What is the difference between flat-rate and progressive tax?

The flat-rate system deducts a fixed percentage from your revenue (1% to 2.2%) each month/quarter. The progressive scale applies tax on your revenue after a flat deduction, according to standard brackets. Flat-rate is advantageous if your marginal tax rate exceeds the flat-rate.

When should I fill in the 2042-C-PRO form?

The 2042-C-PRO form is filed each year between April and June, at the same time as your regular income tax return on impots.gouv.fr. You must report your gross annual revenue (before deductions) from the previous year.

Can I change my tax option during the year?

No, the flat-rate option must be chosen before September 30 for the following year. If you're starting your activity, you can opt in during registration or within 3 months of creation. The change takes effect on January 1.

IntermediateTaxRead 10 minUpdated March 2026

Micro-enterprise retirement: how many quarters?

How much revenue to validate retirement quarters as a micro-entrepreneur? Minimum revenue, rights, supplementary pension: the complete 2026 guide.

The 4 key steps

1Understand how retirement works in micro-enterprise
2Calculate minimum revenue to validate 1 to 4 quarters
3Know your supplementary pension rights
4Plan ahead with the right tools and strategies

Guide Micro-Entreprise

Editorial team · Business law & Taxation

Updated on 10 March 2026

Verified on official sourcesSources: URSSAF, DGFiP, LegifranceOur methodology

Share this article

Discuss this article with AI

ChatGPT Claude Gemini Perplexity

More tools to discover

Flat-rate tax simulator

Compare flat-rate vs progressive tax

URSSAF contributions simulator

Calculate contributions with/without ACRE

VAT threshold simulator

Check your VAT status

CFE simulator

Estimate your CFE and exemptions