Micro-entreprise or régime réel: how do I decide?

Compare your annual real expenses to the flat allowance (34% of turnover under BNC). If your real expenses clearly exceed that percentage, régime réel or a company generally becomes more advantageous.

Is the PER available from the first year of activity?

Yes, a self-employed worker can contribute as soon as they earn taxable professional income, but the deduction ceiling depends on that income — the higher it is, the higher the ceiling, up to €88,911.

Does moving to a company remove social contributions?

No. A company pays social charges on the remuneration paid to the owner, and dividends can also be partly subject to contributions depending on the structure (EURL gérant-majoritaire). The optimisation is about the remuneration/dividend mix, not about removing contributions altogether.

Does the flat allowance change depending on the activity?

Yes: it is 71% for commerce (BIC sales), 50% for BIC services, and 34% for BNC (liberal activity) — the applicable rate depends on the nature of the declared activity.

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Expenses & deductions7 min read

Tax optimisation for the self-employed in 2026: the legal levers

Published July 20, 2026

Legally lowering the tax bill of a French indépendant is not a single trick — it runs through the tax regime you choose, your social contributions, and the deduction mechanisms available to you. Here are, in 2026, the main levers worth knowing, each tied to a precise mechanism of French tax and social law.

Choosing your regime: the foundation of any optimisation

The first lever is not a one-off trick but the tax regime itself. Under micro-entreprise, turnover is taxed after a flat allowance (34% under BNC, liberal activity), with no possibility to deduct real expenses. Under régime réel or a company subject to corporate tax (impôt sur les sociétés, IS), it is the real profit — turnover minus actual costs — that gets taxed. The more advantageous regime depends directly on the level of your real expenses relative to the flat allowance.

Micro-entreprise: the allowance replaces expenses

Under the BNC regime (liberal activity), the tax authority applies a 34% allowance on turnover received (minimum €305) before income tax. Alongside that, URSSAF social contributions amount to 21.1% of turnover, regardless of the level of real expenses. This allowance/contributions pair forms the bulk of a BNC micro-entrepreneur’s tax burden, as long as turnover stays under the €83,600 ceiling.

Flat allowance of 34% on turnover (BNC), minimum €305
URSSAF contributions of 21.1% of turnover received
No deduction of real expenses possible under this regime
Turnover ceiling: €83,600 (BNC and BIC services)

Moving to régime réel or a company

When real expenses clearly exceed the flat allowance, régime réel or a company subject to IS lets you deduct actual costs — equipment, subcontracting, premises — before tax. Under a company, profit is taxed at IS: 15% up to €42,500 (conditions apply), then 25% above that. The owner then arbitrates between remuneration and dividends taxed at the 31.4% flat tax to optimise the payout.

The PER, the most powerful deduction for a profitable TNS

For a profitable indépendant, contributions paid into a PER individuel (or a Madelin contract) are deductible from taxable professional income, within a ceiling that can reach €88,911 in 2026 for a professional income of €384,480 or more (8 times the PASS of €48,060). It is one of the rare levers that lowers tax while building a retirement pot.

Frequently asked

Micro-entreprise or régime réel: how do I decide?: Compare your annual real expenses to the flat allowance (34% of turnover under BNC). If your real expenses clearly exceed that percentage, régime réel or a company generally becomes more advantageous.
Is the PER available from the first year of activity?: Yes, a self-employed worker can contribute as soon as they earn taxable professional income, but the deduction ceiling depends on that income — the higher it is, the higher the ceiling, up to €88,911.
Does moving to a company remove social contributions?: No. A company pays social charges on the remuneration paid to the owner, and dividends can also be partly subject to contributions depending on the structure (EURL gérant-majoritaire). The optimisation is about the remuneration/dividend mix, not about removing contributions altogether.
Does the flat allowance change depending on the activity?: Yes: it is 71% for commerce (BIC sales), 50% for BIC services, and 34% for BNC (liberal activity) — the applicable rate depends on the nature of the declared activity.

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.