Micro-enterprise: turnover and VAT exemption thresholds in 2026

For 2026 income, the micro-enterprise scheme remains open as long as turnover excluding VAT does not exceed €203,100 (sale of goods) or €83,600 (services and freelance activities). The threshold for unclassified furnished tourist accommodation is €15,000. VAT exemption is subject to different, much lower thresholds for services: €37,500, increased to €41,250.

This page is based on information sheets from Service-Public (Entreprendre), impots.gouv.fr, economie.gouv.fr and the BOFiP, consulted in October 2026. It does not cover: the VAT rule for the first year of activity, which should be checked with the tax authorities; the deadlines for opting for an actual regime; the numerical calculation of the threshold pro rata for a business created during the year.

The thresholds for micro-enterprises: 2025 and 2026

Revenue is calculated excluding taxes. For 2026 revenue, the revenue of the two preceding years (2024 and 2025) must not have exceeded the threshold.

The official documents date these thresholds: economie.gouv.fr presents them under "What changes in 2026" and indicates that new thresholds apply to income from 2026, 2027 and 2028. Do not mix the two columns: the 2025 one does not apply to 2026 income.

Mixed activity

Two thresholds must be respected: an overall threshold of €203,100, and a threshold specific to each activity, according to economie.gouv.fr: €83,600 for services, €15,000 for the rental of unclassified furnished tourist accommodation. Service-Public clarifies that there is no double threshold in the case of combined activities involving the sale of goods or foodstuffs and unfurnished rentals.

Created during the year

If the business is created during the year, the first-year threshold is adjusted proportionally to the operating period. Service-Public provides an example with a creation date of January 31, 2026 (335 days remaining until December 31, 2026). The specific calculation method is not detailed here.

Overrun: two years, not one

A single instance of exceeding the thresholds does not result in being removed from the scheme. Service-Public states that removal occurs if you exceed the thresholds "for 2 consecutive years", and that the company "automatically leaves the micro-tax scheme from January 1st of year N", N-1 and N-2 being the two years of exceeding the thresholds.

Official example: a commercial company created on May 8, 2025 which exceeds the threshold in 2025, then in 2026, leaves the scheme from January 1, 2027.

The output has three effects, according to the information sheet:

• loss of the micro-social regime, with a transition to the social regime of the individual entrepreneur; ;
• transition to an actual profit taxation system; ;
• additional accounting obligations.

You can also opt for an actual profit regime without exceeding the thresholds. Details of the consequences can be found on our page dedicated to exceeding the thresholds.

One last point on the scheme: a micro-enterprise is automatically deregistered when no turnover is declared for 24 months.

The VAT exemption threshold: other thresholds

According to impots.gouv.fr, micro-entrepreneurs are generally not required to file VAT returns. This is due to the basic VAT exemption threshold, which has its own limits. These limits are calculated excluding VAT.

Two date rules:

• if the basic threshold is exceeded, VAT applies "from January 1st of the following year"; ;
• If the increased threshold is exceeded during the year, the exemption ceases "from the 1st day of exceeding".

For 2026, the Service-Public fact sheet indicates that the applicable VAT exemption thresholds "remain unchanged." The proposal for a single threshold of €25,000, stemming from the 2025 Finance Act, has been abandoned. Specific thresholds exist for lawyers, authors, and performing artists; these are not detailed here.

As long as you are exempt from VAT, your invoices will bear the statement "VAT not applicable – Article 293 B of the French General Tax Code". You can relinquish the exemption by opting for VAT: the information sheet indicates that the option is revoked at the end of a 2-year period.

Micro-enterprise thresholds: a numerical example (fictitious profile)

Situation. Léa is a consultant, self-employed in a micro-enterprise (BNC tax regime). Her revenue (excluding VAT) is €36,000 in 2024 and €86,400 in 2025. These figures are hypothetical based on a fictional profile.

Issue. Does she remain under the micro-enterprise scheme for her 2026 income, and does the VAT exemption still apply?

Strategy. Compare each year to the thresholds: €83,600 for the micro scheme, €37,500 and €41,250 for VAT (services).

Result.

Only one of the two fiscal years exceeds the micro-enterprise threshold: according to the two-consecutive-year rule, Léa remains eligible for the micro-enterprise scheme for her 2026 income. However, her 2025 turnover exceeds the VAT threshold: the exemption ends on the first day of the excess. The two schemes operate under different thresholds. A second excess in 2026 would fall under the two-consecutive-year rule described above. This scenario is hypothetical: the figures illustrate the calculation and do not necessarily reflect your individual situation.

Micro-enterprise thresholds: what changes depending on your situation

• The nature of the activity : sales, services, liberal professions, furnished tourist accommodation classified or not, mixed activity.
• The year of creation : a threshold adjusted pro rata in the first year.
• The last two years of revenue, Prices are exclusive of taxes.
• Your option for a real regime or for VAT, with its durations.
• Special VAT thresholds for certain professions (lawyers, authors, performing artists).

The rule depends on your situation; check before deciding.