France's micro-entrepreneur regime: thresholds, VAT franchise, and URSSAF for freelancers

For most French freelancers, the journey starts as a micro-entrepreneur (still widely called auto-entrepreneur): quick to set up, flat social charges on turnover, simplified tax. The catch is that two different ceilings govern your life, and they are not the same number.

Ceiling one: staying in the micro regime

To remain a micro-entrepreneur, your annual turnover must stay under the regime ceilings — for the 2026-2028 period, approximately €203,100 for sales of goods and €83,600 for services (BIC or BNC).

Exceed your ceiling for two consecutive years and you shift to the régime réel from the following 1 January. These figures are revalued every three years.

Ceiling two: when you must charge TVA

Separately — and at much lower levels — sits the franchise en base de TVA, the point at which you must start charging VAT. For services it applies up to roughly €37,500 (prior year) with a €41,250 current-year tolerance ceiling; for goods, roughly €85,000 with a €93,500 ceiling. Cross the current-year ceiling and TVA applies immediately, from the date of overrun.

While in the franchise you charge no TVA and recover no input VAT; invoices carry the mention "TVA non applicable, art. 293 B du CGI." (A proposed single €25,000 threshold was widely reported but did not take effect — confirm the current figures before you rely on them.)

Social charges and income tax

Social contributions go to URSSAF as a flat percentage of turnover — broadly around 12.3% for sales of goods, 21.2% for commercial services, and about 25.6% for liberal (BNC) professions in 2026 — paid monthly or quarterly, with no charge when turnover is zero. For income tax, eligible micro-entrepreneurs can opt for the versement libératoire (a flat 1% / 1.7% / 2.2% of turnover depending on activity), subject to a household income condition; otherwise turnover is taxed via the normal scale after a fixed allowance.

General information about the French micro-entrepreneur regime, current as of the review date above, and not tax advice. Thresholds and rates change — confirm current figures with impots.gouv.fr, URSSAF, or a qualified adviser.