Micro-Enterprise Thresholds 2026: The New Revenue Caps
Micro-enterprise revenue caps are revalued every three years. The new 2026-2028 triennial cycle took effect on 1 January 2026, with an uplift that gives some breathing room to freelancers whose activity was approaching the limits.
Two caps that should not be confused coexist: the micro regime cap (above which you switch to the actual-profit regime) and the VAT franchise thresholds (above which you charge VAT). They have neither the same amounts nor the same consequences. Let's clarify.
The new 2026 revenue caps
| Activity type | 2026 cap | Previous cap |
|---|---|---|
| Sale of goods and accommodation (BIC) | €203,100 | €188,700 |
| Services (BIC) and liberal professions (BNC) | €83,600 | €77,700 |
These amounts correspond to revenue collected during the calendar year, excluding tax. For a mixed activity, total revenue must not exceed €203,100, of which a maximum of €83,600 for services.
Key takeaway: staying under €83,600 (services/BNC) or €203,100 (sales) keeps you in the micro regime and its flat-rate allowance. These thresholds have risen, but remain the first checkpoint of your activity.
What happens if you exceed the cap
Exceeding the cap does not eject you from the regime immediately. The rule is that of two consecutive years:
- 1st year over the cap: you stay a micro-entrepreneur, no consequence on the regime.
- 2nd consecutive year over the cap: you switch to the actual-profit regime on 1 January of the following year.
This mechanism protects activities that see a one-off spike. On the other hand, sustained growth beyond the cap should be anticipated: moving to the actual regime changes your accounting obligations and often the case for changing status. We detail this transition in our guide on moving from micro-enterprise to a company.
Don't confuse the micro cap with the VAT threshold
This is the most frequent confusion. You can cross the VAT threshold well before reaching the micro regime cap.
| Threshold | Services / BNC | Sales / accommodation |
|---|---|---|
| VAT franchise (base threshold) | €37,500 | €85,000 |
| VAT franchise (upper threshold) | €41,250 | €93,500 |
| Micro regime cap | €83,600 | €203,100 |
Concretely, a BNC consultant invoicing €45,000 in 2026 remains a micro-entrepreneur but must charge VAT: they have crossed the franchise threshold (€37,500, or €41,250 upper) while staying far from the €83,600 cap. The single €25,000 VAT threshold reform, considered for a time, was definitively abandoned by law no. 2025-1044 of 3 November 2025; the thresholds above therefore remain in force. See our dedicated analysis: the 2026 VAT threshold reform.
How to tell if the cap threatens you
Monitor your cumulative revenue continuously, not just at year-end. Three signals should alert you:
- Your annualised revenue (quarter revenue × 4, for example) is approaching the cap: project your year-end.
- You already exceeded it once last year: a second year triggers the switch.
- Your margin is shrinking because of expenses that aren't deductible under micro: the actual regime may then become more favourable even before the cap.
The micro regime remains unbeatable for simplicity as long as your real expenses are low. As soon as they climb (equipment, subcontracting, premises), compare with the actual regime: our article on the actual regime versus micro-enterprise quantifies the tipping point.
Estimate your contributions and net income under these new caps precisely with our micro-enterprise simulator, and check whether a change of status would be more profitable via the status comparator.