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ACRE for micro-enterprises in France 2026: eligibility, application and savings

Complete guide to ACRE for French micro-enterprises 2026: eligibility conditions, application process, reduced rates, exemption duration and concrete savings calculations.

What is ACRE?

ACRE (Aide à la Création ou à la Reprise d'une Entreprise — Business Creation or Takeover Aid) is a partial social contribution exemption granted to business creators. In a micro-enterprise, it reduces your URSSAF contributions by 50% during the first year of activity.

It's the most important aid available at startup: it can save you several thousand euros.

Key figure: For a freelancer invoicing €3,500/month in services, ACRE represents savings of approximately €4,450 over the first year.


Contribution rates with ACRE in 2026

Rate comparison

Activity typeNormal rateACRE rate (year 1)Savings
Buy-resell (BIC)12.3%6.2%6.1 points
Services (BIC)21.2%10.6%10.6 points
Liberal professions (BNC)21.1%10.6%10.5 points

Exemption duration

ACRE applies during the first 4 calendar quarters of activity:

  • Create on January 1 → exemption until December 31 (12 full months)
  • Create on March 15 → exemption until March 31 of the following year (12.5 months)
  • Create on October 1 → exemption until December 31 of the following year (15 months)

Tip: Create your micro-enterprise at the beginning of a quarter (January, April, July, October) to maximize ACRE duration.


Who can benefit from ACRE?

Eligibility conditions

You're eligible if you meet at least one of the following conditions:

Job seekers:

  • Registered with France Travail as an compensated job seeker
  • Registered as an uncompensated job seeker for more than 6 months in the last 18

Social benefit recipients:

  • RSA (minimum income) recipient
  • ASS (solidarity allowance) recipient
  • PreParE (childcare benefit) recipient

Youth and specific groups:

  • Aged 18 to 25 (no additional condition)
  • Under 30 with a disability
  • Creator in an urban priority area (QPV)

Other situations:

  • Business support contract (Cape) beneficiary
  • Person who hasn't received ACRE in the last 3 years

How to apply for ACRE

During registration on the INPI one-stop shop (formalites.entreprises.gouv.fr):

  1. In the "Aids and exemptions" section, check "ACRE application"
  2. Attach supporting documents proving eligibility
  3. Your application is automatically forwarded to URSSAF

Option 2: After creation (within 45 days)

  1. Log in to autoentrepreneur.urssaf.fr
  2. Send a message via "My exchanges"
  3. Attach your filled ACRE application form + supporting documents

Critical deadline: The application must be submitted within 45 calendar days following creation. After that, ACRE is lost.

Supporting documents

SituationDocument required
Compensated job seekerFrance Travail registration + rights notification
Uncompensated job seekerFrance Travail registration history (6/18 months)
RSA recipientRSA rights notification (less than 3 months old)
18-25 years oldID document (date of birth suffices)
Creator in QPVProof of address in the QPV

Response time

  • URSSAF has 30 days to respond
  • Silence means acceptance: no response within 30 days = ACRE granted
  • In case of refusal, you can contest within 2 months

ACRE savings calculations

Example 1: Freelance designer (BNC)

Monthly revenue: €3,500 | Annual revenue: €42,000

ItemWithout ACREWith ACRESavings
URSSAF contributions€8,862€4,452€4,410

Example 2: E-commerce seller (BIC buy-resell)

Monthly revenue: €10,000 | Annual revenue: €120,000

ItemWithout ACREWith ACRESavings
URSSAF contributions€14,760€7,440€7,320

Example 3: Consultant (BIC services)

Monthly revenue: €5,000 | Annual revenue: €60,000

ItemWithout ACREWith ACRESavings
URSSAF contributions€12,720€6,360€6,360

Calculate your own ACRE savings with our revenue calculator and contributions simulator.


ACRE combined with other aids

ACRE + ARE (unemployment)

You can combine ACRE with continued unemployment benefits (ARE). France Travail recalculates your rights each month:

  • Your micro income (after deduction) is partially deducted from your ARE
  • You receive reduced ARE + your micro income
  • Uncompensated days extend your rights period

ACRE + ARCE

The ARCE pays 60% of your remaining ARE rights in two installments (50% at creation, 50% six months later).

  • ARCE requires ACRE approval
  • You cannot combine ARCE and ARE: it's one or the other
  • ARCE is worthwhile if you need startup capital

What happens after ACRE?

At the end of the 4 calendar quarters, you switch directly to the full rate. There's no longer any gradual transition.

PeriodRate (e.g., BNC)
Quarters 1 to 4 (ACRE)10.6%
From quarter 5 onwards21.1% (full rate)

How to prepare for the increase

  1. Set aside the difference during your first year
  2. Set your rates based on full-rate charges from the start
  3. Simulate your net income at full rate with our calculator

Common mistake: Many micro-entrepreneurs set rates based on ACRE charges, then struggle when contributions double.


Common mistakes to avoid

1. Missing the 45-day deadline

This is the most common error. After 45 days, ACRE is impossible to obtain. Apply on the day of registration.

2. Forgetting supporting documents

An application without documents is systematically rejected.

3. Re-applying too early

You must wait 3 years after your last ACRE ended to benefit again.

4. Confusing ACRE and ARCE

  • ACRE = contribution exemption (50% for 1 year)
  • ARCE = capital payment of 60% of unemployment rights

Summary: ACRE 2026

  • Exemption: -50% social contributions for 4 calendar quarters
  • Reduced rates: 6.2% (sales), 10.6% (services and liberal)
  • Eligibility: job seekers, RSA/ASS, 18-25 years old, QPV, and more
  • Deadline: apply within 45 days of creation (sooner = better)
  • Savings: from €2,000 to €7,000+ depending on activity and revenue
  • Combination: compatible with ARE, ARCE, RSA, CFE exemption
  • After ACRE: full rate applies — anticipate by provisioning the difference
GM

Guide Micro-Entreprise

Editorial team specializing in micro-enterprises. Our guides are written and reviewed by experts in business law and taxation.

Updated on 22 March 2026

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