Module 19 min861 wordsFree — no account
Understanding the micro regime: simple, not simplistic
Dated official sources, and the contents this module links to · 1 section
Official sources
- service-public.gouv.fr — Micro-enterprise: contribution rates and allowances (sheet F23267, verified 13 May 2026) — verified on August 26, 2026
- service-public.gouv.fr — Micro-fiscal and micro-social regime (sheet F36232, of 1 January 2026) — verified on August 26, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Sale of goods — 12.3% of revenue
entreprendre.service-public.gouv.fr · 2026 rules - Services (BIC) — 21.2% of revenue
entreprendre.service-public.gouv.fr · 2026 rules - Professional services (BNC) — 25.6% of revenue
entreprendre.service-public.gouv.fr · 2026 rules
Contents linked from this module
- Micro-entrepreneur calculator
Replay the example with your own turnover: contributions, flat-rate tax option and net income, line by line.
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.