ACRE: the reduced-cotisations exemption in your first year of activity
The aide à la création ou reprise d’entreprise (ACRE) lowers your social cotisation rate during your first year as a micro-entrepreneur. Knowing exactly how much it saves — and the reform taking effect on 1 July 2026 — matters when you decide when to launch.
What ACRE actually changes
ACRE reduces your URSSAF social cotisation rate during your first year of activity as a micro-entrepreneur. Instead of the full rate — 21.2% of turnover for BIC services or 21.1% for BNC liberal activities — you cotisate at a reduced rate of roughly 10.6% on the same activities, close to half.
Who is eligible
- Business creators and takeovers, under resource conditions (notably jobseekers, recipients of certain social minima, people under 26, and some other situations)
- Applies from the first year of the micro-entreprise’s activity
- The reduced rate applies automatically on turnover received during the eligibility period
The change on 1 July 2026
From 1 July 2026, the scope of the exemption is reduced: the ACRE exemption rate drops to 25%, meaning the entrepreneur now pays 75% of the normal cotisation rate, versus a more favourable reduction previously (roughly half the normal rate). In practice, entrepreneurs who start their activity after that date get a smaller reduction than those who started before 1 July 2026.
Why timing matters
If you’re planning to launch your micro-entreprise, the timing of your creation directly affects your first-year cotisations: starting before 1 July 2026 lets you benefit from the current, larger reduction for longer, before the new 75%-of-normal-rate applies. This delta in cotisations can amount to several hundred or even thousand euros depending on your turnover.
Frequently asked
- Is ACRE automatic?
- No, it must be requested (or can apply under conditions directly at registration for some categories) — check your eligibility before starting your activity; resource and status conditions are verified by URSSAF.
- How long does ACRE last?
- The reduced exemption applies during the micro-entreprise’s first year of activity, or until the end of the following calendar quarter depending on the activity start date.
- What changes on 1 July 2026?
- The exemption rate drops to 25% (from roughly 50% previously), so you pay 75% of the normal cotisation rate instead of about half — a smaller benefit for creations after that date.
- Does ACRE replace other cotisations?
- No, it only reduces the URSSAF social cotisation rate during the eligibility period; income tax and other obligations remain due as normal.
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.