Does the 34% allowance apply to all liberal activities?

Yes, the 34% rate applies to activities under BNC, the category covering most liberal professions, including consulting and software development.

What happens if my turnover exceeds the €83,600 ceiling?

The micro-entreprise regime no longer applies above this ceiling for BNC and BIC services; the activity switches to régime réel, with deduction of real expenses and different reporting obligations.

Can I choose not to apply the flat allowance?

No, the flat allowance is automatic under the micro-entreprise regime; there is no option to deduct real expenses instead, short of leaving the micro regime.

Does the €305 minimum allowance apply even to very low turnover?

Yes, a guaranteed minimum allowance of €305 applies even when the percentage calculated on turnover would be lower than that amount.

All articles

Expenses & deductions6 min read

Micro-entreprise flat allowance in 2026: 71%, 50% or 34% depending on your activity

Published July 20, 2026Updated August 6, 2026

Under micro-entreprise, there is no deduction of real expenses: the tax authority applies a flat allowance on turnover, whose rate varies by the nature of the activity. The allowance and its ceilings are what decide whether the regime still suits your activity in 2026.

Calculate this: How much do you owe in cotisations as a micro-entrepreneur?

An allowance that replaces your real expenses

Under the micro-entreprise (auto-entrepreneur) regime, income tax does not apply to gross turnover, but to turnover after a flat allowance meant to represent your business expenses. The rate of this allowance never depends on your actual spending — whether you have low or high costs, the allowance stays the same for a given activity category.

The three 2026 allowance rates

71% for a commerce activity (sale of goods, BIC sales) — only 29% of turnover is taxable
50% for a service activity under BIC — 50% of turnover is taxable
34% for a liberal activity under BNC — 66% of turnover is taxable (the most common category for IT indépendants and consultants)
Guaranteed minimum allowance: €305, regardless of the activity

The 2026 turnover ceilings

The micro-entreprise regime remains available as long as annual turnover does not exceed certain ceilings, which differ by activity: €203,100 for a commerce activity (sale of goods, BIC), and €83,600 for a BIC service activity or a BNC liberal activity. Beyond that, the regime switches to régime réel, with deduction of real expenses but also heavier accounting obligations.

Why the allowance is not a real expense deduction

A commonly misunderstood point: the flat allowance is not an estimate of your real costs, it is a full replacement. Even if your real business expenses exceed your category’s allowance rate — for example, more than 34% of turnover under BNC — you cannot deduct anything extra under micro. Buying equipment "to get a deduction" therefore gives no additional tax benefit while you remain under micro-entreprise: only moving to régime réel or a company would let you deduct those real expenses.

Frequently asked

Does the 34% allowance apply to all liberal activities?: Yes, the 34% rate applies to activities under BNC, the category covering most liberal professions, including consulting and software development.
What happens if my turnover exceeds the €83,600 ceiling?: The micro-entreprise regime no longer applies above this ceiling for BNC and BIC services; the activity switches to régime réel, with deduction of real expenses and different reporting obligations.
Can I choose not to apply the flat allowance?: No, the flat allowance is automatic under the micro-entreprise regime; there is no option to deduct real expenses instead, short of leaving the micro regime.
Does the €305 minimum allowance apply even to very low turnover?: Yes, a guaranteed minimum allowance of €305 applies even when the percentage calculated on turnover would be lower than that amount.

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.