Self-Employed and Freelancer Taxes in France 2026
French micro-entrepreneurs (auto-entrepreneurs) pay flat-rate URSSAF social contributions on turnover — 12.3% for goods sales, 21.2% for commercial services, and 23.2–25.6% for liberal professions — plus income tax either as a flat levy on turnover (VFL) or under the standard progressive brackets. New business owners may qualify for ACRE, reducing social contributions by 25% for the first few quarters. Rates are sourced from official service-public.gouv.fr publications; consult an accountant for your specific circumstances.
The Micro-Enterprise Regime: Eligibility and Thresholds
The micro-enterprise regime (also called auto-entrepreneur) is available when annual revenue excl. VAT (chiffre d'affaires hors taxes, CA HT) stays within the 2026-2028 statutory ceilings: 203,100 EUR for goods sales and similar activities (BIC vente), 83,600 EUR for commercial services (BIC services) and liberal-profession income (BNC), and 15,000 EUR for unclassified furnished holiday lets. Thresholds are fixed for three years under French law. The regime is lost if these ceilings are exceeded in two consecutive preceding years. The main advantage of the micro-regime is simplicity: no accounting balance sheet, no profit-and-loss account, and contributions calculated directly on collected turnover.
URSSAF Social Contribution Rates for 2026
Social contributions are a flat percentage of CA HT, varying by activity type. The 2026 rates are: goods sales (BIC vente) 12.3%; classified furnished holiday let (meublé classé) 6.0%; commercial and craft services (BIC services) 21.2%; unclassified furnished holiday let 21.2%; unregulated liberal professions (BNC non-réglementé, SSI scheme) 25.6%; regulated liberal professions (BNC CIPAV) 23.2%. Rates sourced from service-public.gouv.fr (pages F36232 and F37353, updated January 2026). Small ancillary levies are also due — professional training contribution (CFP) and chamber of commerce or trade fees — but these are not included in the core contribution calculation.
ACRE: New-Business Social Contribution Relief
Business creators and acquirers may benefit from ACRE (Aide à la Création ou à la Reprise d'Entreprise), which reduces social contributions by 25%, giving an effective rate of 75% of the standard rate. ACRE applies from the business start date until the end of the third calendar quarter after that date. Eligibility requires not having benefited from ACRE in the preceding three years. ACRE reduces social contributions only. The VFL flat income tax rate is not affected and applies in full regardless of ACRE status. This is confirmed by service-public.gouv.fr (page F11677, updated July 2026).
Income Tax: VFL Flat Rate or Progressive Brackets
Micro-entrepreneurs choose between two income tax paths. The Versement Forfaitaire Libératoire (VFL) pays income tax simultaneously with social contributions, at a flat rate on CA: 1% for BIC vente, 1.7% for BIC services, and 2.2% for BNC. VFL is available when the household's 2024 reference taxable income (revenu fiscal de référence) does not exceed 29,579 EUR per quotient familial share. The standard progressive bracket path applies the micro-abattement forfaitaire to CA — 71% for BIC vente, 50% for BIC services and classified lets, 34% for BNC, 30% for unclassified lets (minimum 305 EUR) — to derive taxable professional income. This is added to other household income, divided by quotient familial shares, and taxed at the 2026 progressive rates (0% to 11,600 EUR; 11% to 29,579 EUR; 30% to 84,577 EUR; 41% to 181,917 EUR; 45% above per share).
TVA Franchise and the Interaction with the Micro-Regime
Micro-entrepreneurs below the TVA franchise base do not charge or collect VAT and must display the statement 'TVA non applicable — art. 293 B du CGI' on invoices (this article number will be renumbered effective 1 September 2026 by Ordonnance 2025-1247; rates are unchanged). The 2026 franchise thresholds are 37,500 EUR base / 41,250 EUR tolerance for services and 85,000 EUR base / 93,500 EUR tolerance for goods sales. The TVA franchise threshold for services (37,500 EUR) is well below the micro-regime income ceiling (83,600 EUR). A service provider whose revenue exceeds 37,500 EUR must register for TVA while remaining under the micro-regime for income tax. Once the tolerance limit is exceeded, TVA is due from the first day of the month in which it is breached.
FAQ
What are the micro-enterprise revenue thresholds in 2026?
The 2026-2028 thresholds are: 203,100 EUR for goods sales (BIC vente), 83,600 EUR for commercial services (BIC services) and liberal professions (BNC), and 15,000 EUR for unclassified furnished holiday lets. These are triennial ceilings fixed by law and apply across metropolitan France.
Does ACRE reduce both social contributions and the VFL rate?
ACRE reduces only social contributions — by 25%, giving an effective rate of 75% of the normal rate — for a period ending at the close of the third calendar quarter after the business start date. The VFL flat tax rates (1%, 1.7%, or 2.2% on CA) are unaffected by ACRE and apply in full regardless.
When must a micro-entrepreneur register for TVA?
When annual revenue exceeds the TVA franchise base for the activity — 37,500 EUR for services or 85,000 EUR for goods sales. The tolerance limits (41,250 EUR or 93,500 EUR) provide a brief grace period, after which TVA is due from the first day of the month the tolerance is exceeded. Note that the services threshold is well below the micro-regime income ceiling, so service providers can owe TVA while still in the micro-regime.
What is the difference between BNC non-réglementé and BNC CIPAV?
BNC non-réglementé covers unregulated self-employed professionals — consultants, trainers, coaches, freelance developers — who contribute to the SSI social security scheme at 25.6%. BNC CIPAV covers regulated liberal professions (architects, osteopaths, chartered accountants, and others listed by law) whose supplementary pension is managed by CIPAV rather than SSI, with contributions at 23.2%. The difference reflects distinct pension schemes, not a general tax advantage.
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.