What changed in 2026

1. Applies from July 1, 2026Costs you more

   ACRE exemption halved from 50% to 25%

   For applications filed from 1 July 2026, ACRE exempts 25% of first-year cotisations instead of 50% — a new micro-entrepreneur now pays 75% of the normal rate. Applications filed before that date keep the 50% exemption. The filing deadline also moved from 45 to 60 days after registration.

   Source: URSSAF/Bpifrance Création; Service-Public Entreprendre · engine: acre.exemptionShare

   Calculate thisAuto-entrepreneur social contributions in 2026: URSSAF rates by activity

2. Applies from January 1, 2026Costs you more

   Micro BNC cotisations rise from 24.6% to 25.6%

   The URSSAF rate for SSI-affiliated liberal professions in the micro regime rose to 25.6% on 1 January 2026. Sale of goods (12.3%), commercial services (21.2%) and CIPAV liberal (23.2%) are unchanged. We corrected our own figure on 5 August 2026 — it had been carrying a pre-2025 rate, which understated cotisations on €60,000 of turnover by about €2,700.

   Source: URSSAF; lecoindesentrepreneurs/economie.gouv.fr · engine: micro.cotisations.bnc

   Calculate thisAuto-entrepreneur social contributions in 2026: URSSAF rates by activity

3. Applies from January 1, 2026Saves you money

   Micro-entreprise turnover ceilings raised for 2026–2028

   The services ceiling (BIC and BNC) rises from €77,700 to €83,600, and sale of goods and accommodation from €188,700 to €203,100, fixed for 2026 to 2028. Mixed activity must stay under €203,100 overall with at most €83,600 from services. Exceeding the ceiling two calendar years running moves you to the régime réel from 1 January of the following year.

   Source: LégiFiscal; autoentrepreneur.urssaf.fr · engine: micro.ceilings

   Calculate thisCalculate thisMicro-entreprise flat allowance in 2026: 71%, 50% or 34% depending on your activityMicro-entreprise or company in 2026: which structure to choose

4. Applies from January 1, 2026Costs you more

   Flat tax (PFU) rises from 30% to 31.4%

   A 1.4-point CSG increase on 1 January 2026 lifted social levies on investment income from 17.2% to 18.6%, taking the PFU to 31.4% — 12.8% income tax plus 18.6% social. It applies to dividends, interest and capital gains. Some products (life insurance, PEL/CEL, property income) kept 17.2% and so remain at 30%.

   Source: Service-Public Entreprendre; goodvest/Ramify · engine: pfu, pfuParts

   Calculate thisThe flat tax (PFU) rises to 31.4% in 2026

This article is general information for a one-person company (SASU/EURL or micro-entreprise), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.