To be subject to the micro-company regime, you must not exceed a certain amount of turnover HT: titleContent. The threshold varies depending on the activity you're doing.

The micro-entrepreneur can carry out several types of activities (for example: the hairdresser has an artisanal hairdressing activity and a commercial activity for the sale of care products):mixed activity.

In this case, the CAHT: titleContent global shall not exceed €188,700.

In addition, the CAHT generated in each activity shall not exceed the threshold corresponding to it:

• For 2024 revenues (reported in 2025):
  
  • The HVAC for the rental of unclassified tourist furniture shall not exceed €15,000
  • The HVAC for the rental of classified tourist furniture shall not exceed €188,700
  • The CAHT for the provision of services shall not exceed €77,700
• For 2025 income (reported in 2026):
  
  • The HVAC for the rental of unclassified tourist furniture shall not exceed €15,000
  • The HVAC for the rental of classified tourist furniture shall not exceed €77,700
  • The CAHT for the provision of services shall not exceed €77,700

If your turnover overshoot one of these thresholds, you cannot not to benefit from the micro-company scheme.

You are taxed on income tax (IR) either under the traditional micro-company tax system or under the discharge payment.

The standard tax system the micro-company is applicable when you are taxed on income tax in one of the following categories of income:

• You are engaged in a commercial, industrial or craft activity, this will be the category of industrial and commercial profits (micro-BIC)
• If you are a professional, this will be the category of non-commercial profits (micro-NBC)

You do not have to provide a professional profit statement for your NBCs or BICs. You just have to add your profits to your supplementary income tax return (No 2042-C Pro) :

• The annual amount of your gross turnover (BIC) must be indicated in the section “Professional industrial and commercial income”.
• The amount of your revenues (NBC) must be indicated in the "Non-commercial revenues" section.

You must also mention any gains or losses realized or incurred during the year in question.

You must include the following information on your income tax return in the section "Identification of self-employed persons":

• Marital status
• Address of your main establishment
• Your Siret number
• Nature of realized income (BIC or NBC)

Taxable profit is determined by the tax administration. It shall apply to the declared turnover a lump-sum allowance. It varies according to the activity carried out.

The reduction may not be less than €305.

Once calculated, taxable profit is subject to income tax (IR) with other income from the tax household. The tax is levied at source.

If you are engaged in mixed activities, the rebates are calculated separately for each part of the turnover corresponding to the activities carried on. In this case, the minimum deduction is €610.

As a micro-entrepreneur, you can choose to be discharged if you meet certain conditions. It allows you to pay your taxes and social contributions at the same time.

To opt for the final payment, you must have a tax reference income for the penultimate year of the tax household that is less than one of the following amounts depending on your family situation:

• If you're a single person, €28,797
• If you are in a couple and on the same tax household, €57,594
• If you are a couple in the same tax home with 1 child, €71,992.5
• If you are a couple in the same tax home with 2 children, €86,391

If you exceed threshold which corresponds to your situation, you do not can't opt in for payment on discharge.

The final payment on the tax side is equal to one of the following rates depending on your activity:

• For companies engaged in the sale of goods, articles, supplies and foodstuffs to be taken away or consumed, 1% of the CAHT: titleContent
• For companies engaged in the provision of services, 1.7% of the CAHT: titleContent
• For taxpayers who hold NBC, at 2.2% of revenue HT: titleContent

To these rates are added the social component rates (contributions) which also differ according to your activity:

• For companies engaged in the sale of goods, articles, supplies and foodstuffs to be taken away or consumed, 12.3% of the CAHT: titleContent
• For companies with a service provision activity in BICs, at 21.2% of the CAHT: titleContent
• For companies engaged in a liberal activity:
  
  • If the professional does not depend on the Cipav: titleContent : 24.6% of the CAHT: titleContent
  • If the professional depends on the Cipav: titleContent: 23.2% of the CAHT: titleContent

You must deposit your monthly or quarterly turnover statement or recipe on www.autoentrepreneur.urssaf.fr depending on the declaration option you have chosen.

Micro-entrepreneurs: online turnover reporting (simplified micro-social scheme)

You must declare that you wish to opt for the final payment to theUrssaf: titleContent (or the general social security funds overseas) before one of the following dates depending on your situation:

• Before 30 September of the preceding year the one for which you are requesting the discharge payment. If you apply before September 30, 2024, the final payment applies to income received on or after the first^er January 2025.
• If you start your business, before the end of 3^e month after the month of creation on your company. If you started your business in September 2025, you must apply for your discharge before November 30, 2025.

In case of an option for the discharge, you must address the supplementary income tax return (No 2042-C Pro) the turnover of your micro-company. You must enter your turnover in the “ Micro-entrepreneurs who have opted for the final withholding of income tax ”.

You can end the option for the final lump sum payment in one of the following ways:

• You can opt out. The denunciation shall be made in the same manner as the request for an option. You must contact the Urssaf or the general social security funds no later than September 30 of the year preceding the year for which you no longer wish the option to apply.

Micro-entrepreneurs: online turnover reporting (simplified micro-social scheme)

• You are getting out of the micro-company regime, that is, if you exceed revenue thresholds under the micro-tax system.
• You're exceeding the thresholds to opt for the discharge.

Depending on whether you generate micro-BICs or micro-BNCs, you can opt for the normal effective tax regime at different times.