Becoming self-employed in France as a micro-entrepreneur

Before you start

• A right to carry out a self-employed activity in France (automatic for EU/EEA/Swiss citizens)
• An address in France for your business (your home is usually possible)
• Any diploma or authorisation your activity requires, if it is regulated

Documents you need

• Passport or national ID card

  required

• Residence document allowing self-employment (non-EU/EEA nationals)

  optional

• Proof of address for your business address

  required

• Sworn statement of no criminal conviction and of parentage

  Completed online during registration.

  required

• Diploma or authorisation for a regulated activity

  optional

• Bank details (RIB)

  Needed for URSSAF direct debits and for clients' payments.

  required

Step by step

1. 1

   Step 1: Check that you are allowed to work for yourself

   EU, EEA and Swiss citizens can register like French nationals.

   Other nationals need a residence document that authorises the activity. Two specific routes exist for founders: the temporary residence card "entrepreneur / profession libérale" (valid up to one year) and the multi-year talent passport – company creation. For the entrepreneur card, the project must be viable and match your qualifications or experience; Service-Public cites a minimum income of €1,867.02 per month (the full-time SMIC since 1 June 2026) for this assessment. Other residence documents may or may not allow self-employment: check what yours says before you start.

   Check also whether your activity is regulated (for example many trades, health and legal professions) and needs a diploma, registration or authorisation.

2. 2

   Step 2: Check that the micro regime fits your activity

   You stay in the micro regime as long as your annual turnover (excluding tax) stays below these ceilings, which apply from 2026:

   • €203,100 for selling goods, food to take away or eat on site, and accommodation;
   • €83,600 for services and liberal professions.

   Exceeding the ceiling in one year has no immediate effect. Exceeding it two years in a row takes you out of the regime from 1 January of the following year. If you start during the year, the ceilings are adjusted pro rata.

   Income tax: by default, your taxable profit is your turnover minus a flat allowance — 71 % for sales, 50 % for commercial or craft services and 34 % for liberal (BNC) activities, with a minimum allowance of €305 — and it is added to your other income in your yearly tax return (form 2042-C-PRO). Alternatively, you can choose the flat-rate tax payment (versement libératoire): 1 % (sales), 1.7 % (services) or 2.2 % (BNC) of turnover, paid with your contributions. In 2026 this option is open only if your household's reference tax income for 2024 did not exceed €29,315 per tax share. When you create the business, you must choose it by the last day of the third month after creation.

3. 3

   Step 3: Register online for free

   All business formalities go through the government's single online desk, the guichet unique. Declare a micro-enterprise and describe your activity, business address and start date. You will be asked for an identity document, proof of address and a sworn statement of no criminal conviction and of parentage, plus any diploma required for a regulated activity.

   Registration is free, except for commercial agents. Once processed, you receive a SIREN number (and a SIRET for your place of business) and an activity code (APE). Your business name is your own name, followed by "EI" or "entrepreneur individuel"; you can add a trade name. Your main home is protected from business creditors by default.

4. 4

   Step 4: Apply for ACRE if you are eligible

   ACRE (aide à la création ou à la reprise d'une entreprise) is a partial exemption from social contributions for new businesses. Groups who may qualify include jobseekers receiving unemployment benefit, jobseekers registered for at least 6 of the last 18 months, people on certain minimum benefits (RSA, ASS), people aged 18 to 25 and founders in priority areas. You cannot get it if you had it in the previous three years.

   For micro-entrepreneurs, Service-Public lists a 25 % reduction of contributions until the end of the third calendar quarter after you start. You apply to URSSAF with the official form within 60 days of starting; URSSAF has 30 days to respond and silence means approval.

5. 5

   Step 5: Declare your turnover and pay contributions to URSSAF

   Open your account on autoentrepreneur.urssaf.fr and declare your turnover monthly or quarterly, even when it is zero. Your first declaration is due at least 90 days after you start. Contributions are a percentage of the turnover you declare; in 2026 the rates are:

   • 12.3 % for sales of goods and similar activities;
   • 21.2 % for commercial and craft services (BIC);
   • 25.6 % for non-regulated liberal professions (BNC);
   • 23.2 % for regulated liberal professions affiliated to the CIPAV pension fund.

   Small contributions for vocational training and, for some activities, chamber of commerce or crafts fees are added. These contributions give you health cover through the general system, pension rights and family benefits.

6. 6

   Step 6: Check VAT, invoices and your bank account

   VAT: under the basic VAT exemption (franchise en base de TVA) you charge no VAT as long as your previous year's turnover stayed under €85,000 for sales or €37,500 for services (thresholds applicable in 2026). If you pass these limits, VAT applies from 1 January of the following year; if you pass the higher tolerance limits of €93,500 or €41,250, VAT applies from the day you exceed them. While exempt, your invoices must state "TVA non applicable, article 293 B du CGI".

   Bank account: a separate account for your activity becomes mandatory once your turnover exceeds €10,000 two years in a row; many people open one from the start anyway. It can be a personal current account used only for the business.

   Income tax on account: if you did not choose the flat-rate payment, create instalments for your new income in the "Gérer mon prélèvement à la source" service of your impots.gouv.fr account to avoid a large bill the following year.

Watch out

Common mistakes

• Forgetting to declare turnover when it is zero; the declaration is still due.
• Confusing the social contribution ceiling with the VAT exemption threshold. For services in 2026 you can stay in the micro regime up to €83,600 but must charge VAT above €37,500 (€41,250 tolerance).
• Missing the 60-day window to apply for ACRE.
• Not setting aside money for income tax when you did not choose the flat-rate payment.

Tips

• Use the URSSAF and Service-Public simulators to compare the micro regime with other options before you register.
• Keep copies of all invoices and a simple record of what you were paid from day one; it makes your monthly or quarterly declarations easier.
• If you are also an employee, check your employment contract for exclusivity or non-compete clauses before starting an activity on the side.
• The Cité des métiers in Paris offers free advice on starting an activity without appointment.

Frequently asked questions

Editorial answers written by our team, based on the sources below.

Official links

In your plan

• Register as a micro-entrepreneurAdd to plan
• Find the residence route that fits your move to FranceAdd to plan
• Check whether you qualify for the talent cardAdd to plan
• File your French income tax return each springAdd to plan

Sources

Written and checked by HomiStart editorial against the official sources below. Next scheduled check: 4 Feb 2027.