Régime réel or micro-entreprise: when deducting actual expenses wins

Two opposing deduction logics

Under micro-entreprise BNC (liberal profession), tax is calculated after a flat-rate abattement of 34% applied to turnover, with a minimum of €305, meant to represent your professional expenses. You cannot deduct any actual expense on top of that — the abattement fully replaces expense deduction. Under régime réel, the logic is reversed: no flat-rate abattement, but deduction of your actual, justified professional expenses.

When the flat-rate abattement is enough

For a BNC activity with light expenses — a consultant working from a laptop with few professional costs — the 34% abattement often exceeds the actual amount of expenses incurred. In that case, the flat rate is more favourable than a real deduction, and the simplicity of micro (no full bookkeeping, cotisations calculated on gross turnover) remains preferable.

When régime réel becomes more attractive

• Actual professional expenses above 34% of turnover (equipment, subcontracting, travel, business premises)
• Significant investment in work tools (equipment, expensive software licences)
• Activity requiring purchases of goods or significant subcontracting costs
• Approaching or exceeding the micro-entreprise ceiling (€83,600 in BNC/services), which forces the move to régime réel anyway

The calculation that actually matters

The comparison isn’t made on principle but on numbers: add up your actual professional expenses for the year and compare them to 34% of your turnover (the amount the flat-rate abattement already grants you for free under micro). If your actual expenses exceed that threshold, régime réel reduces your taxable income more than the flat-rate abattement — at the cost of heavier bookkeeping (balance sheet, income statement, supporting documents).

A choice to revisit, not fix in stone

The move to régime réel can be a voluntary election (on request, below the micro ceiling) or an obligation (above the micro-entreprise ceiling). Either way, revisit this calculation every year: an activity with growing expenses (investment, hiring subcontractors) can shift from a regime where the flat rate wins to one where régime réel is more attractive from one year to the next.