ACRE 2025: Eligibility, Application and Savings Simulation
ACRE — the Business Creation or Takeover Aid — is one of the most valuable incentives for new entrepreneurs in France. It reduces your social contributions by 50% during the first 12 months of activity. But you need to be eligible and apply within the deadline.
What exactly is ACRE?
ACRE is a partial social contribution exemption granted when creating or taking over a business. For micro-entrepreneurs, it translates into a 50% reduction on URSSAF rates during the first 4 calendar quarters following business creation.
A common misconception: ACRE does not fully exempt you from charges — it halves them. And it does not cover all contributions: some (such as the professional training levy) remain due at the full rate.
Eligibility conditions
Since 2020, ACRE is no longer automatic for all business creators. It is reserved for people in one of the following situations:
- Job seeker receiving or eligible for unemployment benefits (registered with France Travail for at least 6 months in the last 18)
- RSA or ASS recipient (social solidarity allowance)
- Under 26 years old (or under 30 if recognised as disabled)
- Aged 26–29 without sufficient employment history to open unemployment rights
- Employee or redundant worker from a company in administration or liquidation
- Creator in a priority urban zone (QPV)
- PreParE recipient (shared parental leave benefit)
Important: you cannot benefit from ACRE if you already received it in the previous 3 years for another business creation.
2025 exemption rates for micro-enterprise
| Activity | Standard rate | With ACRE |
|---|---|---|
| BIC — Sale of goods | 12.3% | 6.15% |
| BIC — Service provision | 21.2% | 10.6% |
| BNC liberal professions (SSI) | 23.1% | 11.55% |
| BNC liberal professions (CIPAV) | 23.2% | 11.6% |
The exemption covers health, maternity, disability, death, basic and supplementary pension, and family allowance contributions. It does not cover CSG/CRDS or professional training contributions.
How to apply
The application must be filed within 45 days of the business start date — no exceptions.
1. Create your micro-enterprise at guichet-entreprises.fr
2. Download and complete the ACRE form (cerfa no. 13584*02)
3. Send it to your URSSAF by post or via your online account
4. URSSAF has 30 days to respond — no response means tacit approval
Do not confuse the ACRE application with the business registration. They are two separate steps. Miss the 45-day window and you lose ACRE for good on this creation.
Savings simulation
BNC developer, average monthly revenue €6,000:
| Period | Rate | Contributions/month | Saving |
|---|---|---|---|
| With ACRE (months 1–12) | 11.55% | €693 | €693/month |
| Without ACRE (from month 13) | 23.1% | €1,386 | — |
Total savings over 12 months: €8,316
BIC services consultant, monthly revenue €5,000:
- With ACRE: 5,000 × 10.6% = €530/month
- Without ACRE: 5,000 × 21.2% = €1,060/month
- Savings: €530/month → €6,360 over the year
Does ACRE apply to SASU and EURL?
Yes, but the mechanics differ:
- SASU: ACRE partially exempts contributions on the president's remuneration (excluding supplementary pension and unemployment insurance)
- EURL: the exemption applies to the manager's TNS contributions on a sliding scale based on income
In all cases, the application is made through the relevant CFE (Business Registration Centre) at incorporation.
FAQs
Can I combine ACRE and unemployment benefits (ARE)? Yes, for up to 15 months if you opted to maintain your benefits. Check with France Travail before creating your business.
Does ACRE renew? No, it can only be obtained once per 3-year period.
Is ACRE taxable income? No — it is simply a reduction in charges, not income. No specific tax declaration is required.
Simulate your month-by-month ACRE savings with our ACRE simulator — it automatically calculates your contributions with and without exemption over 12 months.