What are the charges in a micro-enterprise?
In a micro-enterprise, charges are proportional to your revenue. No revenue = no charges. This is one of the main advantages of the micro-entrepreneur regime compared to the standard tax regime.
Your charges break down into 4 categories:
- URSSAF social contributions — the main cost (12.3% to 21.2%)
- Professional training contribution (CFP) — 0.1% to 0.3%
- Income tax — standard deduction or flat-rate withholding
- Local business tax (CFE) — varies by municipality
Summary: Expect between 22% and 25% total charges on your revenue depending on your activity and tax bracket. With ACRE, this drops to 15-20% in the first year.
URSSAF social contributions in 2026
Rates by activity type
Social contributions are calculated on your gross revenue collected (not your profit). Here are the current rates for 2026:
| Activity type | Social contributions | CFP | Total |
|---|---|---|---|
| Buy-resell goods (BIC) | 12.3% | 0.1% | 12.4% |
| Commercial services (BIC) | 21.2% | 0.3% | 21.5% |
| Liberal professions (BNC) | 21.1% | 0.2% | 21.3% |
| Regulated liberal professions (CIPAV) | 21.2% | 0.2% | 21.4% |
CFP = Professional Training Contribution
Tip: Identify your activity category using your APE code. Commercial activities (buy-resell) benefit from a much lower rate than services.
What your contributions cover
Your URSSAF contributions fund your entire social protection:
- Health insurance — healthcare reimbursement, sick leave benefits (after 1 year)
- Basic retirement — quarter validation based on declared revenue
- Supplementary retirement — additional rights calculated in points
- Family allowances — CAF benefits identical to employees
- CSG-CRDS — general social contribution (9.7% integrated in the global rate)
- Disability-death — death capital and disability pension
How much revenue to validate a retirement quarter?
Quarter validation depends on your annual revenue:
| Activity type | 1 quarter | 2 quarters | 3 quarters | 4 quarters |
|---|---|---|---|---|
| Buy-resell (BIC) | €2,412 | €4,239 | €6,071 | €7,846 |
| Services (BIC) | €1,557 | €3,005 | €4,457 | €6,042 |
| Liberal (BNC) | €1,538 | €2,948 | €4,363 | €5,765 |
Contributions with ACRE
ACRE exemption in 2026
The ACRE (Business Creation Aid) halves your contributions during your first year of activity:
| Activity type | Normal rate | ACRE rate (year 1) | Savings |
|---|---|---|---|
| Buy-resell (BIC) | 12.3% | 6.2% | -50% |
| Services (BIC) | 21.2% | 10.6% | -50% |
| Liberal professions (BNC) | 21.1% | 10.6% | -50% |
ACRE savings example
Profile: Freelance graphic designer (BNC), annual revenue €40,000
- Without ACRE: 40,000 × 21.3% = €8,520 in social charges
- With ACRE: 40,000 × 10.8% = €4,320 in social charges
- Savings: €4,200 in the first year
Check your ACRE eligibility in our dedicated guide. The application must be made within 45 days of creation.
Income tax
Option 1: Standard deduction (default)
Your revenue is integrated into your income tax return with a standard deduction that varies by activity:
| Activity type | Deduction | Taxable amount on €50,000 revenue |
|---|---|---|
| Buy-resell (BIC) | 71% | €14,500 |
| Services (BIC) | 50% | €25,000 |
| Liberal professions (BNC) | 34% | €33,000 |
This taxable amount is then subject to the progressive income tax brackets along with your household's other income.
Option 2: Flat-rate withholding (VFL)
The flat-rate withholding is a fixed income tax payment, collected alongside your social contributions:
| Activity type | VFL rate | Contributions | Total charges |
|---|---|---|---|
| Buy-resell (BIC) | 1.0% | 12.4% | 13.4% |
| Services (BIC) | 1.7% | 21.5% | 23.2% |
| Liberal professions (BNC) | 2.2% | 21.3% | 23.5% |
VFL eligibility conditions
The flat-rate withholding is available if your reference tax income N-2 (per household share) doesn't exceed €27,478 (2026 threshold).
Which option to choose? Use our flat-rate withholding simulator to compare both options with your actual situation.
CFE (Local business tax)
What is CFE?
The CFE is a local tax owed by all businesses, calculated on the rental value of business premises. For micro-entrepreneurs working from home, a minimum contribution applies.
CFE exemptions
- Creation year: total exemption in the first year
- Revenue below €5,000: total exemption
- Certain zones: urban priority areas, rural revitalization zones
Estimate your CFE with our CFE simulator.
Complete calculation: what do you actually keep?
Example 1: Freelance web developer (BNC)
Monthly revenue: €5,000 | Annual revenue: €60,000
| Charge item | Without ACRE | With ACRE |
|---|---|---|
| URSSAF contributions (21.1% / 10.6%) | €12,660 | €6,360 |
| CFP (0.2%) | €120 | €120 |
| VFL income tax (2.2%) | €1,320 | €1,320 |
| CFE (estimated) | €500 | €0 (exempt year 1) |
| Total annual charges | €14,600 | €7,800 |
| Annual net income | €45,400 | €52,200 |
| Monthly net income | €3,783 | €4,350 |
| Effective charge rate | 24.3% | 13.0% |
Example 2: E-commerce seller (BIC buy-resell)
Monthly revenue: €8,000 | Annual revenue: €96,000
| Charge item | Without ACRE | With ACRE |
|---|---|---|
| URSSAF contributions (12.3% / 6.2%) | €11,808 | €5,952 |
| CFP (0.1%) | €96 | €96 |
| VFL income tax (1.0%) | €960 | €960 |
| CFE (estimated) | €800 | €0 (exempt year 1) |
| Total annual charges | €13,664 | €7,008 |
| Effective charge rate | 14.2% | 7.3% |
Note: These calculations don't account for professional expenses (equipment, software, travel) that cannot be deducted in a micro-enterprise. Calculate your own situation with our revenue calculator.
How to pay your contributions
URSSAF declaration
You declare and pay your contributions on autoentrepreneur.urssaf.fr according to your chosen frequency:
- Monthly (recommended): declaration before the last day of the following month
- Quarterly: declaration before April 30, July 31, October 31, January 31
Important: Declare even if your revenue is €0. Missing declarations incur a €55 penalty per missing declaration.
Optimizing your charges
5 strategies to reduce charges
1. Apply for ACRE at creation ACRE halves your contributions for one year. It's the most powerful lever.
2. Choose the right tax option Compare the flat-rate withholding with the standard deduction. The VFL is often more advantageous if your household has other income sources.
3. Stay below VAT thresholds Stay under the VAT thresholds to avoid administrative burden and a 20% price increase.
4. Check CFE exemption If your revenue is below €5,000, you're exempt. In the creation year, it's automatic.
5. Use free management tools Software like Indy automates your declarations and prevents costly mistakes.
Summary of charges 2026
- Social contributions: 12.3% (buy-resell) to 21.2% (services) of gross revenue
- CFP: 0.1% to 0.3% depending on activity
- Income tax: standard deduction (default) or VFL (1% to 2.2%)
- CFE: varies by municipality, exempt in year 1 and below €5,000 revenue
- ACRE: -50% contributions in the first year for eligible creators
- Total effective charges: between 13% and 25% depending on your situation