The micro-entreprise regime in France is a simplified tax and social security system for small businesses and self-employed individuals. It applies only if annual turnover stays below fixed thresholds, which are determined by the gouvernement every 3 years. New figures, applicable for 2026, 2027 and 2028 have recently been published.

To be eligible for the micro-enterprise tax regime, your annual turnover must not exceed the following limits for a full calendar year:

• €203,100 for activities involving the sale of goods, objects, supplies, or food to take away or consume on site.
• €83,600 for services falling under the category of industrial and commercial profits (BIC) or non-commercial profits (BNC), or for accommodation services.

In the case of a mixed activity (sales and services), the total turnover must not exceed €203,100, including a maximum of €83,600 for service activities.

These thresholds are prorated if the activity begins during the year.

For example, if a service activity starts on 1 March 2026, the activity will cover 306 days in 2026, therefore: 83,600 € × 306 / 365 = €70,087 (maximum threshold not to be exceeded).

There is a one-year tolerance for crossing the threshold, meaning that you need to go over for 2 years in a row to be obliged to change the regime. Reminder: for micro-entrepreneurs, it is the revenue received (not amounts invoiced) that counts for determining the thresholds.

Are you close to the threshold? Wondering whether micro is the best regime? Join me at the Riviera Entrepreneurs event on the 20th of March where me and Zoe will look at various thresholds applicable to micro entrepreneurs, what are the options after crossing them, and when it may be a good idea to change even if your revenues are below the official number. To book, follow the link here.