Revenue caps in 2026
Thresholds by activity type
To benefit from the micro-entrepreneur regime, your annual revenue must not exceed:
| Activity type | Annual revenue cap 2026 |
|---|---|
| Buy-resell of goods | €188,700 |
| Accommodation (furnished rentals, B&Bs) | €188,700 |
| Commercial services (BIC) | €77,700 |
| Artisanal services (BIC) | €77,700 |
| Liberal professions (BNC) | €77,700 |
These caps have been in effect since 2023 and remain identical for 2026. They are revised every 3 years based on inflation.
Mixed activities
If you perform multiple activities (e.g., sales + services), two rules apply simultaneously:
- Total revenue must not exceed €188,700
- The services portion must not exceed €77,700
Example: You sell products (€100,000) and offer training (€50,000).
- Total revenue: €150,000 < €188,700 ✅
- Services revenue: €50,000 < €77,700 ✅
- → You remain in micro-enterprise
VAT thresholds in 2026
VAT thresholds are different from revenue caps. You can be a micro-entrepreneur and VAT-liable.
| Activity type | VAT franchise threshold | Enhanced VAT threshold |
|---|---|---|
| Buy-resell, accommodation | €91,900 | €101,000 |
| Services | €36,800 | €39,100 |
| Liberal professions | €36,800 | €39,100 |
The zone between thresholds
There's an intermediate zone where you remain a micro-entrepreneur but must charge VAT:
| Annual revenue (services) | Micro status | VAT |
|---|---|---|
| 0 — €36,800 | ✅ Micro-enterprise | ❌ Franchise (no VAT) |
| €36,800 — €39,100 | ✅ Micro-enterprise | ⚠️ VAT from following year |
| €39,100 — €77,700 | ✅ Micro-enterprise | ✅ VAT required |
| > €77,700 (2 years) | ❌ Exit regime | ✅ VAT required |
For everything about VAT, see our complete VAT guide. Check your thresholds with the VAT simulator.
Flat-rate withholding threshold
To opt for the flat-rate income tax withholding, your reference tax income N-2 (per household share) must not exceed:
| Declaration year | Maximum RFR (per share) |
|---|---|
| 2026 (2025 income) | €27,478 |
Example: For a married couple (2 shares), the maximum RFR is 27,478 × 2 = €54,956.
Dedicated bank account threshold
The obligation to open a dedicated bank account depends on your revenue:
| Situation | Dedicated account |
|---|---|
| Revenue < €10,000/year | Optional (but recommended) |
| Revenue > €10,000/year for 2 consecutive years | Mandatory |
Compare bank offers in our tool comparator.
CFE threshold
| Situation | CFE |
|---|---|
| Creation year | Total exemption |
| Annual revenue < €5,000 | Total exemption |
| Annual revenue ≥ €5,000 | Minimum contribution (varies by municipality) |
Simulate your CFE with our CFE simulator.
What happens when you exceed revenue caps?
The exit mechanism
Exceeding caps doesn't immediately remove you from the micro regime:
First year of excess:
- You remain in micro-enterprise
- This is a warning
Second consecutive year of excess:
- You switch to the standard tax regime on January 1 of the following year
- You must maintain standard accounting (balance sheet + income statement)
Practical example
Paul, consultant (BIC services), cap = €77,700:
| Year | Annual revenue | Status |
|---|---|---|
| 2024 | €65,000 | Micro-enterprise ✅ |
| 2025 | €82,000 (excess 1) | Micro-enterprise ✅ (tolerance) |
| 2026 | €85,000 (excess 2) | Micro-enterprise ✅ (still micro in 2026) |
| 2027 | — | Standard regime mandatory (exit January 1) |
Proration for mid-year creation
If you created your micro-enterprise mid-year, the cap is prorated:
Formula: Cap × (number of activity days / 365)
Example: Creation on July 1 (184 remaining days), services activity.
- Prorated cap: 77,700 × (184 / 365) = €39,150
All caps and thresholds in one table
| Threshold | Sales/Accommodation | Services/Liberal |
|---|---|---|
| Micro-enterprise revenue cap | €188,700 | €77,700 |
| VAT franchise threshold | €91,900 | €36,800 |
| Enhanced VAT threshold | €101,000 | €39,100 |
| VFL (RFR per share) | €27,478 | €27,478 |
| Dedicated bank account | €10,000 (2 years) | €10,000 (2 years) |
| CFE exemption | < €5,000 | < €5,000 |
How to anticipate threshold crossings
1. Track your revenue in real time
Use an accounting tool like Indy or Pennylane that displays your cumulative revenue and alerts you when approaching thresholds.
2. Simulate your situation
Our revenue calculator lets you project your annual revenue and see when you risk exceeding caps.
3. Prepare the transition
If exceeding is inevitable, start preparing for the standard regime:
- Consult an accountant to choose the right status (EI, EURL, SASU)
- Identify your actual expenses that can be deducted
- Compare regimes with our salary vs micro comparison simulator
Read our guide on closing a micro-enterprise to learn about transition steps.
Summary: 2026 caps and thresholds
- Revenue cap: €188,700 (sales) / €77,700 (services/liberal)
- Exit from regime: after 2 consecutive years of exceeding
- VAT threshold: €91,900 (sales) / €36,800 (services) — different from revenue cap
- Enhanced VAT threshold: €101,000 / €39,100 — immediate VAT if exceeded
- VFL: RFR N-2 ≤ €27,478 per household share
- Dedicated bank account: mandatory above €10,000 revenue for 2 years
- CFE: exempt in creation year and below €5,000 revenue
- Proration: cap is adjusted for mid-year creation