France Freelancer Tax: Micro-Entrepreneur Rates, Thresholds, and Allowances 2026
Llandora·Updated 2026-10-14
⚠️ Disclaimer: For general information only — not tax, financial, legal, or medical advice. Figures may be outdated or incorrect; tax rules change frequently. Verify important decisions with the CRA/IRS or a qualified professional (for health topics, a licensed healthcare provider). You use this information at your own risk.
The short answer
The micro-entrepreneur regime (formerly auto-entrepreneur) is France's simplified scheme for the self-employed: flat-rate social charges on actual revenue, a flat expense allowance instead of real-expense deductions, and an optional flat-rate income tax. The short answer for 2026: revenue caps are €203,100 (sales) and €83,600 (services); social charges run 12.3% (sales), 21.2% (services, BIC), 25.6% (non-regulated liberal professions) or 23.2% (Cipav professions); the income-tax expense allowance (abattement) is 71%/50%/34%; and the optional flat income tax (versement libératoire) is 1%/1.7%/2.2%.
The 2026 revenue thresholds (seuils)
Micro-enterprise thresholds are revalued every three years. For 2026, 2027 and 2028:
€203,100 of annual revenue (hors taxes) for sales of goods and lodging (previously €188,700);
€83,600 for services and liberal professions (previously €77,700).
The regime applies if your revenue stayed below the thresholds in the two preceding years; exceeding them two years running moves you to the standard (régime réel) scheme. For mixed activity, the combined ceiling is €203,100, with the services portion capped at €83,600.
Social charges: pay-as-you-earn on revenue
Social contributions are calculated as a flat percentage of revenue actually collected — if revenue is zero, you pay nothing. Declared monthly or quarterly to Urssaf, at the 2026 rates:
Activity
2026 rate
Sales of goods and lodging (excl. furnished rentals)
12.3%
Services (BIC, incl. long-term furnished rentals and chambres d'hôtes)
21.2%
Non-regulated liberal professions
25.6%
Cipav-regulated liberal professions
23.2%
Classified tourist furnished rentals
6%
These contributions cover health, family, retirement, invalidity-death, and the CSG-CRDS. New businesses may qualify for the ACRE start-up reduction on these rates [NEEDS VERIFICATION].
Income tax: two ways to be taxed
Option A — standard micro-BIC / micro-BNC. Your revenue is added to your household income and taxed at the progressive scale, after an automatic flat expense allowance (abattement forfaitaire, minimum €305) that replaces real-expense deductions:
71% for sales of goods and lodging (BIC);
50% for services (BIC);
34% for services and liberal professions (BNC).
So a freelancer billing €50,000 in services (BNC) is taxed on only €33,000. You cannot deduct actual expenses on top — that is the trade-off for simplicity.
Option B — versement libératoire. If eligible (your household's revenu fiscal de référence from two years earlier must stay below a ceiling), you can pay income tax as a flat percentage of revenue, collected with your social charges each month or quarter:
1% for sales of goods (BIC);
1.7% for commercial/artisan services (BIC);
2.2% for liberal professions and other BNC services.
This settles the income tax on that activity definitively. It is attractive if your marginal rate under the progressive scale exceeds the flat rate, less so if you are in the 0% or 11% brackets.
Registration and routine declarations
Registration goes through the single business formalities portal (guichet unique) run by the INPI. Day to day, the routine is simple: declare revenue to Urssaf every month or quarter (even if zero), pay the resulting social charges (and the versement libératoire if chosen), and report the revenue once a year on your income tax return, where the allowance is applied.
Frequently asked questions
Q: Can I deduct my real business expenses?
A: No. The flat abattement stands in for all expenses. If your real expenses exceed the allowance, the standard régime réel (with real-expense accounting) may suit you better.
Q: What happens if I exceed the revenue thresholds?
A: One year over is tolerated; exceeding the thresholds in two consecutive years moves you out of the micro-enterprise regime into the standard scheme.
Q: Is the versement libératoire always the better deal?
A: Not necessarily. Compare the flat rate (1%, 1.7% or 2.2%) with your marginal rate under the progressive scale: it usually wins for higher earners and loses for those in the lowest brackets.
Q: How and when do I pay social charges?
A: Through your Urssaf online account, monthly or quarterly at your choice, on the revenue collected in the previous period. Zero revenue means zero charges.
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