You take in €60,000 this year in a liberal profession, and your business grows by 30% a year. The micro-enterprise remains your best status until 2028.
In 2029, an EURL leaves you €1,971 more, a year before the micro-enterprise closes on its own. Your company then makes €66,049 more than the €36,000 you live on: that is the year the holding question arises.
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It sets the micro-enterprise allowance, its ceiling, and the rate of your contributions.
Information verified on October 16, 2026. Indicative calculator with no legal force. The figures it applies are taken from official sources and dated: only your tax notice and the tax authorities are binding.
The official pages where we read the rules and amounts applied here.
Moving to a company costs a set of accounts, a bank account and formalities. As long as another status does not leave you at least €1,000 more a year, we keep you where you are. And we never go back: a company does not become a micro-enterprise again for a slightly better year.
Going over €83,600 in services, or €203,100 in sales, for a single year costs you nothing. It is the second year in a row above that closes the micro-enterprise, on the following 1 January. You therefore have a year to prepare what comes next.
The VAT exemption ends at €37,500 for services, well before the micro-enterprise ceiling. Above it, you charge VAT, whatever your status.
It is of no use as long as you pay yourself everything your company makes. It becomes worth considering the day your company makes more than you live on, and you want to invest that surplus elsewhere.
| Year | Turnover | Status | She keeps |
|---|---|---|---|
| 2026 | €60,000 | Micro-enterprise | €33,536 |
| 2027 | €78,000 | Micro-enterprise | €41,528 |
| 2028 | €101,400 | Micro-enterprise | €51,918 |
| 2029 | €131,820 | EURL | €67,129 |
| 2030 | €171,366 | EURL | €84,662 |
Liberal profession, 10% expenses, single household. What is left after contributions, tax and expenses, 2026 scales. In a company, everything is paid as salary.
Léa takes in €60,000 this year, and her business grows by 30% a year. Her expenses are 10% of her turnover, and she wants to pay herself €36,000 a year.
Until 2028, no other status leaves her a thousand euros more than the micro-enterprise. In 2028, she goes over the €83,600 ceiling for the first time.
In 2029, an EURL leaves her €1,971 more, and the micro-enterprise would close on 1 January 2030 anyway.
Léa moves to an EURL in 2029. That year, her company makes €66,049 more than she lives on: to invest that surplus elsewhere, a holding would let her keep between €6,500 and €22,117 more of it.
Run the calculation again every year, with your real turnover.
Watch the VAT exemption threshold. It often comes before the ceiling.
As long as your expenses stay below the flat-rate allowance, the micro-enterprise keeps the edge.
Prepare it the year before. Bank, accountant, articles of association.
Compare the EURL and the SASU for your case before choosing.
Once in a company, find the right split between pay and dividends.
The five-year roadmap almost never suggests a SASU because it assumes, like the status comparison, that you pay yourself everything the business makes as salary. A SASU president's salary costs far more in contributions than an EURL manager's pay. The SASU takes the lead again when you pay yourself mostly in dividends: the Salary or dividends tool does that calculation.
For a business that does not grow, enter 0% growth: the roadmap repeats the same year five times, and the tool tells you whether another status already leaves you more today.
Going over the micro-enterprise ceiling for a single year does not take you out of it: you have to go over it two calendar years in a row. The micro-enterprise then closes on 1 January of the following year, and you move to the actual-profit regime unless you set up a company.
The holding comes late in the roadmap because it only serves the money you do not pay yourself. As long as your company barely makes what you live on, there is nothing to move up. The tool flags it in the year it would let you keep at least a thousand euros more, even on the most cautious reading.
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