Micro-entrepreneur contributions in 2026, activity by activity
One fixed rate on the turnover you receive, two small levies on top, and nothing to pay when nothing comes in.
Figures checked by Radif Partners · Editorial policy · How we calculate
Your contributions and what they fund
Contributions this month (25.6 %)
€768
| Basic and supplementary pension | €518 |
| CSG-CRDS levies | €194 |
| Health, disability and death | €57 |
| On top: training and chamber levies | €6 |
A micro-entrepreneur in France pays social contributions as a percentage of the turnover actually received, declared monthly or quarterly to the Urssaf, the body that collects social security contributions. In 2026 the rate is 12.3 % for selling goods and accommodation, 21.2 % for commercial or craft services, 25.6 % for unregulated freelance professions and 23.2 % for professions covered by the Cipav pension fund. That single rate pays for health insurance, basic and supplementary pension, disability and death cover, family benefits and the CSG-CRDS social levies. On top come a training levy of 0.1 % to 0.3 % depending on the activity, and a chamber levy for traders and craftspeople. A life coach receiving €30,000 over the year therefore pays €7,680 of contributions and €60 of training levy. With no turnover, nothing is owed, but you still have to file your return.
The 2026 contribution rates
The micro-social scheme applies a single rate to every euro received (service-public, sheet F36232). The rate depends on the category of activity, not on the job title: a trainer can fall under commercial services or freelance professions depending on how they work, and registration decides. The rates below are those the Urssaf publishes on autoentrepreneur.urssaf.fr for 2026.
| Activity | Contributions | Training levy | Chamber levy | Total on turnover |
|---|---|---|---|---|
| Selling goods, accommodation | 12.3 % | 0.1 % | 0.015 % | 12.42 % |
| Commercial services (BIC) | 21.2 % | 0.1 % | 0.044 % | 21.34 % |
| Craft services (BIC) | 21.2 % | 0.3 % | 0.48 % | 21.98 % |
| Unregulated freelance (BNC) | 25.6 % | 0.2 % | – | 25.8 % |
| Cipav professions | 23.2 % | 0.2 % | – | 23.4 % |
Craftspeople in Alsace and Moselle pay a higher trades-chamber levy, not shown here. Classified furnished holiday lets have their own 6 % rate and are outside the scope of this site.
Four worked examples
A life coach on €30,000
She declares receipts every quarter. Over the year she pays €7,680 of contributions and €60 of training levy, 25.8 % of turnover. She keeps €22,260 before income tax and CFE.
A plumber on €45,000
His contribution rate is lower, but he pays the highest training levy and the trades-chamber levy: €9,540 of contributions, €135 of training levy and €216 of chamber levy. Supplies do not reduce these amounts: if he buys a lot of materials, compare with the real-profit regime.
An online shop on €60,000
Selling goods has the lowest rate: €7,380 of contributions on €60,000 of sales. But that turnover includes the purchase price of the goods resold; the real margin can be much thinner than the rate suggests.
An architect under the Cipav on €40,000
Regulated professions attached to the Cipav, such as architects, psychologists, osteopaths or ski instructors, pay 23.2 %, so €9,280 on €40,000. Their supplementary pension is run by the Cipav, and the share of their contributions going to it is the largest: 30.7 %.
Where the money goes: the 2026 split
Since 1 January 2026 the way contributions are split between risks has changed (decree no. 2025-943 of 8 September 2025): the CSG-CRDS share falls and the pension share rises, improving rights without changing the overall rate. The mini-calculator at the top of the page splits your own contributions.
| Share of contributions | Sales and BIC | Freelance BNC | Cipav |
|---|---|---|---|
| Basic pension | 43.5 % | 46.4 % | 29.5 % |
| Supplementary pension | 19.8 % | 21.0 % | 30.7 % |
| Health and sick pay | 10.1 % | 4.1 % | 11.4 % |
| Disability and death | 3.2 % | 3.3 % | 1.4 % |
| CSG-CRDS levies | 23.6 % | 25.2 % | 27.0 % |
In practice, out of €1,000 of contributions paid by a freelancer, €674 fund pension rights. The pension quarters you validate still depend on the turnover declared over the year: a small turnover pays little and validates little.
What the rate does not include
Three costs come on top. Income tax, either on the scale after the flat allowance or through the flat-rate option. The CFE local business tax, owed from the second year, whose amount depends on your commune. And the running costs of the business itself, which the micro regime does not deduct. The micro-enterprise calculator adds them up to give your take-home pay.
When and how to pay
Contributions are paid together with the turnover return, online, monthly or quarterly depending on the option you chose. They are final: unlike self-employed people on real profit, there is no adjustment the following year. Deadlines are on declaring your turnover.
Three mistakes that skew the numbers
The first is using an out-of-date rate. Many pages still show 21.1 % for freelancers: that was the rate until June 2024. On €40,000 of turnover the gap with the 2026 rate is more than €1,800 a year.
The second is declaring what you invoiced instead of what you received. An invoice sent in December and paid in January is declared in January, and the rate in force when you are paid applies.
The third is forgetting that the rate applies to turnover before VAT. A micro-entrepreneur above the VAT threshold who charges VAT does not pay contributions on the VAT collected for the State.
Coming from another country
If you were self-employed elsewhere in Europe, note two French specifics. Contributions are collected as you go, on each monthly or quarterly return, rather than through an annual assessment. And the micro rate already includes health insurance: once registered, you are covered by the French health system (the CPAM) through these contributions, with no separate premium to pay.