Micro-Enterprise 2026: The Complete Beginner's Guide
The micro-enterprise remains the simplest gateway to self-employment in France. No capital, lightened accounting, contributions proportional to revenue: you can be operational in a few days. This guide gathers everything a beginner needs to understand in 2026, from registration to the first declarations.
Step 1: registering at the single window
Since 2023, all creation formalities go through the single window run by the INPI (formalites.entreprises.gouv.fr). The old autoentrepreneur.urssaf.fr portal no longer handles registration itself. The process is free and entirely online:
1. Create your account on the single window.
2. Declare your activity (nature, BIC or BNC category, place of business).
3. Provide an ID and a certificate of non-conviction.
4. Receive your SIREN/SIRET number within one to four weeks.
You need neither capital, nor articles of association, nor an accountant to start.
Step 2: understanding your 2026 caps
The micro-enterprise is a capped regime. For 2026:
| Activity | Revenue cap |
|---|---|
| Sale of goods, accommodation (BIC) | €203,100 |
| Services, liberal professions (BNC) | €83,600 |
Beyond that, after two consecutive years over the cap, you switch to the actual regime. We detail these thresholds in the guide to the 2026 micro caps.
Step 3: your social contributions
Under micro, you pay contributions by applying a flat rate to your collected revenue, with no deduction of expenses. The 2026 rates:
| Activity | 2026 contribution rate |
|---|---|
| Sale of goods (BIC) | 12.3% |
| Services (BIC) | 21.2% |
| Liberal professions (BNC, SSI) | 25.6% |
You declare your revenue monthly or quarterly on autoentrepreneur.urssaf.fr — even if revenue is zero, the declaration remains mandatory. To understand it all, read micro-enterprise charges and monthly or quarterly URSSAF declaration.
Step 4: income tax
Two options coexist:
- The classic regime: you declare your revenue on your income tax return; the administration applies a flat allowance (71% for sales, 50% for BIC services, 34% for BNC) then the progressive scale.
- The flat-rate income tax: by option and subject to a reference income condition, you pay tax alongside contributions, at a fixed rate (1%, 1.7% or 2.2%). Worthwhile only if your marginal rate is at least 11%.
Step 5: VAT and ACRE
VAT: below the franchise thresholds (€37,500 for services, €85,000 for sales), you charge no VAT and reclaim none. Beyond that, you must charge it.
ACRE: this partial first-year contribution exemption is a real boost. Note that for registrations from 1 July 2026, the reduction drops from 50% to 25%. Check your eligibility in our ACRE guide.
Beginner mistakes to avoid
- Confusing revenue with income: your revenue is not your profit. Set aside contributions and tax as soon as you are paid.
- Forgetting the CFE: the business property contribution is due from the second year (often exempt the first).
- Not opening a dedicated account: above €10,000 of revenue two years in a row, a dedicated bank account becomes mandatory.
You now have the overview. Simulate your real net income with our micro-enterprise simulator, then follow our roadmap becoming a freelancer in 10 steps to take action.