Last verified: October 2026 — Sources: autoentrepreneur.urssaf.fr, Service-Public.fr
The micro-entrepreneur regime (formerly auto-entrepreneur) is the simplest and fastest way to register as a freelancer or sole trader in France. It lets you invoice legally, pay social contributions proportional to your actual revenue and benefit from a simplified tax system.
Who can become a micro-entrepreneur?
- Anyone aged 18 or over (or an emancipated minor).
- EU citizens: free access, no additional conditions.
- Non-EU nationals: you need a residence permit that authorises self-employed activity.
- Compatible with salaried employment (subject to certain contractual or professional restrictions).
Turnover thresholds in 2026
| Type of activity | Annual turnover limit |
|---|---|
| Sale of goods (achat-revente) | €203,100 |
| Services (BIC) | €83,600 |
| Liberal professions (BNC) | €83,600 |
How to register
- Go to formalites.entreprises.gouv.fr (the guichet unique — one-stop shop).
- Fill in the form with your personal details, your activity and your address.
- You will receive your SIRET number within a few days (sometimes weeks). This is your business identification number.
- Create an account at autoentrepreneur.urssaf.fr to declare and pay your social contributions.
Registration is free. If someone charges you for registering, be cautious: it is a service you do not need.
Social contributions
As a micro-entrepreneur, you pay social contributions proportional to your actual revenue. If your collected revenue is €0, as a general rule you pay no proportional social contributions. There is an exception if you have opted for minimum contributions; in addition, other obligations or taxes may apply, such as the CFE, even when you had no income.
| Type of activity | Contribution rate |
|---|---|
| Sale of goods | 12.3% |
| Services (BIC) | 21.2% |
| Liberal professions (CIPAV) | 23.2% |
| Liberal professions (general regime / BNC) | 25.6% |
You must declare your turnover every month or every quarter (you choose the frequency when you register), even if it is zero.
Taxation
- Versement libératoire: an option that lets you pay income tax as a fixed percentage of your turnover (1%, 1.7% or 2.2% depending on the activity), alongside your social contributions. Only available if your taxable household income for the previous year is below a certain threshold.
- Standard regime: if you do not opt for the versement libératoire, you declare your income on your annual tax return with a flat-rate deduction (abattement forfaitaire) of 71%, 50% or 34% depending on the activity.
- TVA (VAT): you are exempt as long as you stay below certain turnover thresholds. If you are exempt, your invoices must include the statement “TVA non applicable, art. 293 B du CGI”.
Key obligations
- Issue invoices that comply with French regulations.
- Keep a revenue log (livre des recettes).
- Declare your turnover within the deadlines.
- Check whether you must pay the CFE (Cotisation Foncière des Entreprises) from the year after registration: exemptions exist, including for the first year of activity and, generally, when turnover in the reference year does not exceed €5,000. The initial CFE declaration may be compulsory even if you are exempt.
- Open a dedicated bank account if your turnover exceeds €10,000 per year for two consecutive years.
Related guides
- How to file taxes in France
- Your first 30 days in France
- How to open a bank account in France
- Gross vs net salary in France
Official sources
- autoentrepreneur.urssaf.fr — Official URSSAF portal
- Service-Public.fr — Becoming a micro-entrepreneur
- Guichet unique — Business registration
The rates and thresholds shown are indicative and are reviewed periodically. Check the official URSSAF portal or consult an accountant to confirm the figures that apply to your situation.