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Micro-enterprise vs actual regime: comparison

The micro regime wins when your actual expenses stay below the flat-rate allowance of your activity; above it, the actual regime deducts them and often wins — the regime retained is the one leaving the most net income after expenses, contributions and tax.

2026 rules — verified on September 4, 2026Free, no account

This content is part of the path: Succeeding as a micro-entrepreneur· Step 7 of 12· Next step: Flat-rate income tax payment

This content is part of the path: Reporting my professional (BNC) income· Step 3 of 12· Next step: Deductible meal expenses for the self-employed

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Sources and assumptions

Calculation assumptions

  • Sole proprietorship of a French tax resident with a single activity (sale of goods, BIC services or unregulated BNC liberal activity). Mixed activities, regulated professions (Cipav) and companies are not covered.
  • Under the actual regime, social contributions are estimated with a global rate you enter, applied to the profit before contributions (45% by default, the usual order of magnitude of self-employed contributions for a craftsman or trader without ACRE relief). The actual per-contribution schedule, its ceilings and the minimum contributions are not modelled: adjust the rate to your situation.
  • Income tax is estimated at the marginal rate you enter, assumed constant over the whole taxable income: bracket changes, the tax rebate and the family quotient are not modelled. The flat-rate income tax option (versement libératoire) is not compared.
  • All amounts are net of VAT. Exceeding the VAT exemption threshold is flagged but VAT does not enter the calculation: it is neutral for a business that collects and deducts it.
  • Excludes the CFE business tax, ACRE relief, the vocational training contribution, chamber taxes and loss carry-forward under the actual regime. A negative profit under the actual regime is shown as is, with no contributions or tax.

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.