EssentialFrench auto-entrepreneur thresholds 2026: what to know
French auto-entrepreneur thresholds in 2026: revenue caps, VAT exemption and what happens if you exceed them.
Micro-business
The French micro-business regime is attractive for its simple filing process, but it comes with precise thresholds and obligations that many discover only once the business is running. This section gathers practical guides on the auto-entrepreneur status: revenue caps, the Urssaf filing calendar, the VAT exemption threshold, and the regime’s limits.
The articles also explain what happens when a threshold is exceeded, the difference between micro-business and standard sole trader status, and cases where the standard tax regime turns out more advantageous than it first appears.
Every article relies on scales published by Urssaf and service-public.fr, with a visible update date to reflect the annual revisions of these thresholds.
The essentials
EssentialAll articles
French auto-entrepreneur thresholds 2026: what to know
French auto-entrepreneur thresholds in 2026: revenue caps, VAT exemption and what happens if you exceed them.
Read moreFrequently asked questions
What are the revenue thresholds for a French micro-business?
The 2026 caps are 188,700 euros for goods sales and 77,700 euros for services and regulated professions. Beyond these thresholds, the business switches to the standard sole trader regime.
How do you file revenue as a French auto-entrepreneur?
Filing happens monthly or quarterly on autoentrepreneur.urssaf.fr, even with zero revenue. Social contributions are calculated automatically as a percentage of the declared amount.
Does a French auto-entrepreneur have to charge VAT?
No, as long as they stay under the VAT exemption threshold, which is close to the micro-business social regime's own thresholds. Beyond that, they must charge and remit VAT, which changes their bookkeeping.