Question 1

What are the official URSSAF social contribution rates for French micro-entrepreneurs?

Accepted Answer

For sale of physical goods (achat/revente), the URSSAF rate is 12.30% (+ 0.10% CFP). For commercial/craft services (BIC), it is 21.20% (+ 0.30% CFP). For non-regulated liberal professions (BNC / SSI), the rate is 21.10% (transitioning to 23.10% for improved pension rights) (+ 0.20% CFP), and for regulated liberal professions under CIPAV, it is 23.10% (+ 0.20% CFP).

Question 2

How does the ACRE 50% exoneration operate?

Accepted Answer

ACRE (Aide aux Createurs et Repreneurs d'Entreprise) cuts the baseline URSSAF social security contributions in half during the entrepreneur's first 12 months (e.g., 6.15% for goods sales and 10.60% for commercial services). Professional training contributions (CFP) and fiscal versement liberatoire are not reduced.

Question 3

What is the Versement Liberatoire de l'Impot sur le Revenu?

Accepted Answer

The versement liberatoire allows eligible entrepreneurs (whose household reference fiscal income RFR falls below the statutory limit per part) to discharge their personal income tax concurrently with their URSSAF declarations at flat rates: 1.0% for goods, 1.7% for BIC services, and 2.2% for BNC liberal services.

Question 4

What are the turnover ceilings (plafonds de chiffre d'affaires) for micro-entrepreneurs?

Accepted Answer

The statutory annual turnover ceiling is €188,700 for buying and reselling goods, food, and furnished housing, and €77,700 for service providers (BIC and BNC). Exceeding these limits for two consecutive calendar years automatically triggers a transition to the standard real corporate/sole trader fiscal regime.

Question 5

Are actual business expenses deductible under the French micro-enterprise regime?

Accepted Answer

No. Under the micro-enterprise regime, URSSAF charges and fiscal taxes are calculated strictly on gross declared receipts (chiffre d'affaires encaisse). Real overhead, software subscriptions, office rents, and materials cannot be deducted. If expenses exceed 34%–50% of revenue, the real regime (regime reel simplifie) is typically more advantageous.

France Auto-Entrepreneur (Micro-Entreprise) URSSAF Calculator

Micro-Enterprise Parameters

URSSAF Cotisations & Tax Breakdown Micro-Social Garanti

⚠️️ Statutory Ceiling Alert (Plafonds 2026)

Micro-Enterprise Activity Categories & Statutory Rate Comparison

Engr. Muhammad Shahzad

📊 Bareme Officiel URSSAF, DGFiP et Cotisations Sociales de France

Activity Category	Standard URSSAF	With ACRE (Yr 1)	CFP Training	Versement Liberatoire	CA Ceiling
Vente de marchandises (Achat/Revente)	12.30%	6.15%	0.10%	1.0%	€188,700
Prestations de services commerciales / artisanales BIC	21.20%	10.60%	0.30%	1.7%	€77,700
Professions liberales BNC (SSI)	21.10%	10.55%	0.20%	2.2%	€77,700
Professions liberales reglementees (CIPAV)	23.10%	11.55%	0.20%	2.2%	€77,700