This guide is for internationals who have recently moved to France and want to work for themselves under the simplest business set-up the country offers. After reading it, you will understand how the micro-enterprise tax regime works, which turnover ceilings apply, how the first years are treated and what to watch when you declare.
- What the micro-enterprise regime is
- Who cannot use it
- The turnover ceilings
- Your first two years
- Running more than one type of activity
- Declarations and what to watch
- FAQ
What the micro-enterprise regime is
A micro-entrepreneur (a sole trader using the simplified micro-enterprise status) is, in principle, taxed on profits under the régime micro-fiscal (micro-enterprise tax regime). According to the official Entreprendre Service Public page on the micro-enterprise tax regime, last checked on 13 May 2026, this regime can work through the prélèvement à la source (pay-as-you-earn withholding of income tax) or, if the entrepreneur opts for it, through the versement forfaitaire libératoire (a flat-rate payment that settles income tax as you go).
The micro-entrepreneur is also covered by the régime micro-social (simplified social security regime) for social contributions. The page cited here deals with the tax side.
The rules depend on the nature of your activity. French tax law separates BIC (bénéfices industriels et commerciaux, industrial and commercial profits, such as selling goods) from BNC (bénéfices non commerciaux, non-commercial profits). The legal basis is article 50-0 of the Code général des impôts (General Tax Code).
Who cannot use it
Some taxpayers and companies are excluded from the micro-fiscal regime whatever their turnover. The official page lists, among others:
- companies or bodies taxed under the partnership regime, such as SNC (general partnerships), sociétés civiles (non-trading companies), certain sociétés en participation (joint ventures), SA, SAS and SARL companies that have opted for this regime, and the sole non-managing partner of an EURL (single-member limited company);
- legal entities subject to IS (impôt sur les sociétés, corporation tax);
- certain SCM (professional resource-sharing companies);
- marchands de biens (property dealers).
The tax page does not deal with whether your residence status allows you to run a business. If you hold or are applying for a titre de séjour (residence permit), the prefecture decides what it allows. Questions about an individual situation are for the prefecture or a migration advice service.
The turnover ceilings
To be under the micro-enterprise regime on 1 January of a given year (year N), turnover excluding VAT, known as chiffre d’affaires HT, in calendar year N-1 or N-2 must not have exceeded a set ceiling. For income received in 2026, the ceilings applied to turnover in 2025 or 2024 are:
- €203,100 for the sale of goods, foodstuffs or unfurnished letting;
- €83,600 for services other than accommodation;
- €83,600 for classified furnished tourist lettings (meublés de tourisme classés);
- €15,000 for unclassified furnished tourist lettings.
The regime is lost only if a ceiling is exceeded two years in a row, in both N-1 and N-2. Going over in a single year does not, on its own, remove the micro-fiscal regime for year N.
Ceilings change over time. For 2025 income, declared in 2026, the page gives a global ceiling of €188,700, €77,700 for services other than accommodation and for classified tourist lettings, and €15,000 for unclassified tourist lettings, measured on turnover in 2024 or 2023.
Your first two years
When a business is created, the micro-fiscal regime applies automatically in the year of creation (N) and the following year (N+1). An option for a régime réel d’imposition (standard tax regime based on actual profits) is possible for anyone who does not want the micro regime. The check on whether the regime still applies starts only for year N+2, and it is made on years N and N-1.
If the activity starts part way through the year, the first-year ceiling is reduced in proportion to the number of days the business exists, unless it is a seasonal business. The page gives the formula as: ceiling in force in year N, multiplied by the number of days of existence in year N, divided by 365. From the second year (N+1), turnover must respect the full ceiling in force in year N+2.
Running more than one type of activity
A micro-entrepreneur can combine activities, for example selling goods or letting unfurnished property while also providing BIC or BNC services. This is an activité mixte (mixed activity). The page gives the examples of a hairdresser who also sells hair care products, and a carpenter who supplies the materials they then fit.
For a mixed activity, two ceilings must be respected in each of the years N-1 and N-2: a global ceiling for all activities together, and a separate ceiling for each activity. For 2026 income, the global ceiling is €203,100, with the activity ceilings listed above.
There is no double ceiling when only the sale of goods or foodstuffs and unfurnished letting are combined. A single ceiling of €203,100 then applies in 2026. Other BIC activities, such as classified or unclassified furnished letting and industrial or commercial services, remain under the double-ceiling rule.
Declarations and what to watch
The page makes one timing point clear: income received in one year is declared the following year, so 2025 income is declared in 2026. At that point, you need to know whether the income falls under the micro-fiscal regime, which depends on the ceilings for the relevant years.
The page does not say whether turnover is declared monthly or quarterly under the régime micro-social, and it gives no declaration deadlines. The body that collects your contributions sets these rules. Points the page highlights:
- ceilings are measured on turnover excluding VAT, and they differ by activity;
- ceilings are revised, as they were between 2025 and 2026;
- a mid-year start means a reduced first-year ceiling;
- exceeding a ceiling in two consecutive years ends the regime from 1 January of the following year.
FAQ
Is the micro regime lost if the ceiling is exceeded once?
No. According to the official page, exceeding a ceiling in only one of the years N-1 or N-2 does not stop income in year N from being taxed under the micro-fiscal regime. The regime is lost only when a ceiling is exceeded in two consecutive years.
What is the ceiling for selling goods in 2026?
For income received in 2026, turnover excluding VAT in 2025 or 2024 must not have exceeded €203,100 for the sale of goods, foodstuffs or unfurnished letting.
Is the micro-fiscal regime compulsory at the start?
It applies automatically in the year of creation and the following year, but the page states that an option for a standard tax regime is possible instead.
Can a residence permit holder become a micro-entrepreneur?
The tax page does not cover residence conditions. The prefecture decides what a given titre de séjour allows, so questions about an individual case should go to the prefecture or a migration advice service.
Sources: entreprendre.service-public.fr
Last verified: 28 October 2026 against the pages linked above. Rules and fees change; the responsible authority always has the final word.
This is general information, not legal or immigration advice. For your own situation, ask the prefecture of your département, a recognised migration advice service or a lawyer (avocat).
Sources
- entreprendre.service-public.fr: Régime fiscal de la micro-entreprise, accessed 28 October 2026
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