Module 19 min906 wordsFree — no account
Flat-rate or actual costs: finding the break-even point
Dated official sources, and the contents this module links to · 1 section
Official sources
- entreprendre.service-public.gouv.fr — Tax regime of the micro-enterprise: flat-rate allowance rates (F23267), page checked 13 May 2026 — verified on September 7, 2026
- entreprendre.service-public.gouv.fr — Micro-enterprise: turnover thresholds (F32353), French Tax Code art. 50-0 — verified on September 7, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Micro ceiling — sale of goods — €203,100 of turnover
entreprendre.service-public.gouv.fr · 2026 rules - Micro ceiling — services and independent professions — €83,600 of turnover
entreprendre.service-public.gouv.fr · 2026 rules - Allowance for independent professions (BNC) — 34 % of turnover
entreprendre.service-public.gouv.fr · 2026 rules - Minimum allowance, whatever the turnover — €305
entreprendre.service-public.gouv.fr · 2026 rules
Contents linked from this module
- Compare the two regimes on your own figures
The comparator applies the thresholds, allowances and contribution rates in force to your turnover, and shows the gap between the two regimes.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.