France: what a micro-entrepreneur really costs

A percentage, not a flat fee

The micro-entrepreneur pays no fixed contributions: each month or quarter, they apply a percentage to the turnover collected, according to the nature of their activity. In 2026: 12.3% for the sale of goods, 21.2% for commercial and craft services, 25.6% for unregulated liberal professions and 23.2% for those of the Cipav.

This rate includes all contributions and the CSG-CRDS: sickness-maternity, daily allowances, disability-death, basic and supplementary pension, family allowances. On top comes a vocational training contribution of 0.1% for traders, 0.3% for craftspeople and 0.2% for liberal professions. With no turnover, there is nothing to pay.

The example: €2,500 a month

A graphic designer collects €2,500 a month, in an unregulated liberal profession. She pays €640 of contributions (25.6%) and €5 of training (0.2%). Her expenses, €150 of software and equipment, are not deducted from the turnover: she has 2,500 − 640 − 5 − 150 = €1,705 left before tax, that is 68.2% of what she collects.

Two ways to pay tax

With the flat-rate payment (versement libératoire), the tax is a percentage of turnover: 1% on sales, 1.7% on services, 2.2% on liberal professions. For the designer, €55 a month. Without it, the turnover first loses a flat allowance of 71%, 50% or 34%; what remains is added to her other income and follows the scale. Here the base is €1,650 a month: at the 11% bracket, that would be €181.50 a month.

The flat-rate payment costs less as soon as the bracket exceeds about 3.3% in liberal professions, so from 11%; if the household is not taxable, the standard regime costs nothing. The reference tax income of two years ago must also stay under a ceiling (€29,579 for a single person) and you must ask the Urssaf for it.

The Acre: a boost, not for everyone

For an activity starting from July 1, 2026, the Acre cuts contributions by 25%: 9.3% on sales, 15.9% on services, 19.2% on liberal professions and 17.4% for the Cipav. It lasts until the end of the 3rd calendar quarter following the start, about 9 to 12 months. It is no longer automatic: you must meet a condition, such as being a job seeker, being between 18 and 25 or creating in a priority neighborhood, and ask the Urssaf within 60 days.

Example: €2,000 of sales a month pay €186 of contributions with the Acre, instead of €246 at the normal rate of 12.3%: €60 less each month.

The thresholds to watch

Micro regime: if turnover exceeds €203,100 on sales, or €83,600 on services and liberal professions, two years running, you leave it from the following January 1. VAT: you invoice without VAT up to €85,000 on sales, or €37,500 on services and liberal professions, with increased thresholds of €93,500 and €41,250, and every invoice carries the wording “TVA non applicable, art. 293 B du CGI”. At €36,000 a year in a liberal profession, you are already at 96% of the VAT threshold.

What is not in the percentage

• The activity’s expenses: equipment, software, travel, insurance.
• The business property contribution (CFE), a local tax: exempt in the year of creation, base halved the following year, exempt if the turnover of year N-2 did not exceed €5,000.
• Compulsory insurance depending on the activity: professional civil liability, ten-year liability in construction.
• Protections the regime does not give: no unemployment benefit on stopping the activity, and at least a year of affiliation before daily allowances in case of sick leave.