Finance Law 2026: What Changes for the Self-Employed
Every new year brings its batch of adjustments, and 2026 is no exception. Between revalued thresholds, the social-base reform and the ramp-up of e-invoicing, several changes directly affect the cash flow and obligations of the self-employed. Here is the essential, measure by measure, without needless jargon.
1. New micro-enterprise caps
The 2026-2028 triennial cycle raises revenue caps: €203,100 for sales (up from €188,700) and €83,600 for services and liberal professions (up from €77,700). This mechanical uplift leaves a little more room before leaving the regime. Details in our guide to the 2026 micro caps.
2. Higher pension contributions for BNC
This is the most tangible change for liberal professions: as part of the social-base reform, the overall micro-social rate for BNC (excluding CIPAV) rises to 25.6% on 1 January 2026, up from 24.6%. This one-point increase is not a simple levy: it funds a larger share of contributory pension contributions, which improve your future rights. We detail this mechanism in the article BNC pension contribution increase 2026.
| Activity | 2026 micro-social rate |
|---|---|
| Sale of goods (BIC) | 12.3% |
| Services (BIC) | 21.2% |
| Liberal professions BNC (SSI) | 25.6% |
| Liberal professions CIPAV | 23.2% |
3. Reform of the social base for self-employed under the actual regime
For the self-employed under the actual-profit regime (sole proprietors, EURL, managers), the basis for calculating contributions changes from the regularisation of 2025 income (carried out in 2026). The aim: to simplify a base that had become illegible and rebalance the split between CSG-CRDS (which generates no rights) and contributory contributions. The overall levy stays broadly stable, but the internal allocation shifts towards pensions.
4. Tighter ACRE mid-year
The first-year ACRE exemption changes. For registrations occurring from 1 July 2026, the contribution reduction drops from 50% to 25%. In other words, registering before that date remains more advantageous if you are eligible. Our ACRE guide explains the eligibility conditions, unchanged in substance.
5. VAT: the status quo confirmed
The saga of the single €25,000 threshold is over: law no. 2025-1044 of 3 November 2025 repealed it. Franchise thresholds remain unchanged in 2026 (€37,500 for services, €85,000 for sales). Full analysis: the 2026 VAT threshold reform.
6. E-invoicing: the first deadline in sight
This is not strictly a tax measure, but the 1 September 2026 deadline — the obligation to be able to receive electronic invoices — applies to everyone, including micro-entrepreneurs. The issuing obligation arrives in 2027 for very small businesses. Prepare with our guide to e-invoicing 2026.
Key takeaway: the three measures to watch closely in 2026 are the BNC contribution increase, the mid-year ACRE tightening, and the arrival of e-invoicing. The other changes are rather favourable or neutral.
What you should do now
- Recalculate your net income with 2026 rates, especially in BNC: one extra contribution point is not negligible on high revenue. Our simulator includes the up-to-date rates.
- Decide when to register if you are launching an activity: before 1 July 2026 to benefit from ACRE at 50%.
- Audit your invoicing tool before the autumn.
Finance laws follow one another and rarely look alike: keep an eye on this blog, updated regularly with each regulatory change.