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.

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Expenses & deductions6 min read

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

Published July 20, 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. Understanding this allowance — and its ceilings — is essential to assess whether the regime still suits your activity in 2026.

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.