TLDR: The turnover thresholds for the micro-entrepreneur regime are €188,700 for commercial activities and €77,700 for service activities. For furnished rentals, thresholds vary depending on the activity classification. The regime applies automatically if the annual turnover does not exceed the prescribed limits for two consecutive years.
Turnover limits
The turnover limits for the micro-entrepreneur regime are as follows:
- €188,700 for commercial activities (sale of goods, objects, supplies, and food for takeaway or on-site consumption, or accommodation provision).
- €77,700 for other activities, including service provision.
These values apply to income earned from 2017 onward, replacing the previous limits of €170,000 and €70,000.
Mixed activities
For mixed activities, all applicable limits for individual categories must be respected. For example, if an activity generates sales turnover below €188,700 and service turnover below €77,700, it falls within the limits.
Furnished rentals
For furnished rentals, thresholds differ based on activity classification:
- Unclassified tourist furnished rentals: €15,000 cap with a 30% allowance.
- Other furnished rental activities (non-tourist or classified): €83,600 limit with a 50% allowance.
Regime applicability
The micro-entrepreneur regime applies automatically if annual turnover does not exceed the prescribed limits for two consecutive years (N-1 and N-2). For example, to determine eligibility in year N, turnover from the previous year (N-1) and the year before that (N-2) must not have exceeded the respective thresholds.
Legislative changes
These changes took effect for income earned from 2026, as established by Law No. 2024-1039 of November 19, 2024.
Exceeding the limits
If the VAT threshold (franchise en base) is exceeded, the micro-entrepreneur regime remains valid until December 31 of the year in which the threshold was exceeded.