Sole Proprietorship Under the Real Regime in 2026
Between the micro-enterprise and the company lies an intermediate path too often ignored: the sole proprietorship (EI) under the real regime. Since the reform that took effect in May 2022, this status has been deeply modernised, notably on asset protection. Here is what it offers in 2026 and who it suits.
The single status: your personal assets protected
The big change is the automatic separation of assets. Since the creation of the single sole-proprietor status, your personal assets are, in principle, protected from professional creditors. Only the assets allocated to the activity can be seized in case of difficulty. The old EIRL, which required an allocation declaration, has disappeared in favour of this protection by law.
This is a major change: the EI no longer exposes, as it once did, all your personal property. This protection brings the EI closer to limited-liability companies, without a company's management burden.
Micro or real: the same EI, two tax regimes
A frequent confusion: the micro-enterprise is a sole proprietorship, but with a simplified tax and social regime. When we speak of "EI under the real regime," we mean the same legal structure, but taxed under the real regime rather than the micro regime.
The difference lies in how profit is calculated:
| Micro regime | Real regime | |
|---|---|---|
| Taxable base | Revenue minus flat allowance | Revenue minus actual expenses |
| Deductible expenses | No (flat allowance) | Yes, actual |
| Accounting | Revenue log | Full accounting |
| Best for | Few expenses | High expenses |
When the real regime beats the micro
The real regime becomes more advantageous as soon as your actual expenses exceed the flat allowance of the micro regime (34% for BNC, 50% for BIC services, 71% for sales).
Take an example: a craftsman in BIC services invoices €50,000 and bears €30,000 of actual expenses (equipment, vehicle, premises, subcontracting).
- Under micro: 50% allowance, taxable base of €25,000, while actual expenses are €30,000. He is taxed on a fictitious profit higher than his real profit.
- Under real: taxable profit = 50,000 − 30,000 = €20,000. He therefore pays less tax.
We quantify this switch in detail in real regime or micro-enterprise. The rule: the heavier your expenses, the more attractive the real regime. Consult the list of deductible business expenses to assess your situation.
Contributions and the corporate-tax option
Under the EI real regime, the head remains a non-salaried worker (TNS): contributions are calculated on actual profit (not on revenue as under micro), at an overall rate of about 45%. The 2026 social-base reform applies fully here.
Important novelty: the sole proprietor can now opt for corporate tax (IS), treating their EI as an EURL for tax purposes. This option opens the trade-off between remuneration and profit retained in the business, but is structural and deserves an accountant's advice.
Who is the EI real regime for?
- Self-employed with high expenses (craftsmen, activities with equipment or stock);
- Those who exceed the micro cap but do not want a company's complexity;
- Those who want asset protection without forming a legal entity.
Before choosing, compare the EI real regime, the micro and the company for your situation with the status comparator. If your expenses are low, the micro probably remains the best choice; if they are heavy, the real regime — or even the EURL — deserves a serious simulation.