Auto-entrepreneur ceiling in France: the turnover thresholds

The auto-entrepreneur ceiling is the maximum turnover that lets you stay under the micro-entreprise (France’s micro-business regime) regime. In 2026, it’s €203,100 for sales of goods and accommodation, and €83,600 for services and the liberal professions. Here are the thresholds for each activity, how to calculate them in the first year, the two-year tolerance if you go over, what happens beyond it, and why the VAT threshold often comes much sooner.

The rules and figures are those in force in 2026, checked on Service Public Entreprendre and the BOFiP (the tax administration’s official doctrine) on 30 September 2026.

The micro-entreprise ceilings

The thresholds are revised every three years. According to Service Public, they were raised on 1 January 2026 by an order (arrêté) of 27 January 2026 and apply for 2026, 2027 and 2028. They’re assessed excluding VAT, according to the BOFiP.

So the ceiling of an auto-entrepreneur (a self-employed person under France’s micro-business regime) providing services is the same, €83,600, whether they’re BIC (industrial and commercial profits) or BNC (non-commercial profits), according to the BOFiP. What changes between the two is the allowance and the contribution rate: the article BIC or BNC helps you work out where you stand.

These thresholds are both those of the micro tax regime (régime micro-fiscal: your income tax calculated after the allowance) and of the micro social-security regime (régime micro-social: your contributions calculated on your turnover). The two go together: this is what’s called the micro-entreprise regime.

The status’s official name is micro-entrepreneur. Auto-entrepreneur, micro-entrepreneur: it’s the same person, and the ceilings are the same.

Ceiling, threshold, limit: what are we talking about

Depending on the page, you’ll read micro-entreprise ceiling, micro-entreprise threshold, turnover limit, micro-BIC or micro-BNC threshold. All these words mean the same amounts: the turnover excluding VAT beyond which the micro regime stops applying.

“Excluding VAT” matters as soon as you charge VAT: the VAT you collect for the State doesn’t count in the turnover you compare with the ceiling. As long as you’re under the franchise en base (the VAT exemption for small businesses), your turnover and what you invoice are the same amount.

The only other ceiling that carries almost the same name is the VAT one, much lower. It has its own section at the end of this article, because it’s the one people go over first.

If you have several activities

You can combine sales and services in the same micro-entreprise. In that case, two conditions must be met at the same time:

• your total turnover doesn’t exceed €203,100;
• the part that comes from services doesn’t exceed €83,600.

For example, €150,000 of sales and €60,000 of services make €210,000 in total: the overall ceiling is exceeded, even though the services part stays below €83,600.

The ceiling in the first year

If you create your micro-entreprise during the year, the ceiling for that first year is reduced pro rata to the number of days of activity:

year's ceiling × number of days of existence in the year ÷ 365

Service Public takes the example of a sales business created on 31 January 2026: 335 days of existence in 2026, which brings the ceiling down to about €186,407 instead of €203,100. For a services business created on the same day, the calculation gives about €76,729.

It’s in the first year that the pro rata catches people out most. Turnover that seemed far from the annual ceiling can go over the reduced ceiling if you start in the autumn with a few big contracts.

Going over the ceiling: the two-year rule

A single overrun doesn’t take you out of the regime. According to Service Public, you only lose the micro-entreprise if your turnover exceeds the ceiling for two consecutive calendar years. You leave on 1 January of the following year.

With an example, for a services business:

If in 2027 your turnover had fallen back below €83,600, the count would have started again from zero: you’d have stayed under the micro regime in 2028. And once you’ve left, if your takings (income received) fall back below the ceiling, you can return to the micro regime the following year.

The count is made by calendar year, from 1 January to 31 December, and not over a rolling twelve months. Only the first year is reduced pro rata; in the following years, the full ceiling applies.

Follow your cumulative turnover through the year rather than in December. A first overrun can be seen coming, and it leaves you a whole year to prepare what’s next: choosing between staying at that level of activity or moving to the régime réel (the standard regime, on actual profits) on good terms.

What changes when you leave the micro regime

You remain a sole proprietor (entrepreneur individuel): your business, your SIRET (the establishment number) and your clients don’t change. It’s your regime that changes, on three fronts.

• Income tax. No more flat-rate allowance (abattement forfaitaire): your profit is calculated from your takings and your actual expenses. For a BIC business, it’s usually the réel simplifié (the simplified real regime; up to €945,000 for sales and €286,000 for services, according to the BOFiP); for a BNC business, it’s the déclaration contrôlée (the BNC standard regime), with form 2035 (the BNC results return).
• Contributions. The micro social-security regime stops applying. Your contributions are calculated on your professional income, and no longer on your turnover.
• Bookkeeping. The receipts book (livre des recettes) is no longer enough: the accounting obligations get heavier, and many entrepreneurs then get help from a chartered accountant (expert-comptable).

Everything this involves, and what you can finally deduct, is detailed in the article on leaving the micro regime. Moving to the régime réel isn’t only for those who go over, by the way: you can choose it below the ceilings.

As you approach the ceiling: your options

When your turnover approaches the ceiling, three paths open up, and none is the right one for everyone:

• stay under the micro regime by keeping your activity below the ceiling, or by accepting a first overrun, which changes nothing the following year;
• move to the régime réel, by obligation after two overruns or by choice before, if your actual expenses exceed your allowance;
• change legal form, for example by setting up a company. The comparison is in the article micro-entreprise or SASU.

The choice is made on your figures: your turnover, your actual expenses, your income and that of your household (foyer fiscal). An expert-comptable can put them side by side before the two-year rule decides for you.

Micro-entreprise ceiling and VAT threshold: two different things

This is the most frequent confusion. The micro-entreprise ceiling decides your tax and contributions regime. The VAT threshold decides whether you charge VAT or stay under the franchise en base. The two are independent, and the VAT threshold is much lower.

For VAT, Service Public gives two rules:

• if your turnover exceeds the basic threshold, you lose the franchise on 1 January of the following year;
• if it exceeds the raised threshold (seuil majoré) during the year, you lose it from the first day of the overrun.

So an auto-entrepreneur in services who invoices €50,000 a year stays under the micro regime, with their allowance and their contributions on turnover, but they have to charge VAT to their clients and pay it over. A few activities have their own VAT thresholds, such as lawyers and artist-authors (artistes-auteurs). The detail, with the returns and the mentions to change on your invoices, is in the article on VAT for the auto-entrepreneur.

Passing the VAT threshold doesn’t take you out of the micro-entreprise, and staying below the micro-entreprise ceiling doesn’t exempt you from VAT. Watch the two figures separately.

For 2026, Service Public states that the franchise en base de TVA thresholds remain unchanged. The micro-entreprise ceilings, for their part, are set until 31 December 2028.

Knowing your ceiling means knowing how far your business can grow without changing rules, and seeing the moment coming when it will.
💜💙 Your BravoLisa Team

This article is for general information purposes only and does not constitute professional tax, legal, or accounting advice. Every situation is different — consult a qualified professional (tax adviser, accountant, or lawyer) for advice specific to your circumstances. BravoLisa does not accept liability for decisions made based on this information.

Last updated: September 2026. Rates and thresholds can change: always check with the URSSAF, impots.gouv or the relevant authority.

Sources (9)

Verified on 30 September 2026

1. Service Public Entreprendre — Quelles conséquences pour un micro-entrepreneur qui dépasse les seuils de chiffre d'affaires ?
2. Service Public Entreprendre — Fiscalité : quels sont les nouveaux seuils de la micro-entreprise ? (26 février 2026)
3. Service Public Entreprendre — Régime fiscal de la micro-entreprise
4. Service Public Entreprendre — Régime micro-social
5. Service Public Entreprendre — Franchise en base de TVA
6. BOFiP — BAREME - BA - BIC - BNC - Seuils des régimes d'imposition (BOI-BAREME-000044)
7. BOFiP — BNC - Régime déclaratif spécial - Champ d'application (BOI-BNC-DECLA-20-10)
8. BOFiP — Actualisation des seuils et location en meublé (ACTU-2025-00127)
9. Légifrance — Code de la sécurité sociale, article L613-7 (régime micro-social)