The turnover ceiling of a French micro-enterprise
Two numbers to watch, a pro-rated limit in the first year, and one year over the line forgiven.
Figures checked by Radif Partners · Editorial policy · How we calculate
Your ceiling in the first year
Pro-rated 2026 ceiling
€70,087
| Annual ceiling | €83,600 |
| Days trading in 2026 | 306 |
| Per month trading | €6,967 |
Rule: ceiling × days trading ÷ 365 (service-public, sheet F32353).
For 2026 the French micro-enterprise ceiling is €203,100 of yearly turnover for selling goods and accommodation, and €83,600 for commercial, craft or freelance services. Non-classified furnished holiday lets have their own limit of €15,000. These figures replaced the earlier €188,700 and €77,700, which some outdated websites still quote. Going over does not throw you out at once. The micro scheme applies in a given year if turnover in either of the two previous years stayed below the ceiling, so one year above it is tolerated, while two consecutive years above it end the scheme on the following 1 January. In your first year the ceiling is cut in proportion to the days you actually traded: service-public, the official French administration website, gives the example of a services business starting on 1 March 2026, whose ceiling for that year is €70,087. The limit always refers to money received, before VAT.
The 2026 limits
If you come from a country where small-business thresholds are about profit or VAT registration, reset your bearings. The French micro ceiling applies to gross receipts collected in the calendar year, before VAT, not to profit (service-public, sheet F32353). It depends on what you do.
| Type of activity | 2026 ceiling | Previous ceiling |
|---|---|---|
| Selling goods, accommodation | €203,100 | €188,700 |
| Commercial or craft services (BIC) | €83,600 | €77,700 |
| Freelance professions (BNC), Cipav included | €83,600 | €77,700 |
| Classified holiday lets, bed and breakfast | €83,600 | – |
| Non-classified holiday lets | €15,000 | – |
BIC means commercial and craft income, BNC non-commercial professional income. An English-speaking developer who relies on an old blog post quoting €77,700 would think he had to leave the scheme when he still has €5,900 of headroom.
The two-year rule
France gives you one year of grace. The scheme applies in a given year if turnover in the previous year or the year before that was within the limit. One isolated overshoot changes nothing; two in a row move you to the real-profit regime on the next 1 January.
Picture a sports coach from Ireland who settled in Lyon. In 2026 she collects slightly more than €83,600. Nothing happens: she stays a micro-entrepreneur in 2027 because her 2025 turnover was below the line. If 2027 is also above the ceiling, assuming the limits are unchanged, she switches regime on 1 January 2028. If 2027 falls back below it, the count starts again.
Because the test uses money received rather than work billed, timing is the one lever you control within the rules. A client who pays on 2 January instead of 30 December moves that sum into the following year’s total. Keep your own running figure of receipts since 1 January rather than waiting for the year-end tax return to find out where you stand.
Leaving covers both halves of the scheme: income tax on real profit and, for contributions, the standard self-employed calculation (service-public, sheet F36232). What that means in practice is on the sole trader on real profit page.
Your first year: a pro-rated ceiling
In the year you start, the limit shrinks to the days you trade: annual ceiling × days of activity ÷ 365 (Urssaf, key facts about the scheme). The site’s engine reproduces both official examples: €186,407 for a goods business created on 31 January 2026 and €70,087 for a services business starting on 1 March 2026.
| Start date in 2026 | Days trading | Goods ceiling | Services ceiling |
|---|---|---|---|
| 1 January | 365 | €203,100 | €83,600 |
| 1 February | 334 | €185,850 | €76,500 |
| 1 March | 306 | €170,270 | €70,087 |
| 1 April | 275 | €153,021 | €62,986 |
| 1 May | 245 | €136,327 | €56,115 |
| 1 June | 214 | €119,078 | €49,015 |
| 1 July | 184 | €102,385 | €42,144 |
| 1 August | 153 | €85,135 | €35,043 |
| 1 September | 122 | €67,885 | €27,943 |
| 1 October | 92 | €51,192 | €21,072 |
| 1 November | 61 | €33,943 | €13,972 |
| 1 December | 31 | €17,250 | €7,100 |
The micro scheme is guaranteed in your first and second calendar years; checks start in the third. Still, the first year is measured against its reduced ceiling and feeds into that later check. Someone registering on 1 September 2026 has 122 days of trading, so a €27,943 ceiling for 2026: one large autumn contract can already make that first year count as an overshoot.
The mini-calculator at the top of the page runs this sum for any starting month.
Mixed activity: two counters, not a doubled limit
A carpenter who builds and fits furniture, or a florist who sells bouquets and runs workshops, has a mixed activity. Two conditions apply together: total turnover within €203,100, and the services share within €83,600. They are never added up. For income tax each part gets its own allowance, with a combined minimum of €610 (service-public, sheet F23267).
Separate from the VAT threshold
The ceiling and the VAT exemption are two different borders. For services, VAT kicks in long before the ceiling: above €41,250 received in a year you add VAT to your invoices while remaining a micro-entrepreneur. The timing is explained on the VAT exemption threshold page.
Nearing the ceiling is also a good moment to look at micro versus real profit. Figures here are estimates based on the published limits, not personal advice; the French tax office decides which regime applies to you.