Micro-entrepreneur: what happens if you exceed the thresholds?

A single instance of exceeding the threshold does not disqualify you from the micro-enterprise tax regime. However, exceeding it for two consecutive years does. The change in tax regime then takes effect on January 1st of the year following the second year of exceeding the threshold. You will then be subject to the standard tax regime and the social security regime for sole traders, which entails additional accounting obligations. The micro-enterprise tax regime and the option for the flat-rate withholding tax are lost.

This page covers the 2026 thresholds, the two-year rule, what changes upon leaving the business, and the VAT exemption, which has its own thresholds. It does not calculate post-lease contributions or provide the filing deadline for the actual tax return.

The thresholds applicable to 2026 income

The thresholds are revenue figures excluding taxes. For 2026 revenue, they are as follows.

According to impots.gouv.fr, the thresholds were €188,700 (sales) and €77,700 (services) for the years 2023 to 2025, and increase to €203,100 and €83,600 for 2026 to 2028. The threshold for unclassified furnished accommodation, €15,000, is the same for 2026 to 2028 according to the same page.

This triggers the exit

The government information sheet on exceeding the threshold is clear: the change in tax regime applies to those who exceed the thresholds "for two consecutive years." It takes effect "on January 1st of the year following the second year in which you exceeded the threshold." Exceeding the threshold for only one year leaves the current regime in place. For 2026 income, the information sheet specifies that the turnover for year N-1 (2025) or N-2 (2024) must not have exceeded the threshold.

Three cases deserve special attention.

The first year of operation. The micro-enterprise tax regime applies automatically in the year of incorporation and the following year. For the year of incorporation, the threshold is adjusted proportionally to the operating period: threshold x number of days in operation during the year, divided by 365. The information sheet gives the example of a sale of goods created on January 31, 2026: €203,100 x 365 / 365 = €186,407. The pro-rata calculation does not apply to seasonal businesses. An option for the standard tax regime remains available.

Mixed activities. Two thresholds apply: an overall threshold for all activities and a threshold specific to each activity. For the sale of goods combined with unfurnished rentals, a single threshold of €203,100 applies in 2026. Other BIC activities, including furnished rentals, remain subject to the dual threshold.

The threshold for unclassified furnished accommodation. The €15,000 threshold relates to the turnover from the rental of unclassified furnished tourist accommodation.

What changes on the following January 1st

The tax returns are also changing. For simplified actual profit (BIC) income, form 2031 is accompanied by appendices 2033-A to 2033-G; for standard actual profit (BNC), forms 2050 and following are required. For controlled actual profit (BNC) income, form 2035 is used with appendices 2035-A and 2035-B. Forms 2042 and 2042-C PRO are also required with the income tax return. The filing deadline is given differently on two official websites: this page does not publish it, so check it before making any arrangements.

Where we land: the thresholds of reality (income 2026 to 2028)

VAT: another meter

The VAT exemption threshold has its own limits, separate from those of the micro-enterprise scheme. Exceeding the VAT exemption threshold does not necessarily result in the loss of the micro-enterprise scheme.

When the limit is exceeded, the exemption is lost. It ceases to apply to transactions occurring from the date the increased threshold was exceeded. If the previous year's turnover exceeded the limit, it is lost on January 1st of the following year.

Exceeding the micro-entrepreneur thresholds: what changes depending on your situation

• Your activity : sales, services, liberal professions or furnished tourist accommodation have different thresholds.
• A mixed activity : the overall threshold and the threshold for each activity are verified together.
• A recent creation : the threshold for the first year is prorated.
• Your revenue trajectory : the rule applies to two consecutive years of exceeding the limit.
• The lump-sum payment : if you had selected it, it disappears with the exit.
• Your VAT exemption : it follows its own thresholds and its own effective date.

The rule depends on your situation. No results are guaranteed.

Exceeding the micro-entrepreneur thresholds: a numerical example (fictitious profile)

Situation. Karim runs a sole consulting business, operating as a micro-enterprise under the non-commercial profits tax regime. Assumptions in this hypothetical scenario: his turnover reaches €86,000 in 2026, then €90,000 in 2027. The applicable threshold is €83,600.

Issue. On what date does he leave the micro-enterprise regime?

Strategy. Karim compares each year to the threshold of €83,600 and applies the rule of two consecutive years.

Result. In 2026, his revenue exceeded the threshold by €2,400 (2.9 times the threshold). In 2027, he exceeded it by €6,400 (7.7 times the threshold). For two consecutive years, the change in tax regime took effect on January 1, 2028. He then fell under the actual tax regime (controlled declaration for non-commercial profits), the social security regime for sole traders, and he lost the option for the flat-rate tax payment. If his 2027 revenue had been €80,000, he would have exceeded the threshold for only one year and would not have left the regime.

Fictitious profile, hypothetical values. The calculation does not include taxes or contributions: it does not predict your situation.