor, mountain guide, mountain guide
- Osteopath, psychologist, psychotherapist, occupational therapist, dietitian, chiropractor, psychomotor therapist
- Artist not affiliated with the Maison des artistes
- Automotive expert, expert before the courts, legal representative for the protection of adults
- Guidebook
Unregulated liberal profession
The amount of your social security contributions is equal to 24.6% of your turnover. When your turnover is equal to €0So you don't pay social security contributions. You can, however opting to pay minimum contributions in order to benefit from social protection even in the absence of turnover.
In 2026, the contribution rate will be 25.6%.
To learn more about your social contributions, you can consult the sheet on the social regime of the micro-entrepreneur.
You can forward your {dot over (a)} to a member of your family, to one employee or to one third party (ex: a business). The transmission may be carried out by way of free (donation) or as expensive (assignment or business input).
On the other hand, several problems arise:
- What do you have to transmit (models, know-how, technologies, website, brand, customer file, supplier file...)?
- How to set the transfer price? The micro-entrepreneur who does not keep accounts and has only his turnover to present will have difficulty in assessing the profitability of his business. The sale price will be discussed and negotiated with the buyer.
- Will your customers and suppliers follow the company if you are no longer in charge?
Micro-entrepreneur | - | SASU | EURL | |
---|---|---|---|---|
Number of associates | No partner | No partner | 1 | 1 |
Leader | Contractor | Contractor | ||
Share capital | No share capital | No share capital | ||
Taxation system | Income Taxes (IR). Possible option for SI | Taxes on businesses (IS). Possible option for IR | Income Taxes (IR). Possible option for SI | |
Executive social security scheme | ||||
Social securities | No social titles | No social titles | Actions | Shares |
Transmission of company | Free | Free | Free | Free |
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Micro-company tax regime
Separation of assets
Social regime of micro-company