France micro-entrepreneur contributions calculator
What you pay and what you keep on your revenue: the 2026 contributions, Acre, the flat-rate tax payment or standard income tax, and the thresholds to watch.
Net income before tax, per month
€1,705.00
68.2% of your revenue, per month
- Contributions: 25.6%
- Out of €100 invoiced: €74.20 after contributions
- After tax: €1,523.50
Each month, with €2,500.00 of revenue, you pay €640.00 in social contributions (25.6%) and €5.00 of vocational training contribution: you are left with €1,705.00 before tax, after €150.00 of business expenses. Under the standard regime, at the 11% bracket, tax is estimated at €181.50 and you are left with €1,523.50.
For comparison: with the flat-rate payment (2.2% of revenue), tax would be €55.00, against €181.50 under the standard regime at the 11% bracket. It costs less as soon as your bracket exceeds 3.3%, so from 11%, and more if your household is not taxable.
I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.
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| Revenue collected | €2,500.00 | |
|---|---|---|
| − | Social contributions25.6% of revenue | €640.00 |
| − | Vocational training contribution0.2% of revenue | €5.00 |
| − | Business expenses | €150.00 |
| = | Net income before tax | €1,705.00 |
| − | Income tax, estimate11% bracket on a taxable base of €1,650.00 | €181.50 |
| = | What you are left with after tax | €1,523.50 |
How it works
- A fixed percentage that depends on the activity is applied to the revenue you collect: 12.3% for the sale of goods, 21.2% for commercial and craft services, 25.6% for non-regulated liberal professions and 23.2% for those under the Cipav. This rate includes all the contributions and the CSG-CRDS; no cost is deducted.
- With Acre, the rate is cut by 25% for an activity starting from July 1, 2026: 9.3%, 15.9%, 19.2% and 17.4%, until the end of the 3rd calendar quarter after the start. For a start before that date, the reduced rates are the earlier ones, 6.2%, 10.6%, 12.8% and 13.4%. The vocational training contribution is added: 0.1% for a trader, 0.3% for a craftsperson, 0.2% for a liberal profession.
- For tax, with the flat-rate payment (versement libératoire) you pay 1%, 1.7% or 2.2% of revenue, depending on the activity, together with the contributions. Otherwise, revenue is reduced by a flat-rate allowance of 71%, 50% or 34% (€305 at least): the resulting base is added to your other income, and the calculation multiplies it by the tax bracket you choose, which gives an estimate.
- Finally, the year’s revenue is compared with the thresholds of the micro regime (€203,100 for sales, €83,600 for services and liberal professions) and those of the VAT exemption (€85,000 and €37,500, with higher thresholds of €93,500 and €41,250).
Worked example
A graphic designer (non-regulated liberal profession) collects €2,500 a month and spends €150 on equipment and software. Contributions: 2,500 × 25.6% = €640; training contribution: 2,500 × 0.2% = €5; what is left is 2,500 − 640 − 5 − 150 = €1,705 before tax. Over the year, €30,000 of revenue gives a 34% allowance (€10,200), so a taxable base of €19,800: at the 11% bracket, estimated tax is €2,178 a year, that is €181.50 a month, and €1,523.50 is left; with the flat-rate payment, tax would be 2,500 × 2.2% = €55 a month. With Acre, for €2,000 of sales a month: 2,000 × 9.3% = €186 instead of 2,000 × 12.3% = €246.
Sources
- Service Public Entreprendre: social contributions of a micro-entrepreneur: rates, filing, flat-rate payment (checked January 1, 2026) (in French)
- Bpifrance Création: the micro-entrepreneur social regime: standard rates, reduced Acre rates and vocational training contribution (in French)
- Service Public: help for starting or taking over a business (Acre): conditions, duration, procedure (checked July 1, 2026) (in French)
- Service Public Entreprendre: Acre: the exemption drops from 50% to 25% for micro-businesses from July 1, 2026 (decree no. 2026-69) (in French)
- Service Public Entreprendre: tax regime of the micro-business: allowances, thresholds, flat-rate payment (in French)
- Service Public Entreprendre: VAT exemption: 2026 thresholds and the mandatory invoice mention (in French)
- Service Public Entreprendre: business property contribution (CFE) (in French)
Text checked on October 5, 2026
Good to know
- Contributions are calculated on the revenue you collect, not on profit: if you collect nothing, you pay nothing (unless you asked to pay minimum contributions). But your expenses are not deductible: they stay at your expense, which is why this calculation subtracts them separately.
- The revenue declaration and the payment are made online on the Urssaf website, every month or every quarter as you choose, before the end of the month following the period. The first declaration is due before the end of the month following your first 3 months of activity. It is compulsory even with no revenue: you write “Néant” (nil); a forgotten declaration costs a €60.10 penalty.
- The flat-rate payment must be requested: before September 30 for the following year, or within 3 months of setting up. You should also cancel the withholding-tax instalment on impots.gouv.fr. The reference tax income of year N-2 must stay under a ceiling (€29,579 for one person).
- The business property contribution (CFE) is a local tax: the business is exempt in the year it is created, then the base is halved the following year; it is also exempt if the revenue of year N-2 did not exceed €5,000. It is not included in this calculation.
- Under the VAT exemption, you invoice without VAT and every invoice must carry the mention “TVA non applicable - article 293 B du CGI”; in return, you cannot recover the VAT on your purchases. In the first year, the thresholds are pro-rated to the number of days of activity.
- This is not accounting advice: for a mixed activity, a furnished rental, a case in the overseas departments or a first year in progress, see the Urssaf or an accountant.
Frequently asked questions
What is the contribution rate of a micro-entrepreneur in 2026?
A fixed percentage of revenue: 12.3% for the sale of goods, 21.2% for commercial and craft services, 25.6% for non-regulated liberal professions and 23.2% for those under the Cipav. With the flat-rate income tax payment, the rates become 13.3%, 22.9%, 27.8% and 25.4%.
How does Acre work in 2026?
For an activity starting from July 1, 2026, Acre cuts contributions by 25%: 9.3% for sales, 15.9% for commercial services, 19.2% for liberal professions and 17.4% for the Cipav. It lasts until the end of the 3rd calendar quarter after the start of the activity, is no longer automatic, must be requested from the Urssaf within 60 days and requires meeting a condition, such as being a jobseeker, being aged 18 to 25 or setting up in a priority neighborhood.
Flat-rate payment or standard income tax: which one to choose?
The flat-rate payment (versement libératoire) takes 1%, 1.7% or 2.2% of revenue; under the standard regime, you are taxed on revenue minus the 71%, 50% or 34% allowance. In the 11% bracket or above, the flat-rate payment costs less; if your household is not taxable, the standard regime costs nothing. The flat-rate payment is only open under a reference-income ceiling.
What is the vocational training contribution?
A contribution added to the social contributions: 0.1% of revenue for traders, 0.3% for craftspeople and 0.2% for liberal professions. It is paid with the contributions, every month or every quarter.
What happens if I exceed the revenue threshold?
The micro regime stops applying if the threshold (€203,100 for sales, €83,600 for services and liberal professions) is exceeded two years in a row: from the following January 1 you move to the standard self-employed regime. The VAT exemption has its own thresholds, €85,000 and €37,500.
Do I have to charge VAT as a micro-entrepreneur?
Not as long as you stay under the VAT exemption thresholds: €85,000 (or €93,500 in the first year you go over) for sales, €37,500 (or €41,250) for services and liberal professions. Invoices then carry the mention “TVA non applicable - article 293 B du CGI”.
Will I get unemployment benefit if I stop my business?
No: a micro-entrepreneur does not pay into unemployment insurance and cannot receive benefit when stopping the activity. You can, under certain conditions, recover the rights earned from a previous job as an employee.
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