Micro-Entrepreneurship in 2026: Increased Turnover Thresholds and What They Mean for You
Significant changes are on the horizon for many self-employed professionals. While initially overlooked, the turnover thresholds for micro-enterprises (auto-entrepreneurs) are set to increase, as they do every three years. The Urssaf communicated the new thresholds on February 20, 2026, to determine eligibility for this simplified tax regime.
New Turnover Limits: A Breakdown
For businesses engaged in the sale of goods and accommodation services (including classified tourist accommodations), the turnover limit is now 203,100 euros. For service-based businesses (BIC and BNC), the new limit is 83,600 euros.
Since 2018, these thresholds have seen a substantial increase. The commercial threshold has risen by 33,100 euros, and the service threshold by 13,000 euros.
What Remains Unchanged: VAT Thresholds
Currently, these revalorization changes, which impact continued eligibility for the micro-enterprise regime, are not formally enshrined in law. However, the Urssaf has confirmed they will proceed. Importantly, there are no planned changes to the Value Added Tax (VAT) thresholds.
A previous proposal to introduce a single VAT threshold of 25,000 euros has not resurfaced. The existing thresholds remain at 85,000 euros for commercial and accommodation activities, and 37,500 euros for liberal professions and service providers.
Mixed Activities: How the Rules Apply
For businesses with a mix of sales and service activities, the rules remain consistent, and the thresholds apply individually. These thresholds are not cumulative. A single, temporary exceedance of a threshold in one year will not immediately disqualify a business from the micro-enterprise regime for the following year.
Did you know? The thresholds are always calculated on a pro-rata basis, offering some flexibility for businesses experiencing temporary spikes in revenue.
The Benefits of the Micro-Enterprise Regime
The auto-entreprise status offers simplified administrative procedures, a streamlined method for calculating and paying social security contributions and income tax (with the option of *versement libératoire*), social protection (health coverage, retirement), and access to professional training. It’s designed for individuals operating as artisans, merchants, or liberal professionals, either as their primary occupation or alongside other employment.
Understanding Your Social Contributions
Micro-entrepreneurs pay social security contributions based on their turnover (excluding tax). This includes any tips received, which are likewise subject to contributions. The profit margin is not considered when calculating contributions.
Pro Tip: Accurately tracking your turnover is crucial for correctly calculating and paying your social contributions.
Current Statistics on Auto-Entrepreneurship
As of January 2024, there were 2.715 million active auto-entrepreneurs in France, an increase of 215,000 compared to the previous year.
Frequently Asked Questions
Q: What happens if I exceed the turnover threshold?
A: Exceeding the threshold doesn’t immediately disqualify you, but repeated exceedances may require you to switch to a different business structure and tax regime.
Q: Does the type of activity affect the turnover threshold?
A: Yes. The threshold differs depending on whether you are engaged in commercial activities, service provision, or the rental of furnished properties.
Q: What is the *versement libératoire*?
A: It’s an optional system allowing micro-entrepreneurs to pay their income tax directly with their social security contributions, simplifying the tax process.
Q: Where can I discover more information about becoming an auto-entrepreneur?
A: Visit the official Urssaf auto-entrepreneur portal: https://www.autoentrepreneur.urssaf.fr/
We encourage you to explore the resources available on the Urssaf website to ensure you are fully informed about the requirements and benefits of the micro-enterprise regime.
