Micro-entreprise vs régime réel — 2026 comparison
The choice that weighs most on a French freelancer's tax and social contributions. Eight factual criteria, a quantifiable switching benchmark, and typical profiles to find where you stand.
French law only · Verified 2026-06
| Criterion | Micro-entreprise | Régime réel (sole trader, EI) |
|---|---|---|
| Taxable base | Revenue after flat-rate abattement (71% goods · 50% BIC services · 34% BNC) | Actual profit: income minus actual expenses |
| Deductible expenses | None — covered on a flat-rate basis by the abattement | All substantiated expenses + depreciation |
| Social contributions | ≈ 12.3% (sales) · 21.2% (BIC services) · 23.2% to 26.1% (BNC, depending on the pension fund) of revenue | ≈ 35 to 50% of profit depending on the brackets (TNS); Cipav-affiliated professionals: separate scale |
| VAT | VAT exemption (franchise en base) by default below the thresholds; opting into VAT is possible | Standard VAT regime by default; franchise en base possible below thresholds |
| Revenue thresholds (2026) | 203 100 € (goods) / 83 600 € (services & BNC) | None |
| Accounting obligations | Income ledger (+ purchases register for goods) | Accrual or cash-basis accounting, annual balance sheet |
| Losses | A loss is never possible (flat-rate abattement) | Losses can be offset depending on the regime (global income or carry-forwards) |
| Switching regime | Exit from the regime after exceeding the thresholds two consecutive years | Option to elect the réel regime; return to micro possible subject to thresholds |
The benchmark that decides
Compare your actual expenses with the flat-rate abattement for your activity (71% goods, 50% BIC services, 34% BNC). If your expenses durably exceed the abattement, the régime réel generally becomes more advantageous — run your own numbers with our calculators before deciding.
Which regime for your profile?
Low expenses (knowledge work)
Consultant, developer or trainer with few costs: the 34-50% abattement often exceeds actual expenses — the micro regime remains unbeatable for simplicity and cost.
Heavy expenses (resale, materials)
Tradesperson or e-merchant whose purchases and subcontracting exceed the abattement: the réel regime reduces the taxable base and contributions — redo the maths every year.
Investments to depreciate
Commercial vehicle, machinery, IT equipment: only the réel regime lets you depreciate investments and recover deductible VAT.
Growing towards the thresholds
As you approach 203 100 € / 83 600 €, plan your exit from micro: choosing the réel regime, VAT and accounting set-up are prepared before the switch, not after.
Frequently asked questions
From what point does the réel regime become more attractive?
As soon as your actual expenses (purchases, subcontracting, rent, depreciation) durably exceed the flat-rate abattement for your category. Example: under BNC (34% abattement), a freelancer carrying 40% in actual expenses should look into the réel regime — even before the VAT and contributions effect.
Can you return to micro after switching to the réel regime?
Yes, provided you fall back below the thresholds and renounce the réel election within the legal deadlines: the election renews tacitly every year. The return takes effect on the following 1 January.
Is the versement libératoire worth it under the micro regime?
It replaces progressive income tax (IR) with a fixed levy on revenue (1% sales · 1.7% BIC services · 2.2% BNC), subject to a reference taxable income condition. Attractive if your average tax rate exceeds this levy; penalising if you pay little or no tax.
Does the régime réel require a chartered accountant?
No, no statute requires one. In practice, the balance sheet, tax bundle (liasse fiscale) and VAT returns often justify professional support — compare offers in our online chartered accountants comparison.
Indicative educational information (French law, verified June 2026) — neither personalised tax advice nor a recommendation. Thresholds and rates change with each finance act: check the official sources below before any decision.
Official sources