The micro-enterprise regime conditions its access to a ceiling of annual revenue excluding taxes. This threshold, assessed over the previous calendar years, determines whether the activity can remain under this simplified regime or if it shifts to a real taxation regime. The amounts vary according to the nature of the activity carried out, and a recent distinction concerns unclassified tourist accommodations.
Pro-rata temporis in the first year: a calculation that many forget
When creating a micro-enterprise during the year, the revenue not to be exceeded is not the full annual ceiling. It must be recalculated pro-rata based on the number of days of activity compared to the complete calendar year.
In practice, a self-employed person starting in July only has about half of the annual ceiling available. This point generates frequent errors: some believe they can benefit from the full threshold from the first year, only to discover that they have exceeded it at the time of the tax declaration.
To check where the applicable limit lies for each situation, the self-employed guide on Via Le Web details the modalities of this calculation based on the start date of activity.
The pro-rata applies only in the year of creation. In subsequent years, it is the full annual ceiling that serves as a reference.
Revenue ceilings for self-employed individuals based on activity
The revenue threshold to be respected directly depends on the tax category of the activity. The micro-fiscal regime distinguishes three main families, with very different amounts.
| Type of activity | Annual ceiling excluding taxes |
|---|---|
| Commercial activity and accommodation (excluding tourist accommodations) | €203,100 |
| Service provision (BIC and BNC) | €83,600 |
| Classified tourist accommodations and guest rooms | Specific threshold (BIC activity) |
These amounts are assessed in revenue excluding taxes, collected during the calendar year. The administration looks at the years N-1 and N-2 to determine the maintenance of the regime on January 1 of year N.
A point of caution: if the self-employed person engages in a mixed activity (sale of goods and service provision), each activity has its own ceiling. The total revenue must not exceed the highest threshold, and the revenue related to service provision alone must not exceed its own ceiling.
Unclassified tourist accommodations: a third threshold since 2025
Law No. 2024-1039 of November 19, 2024, on the regulation of tourist accommodations introduced a distinction that most online content does not yet incorporate. Rentals of unclassified tourist accommodations are now subject to a specific revenue ceiling, significantly lower than that of traditional commercial activities.
This threshold is accompanied by a lower tax allowance than that granted to classified accommodations or guest rooms. For an unclassified lessor, the leeway under the micro regime is therefore reduced compared to what existed before this reform.
This measure aims to limit the tax appeal of unclassified short-term tourist rentals. Affected self-employed individuals must recalculate their income projection considering this new ceiling to determine if they remain eligible for the micro regime.
Check the classification of your accommodation
The classification of a tourist accommodation goes through an accredited organization. Without this classification, the lessor automatically falls into the “unclassified” category and is subject to the lowest threshold. The classification process can therefore have a direct impact on the applicable tax regime.
Exceeding thresholds in micro-enterprises: the two-year rule
Exceeding the ceiling for just one year does not trigger an immediate exit from the regime. The shift to a real taxation regime occurs when the threshold is exceeded for two consecutive calendar years (N-1 and N-2).
The change of regime then takes effect on January 1 of the following year. The self-employed person must switch to traditional accounting, with actual result declaration and heavier reporting obligations.
The practical consequences:
- Obligation to maintain complete accounting (balance sheet, income statement) instead of just a record book
- Invoicing of VAT if the threshold for exemption is also exceeded, with periodic declarations to the tax administration
- Loss of the flat-rate income tax payment, which is reserved for micro-entrepreneurs
- Modification of social contribution rates and the method of calculating charges
VAT exemption and revenue ceiling: two distinct mechanisms
The revenue ceiling of the micro regime and the VAT exemption threshold are two separate provisions. A self-employed person can lose the VAT exemption while remaining under the micro-fiscal regime, and vice versa.
The VAT exemption thresholds are lower than the revenue ceilings of the micro regime. When the revenue exceeds the exemption threshold, the self-employed person must start charging VAT to their clients, obtain an intra-community VAT number, and make VAT declarations. They retain the status of micro-entrepreneur as long as the revenue ceiling is not exceeded for two consecutive years.
The aborted VAT reform of 2025
A draft finance law for 2025 proposed lowering the VAT exemption threshold to €25,000, which would have affected a very large number of micro-entrepreneurs. This measure was ultimately suspended and then repealed at the end of 2025. The VAT exemption thresholds therefore remain at their previous levels for 2026.
Self-employed individuals who anticipated this reform by adjusting their pricing can revert to their usual invoicing method, without VAT, as long as they remain below the exemption threshold applicable to their activity.
The distinction between these two mechanisms remains the main source of confusion among micro-entrepreneurs. Monitoring their revenue separately in relation to the ceiling of the micro regime and the VAT exemption threshold avoids unpleasant surprises during annual declarations.
