Went over €83,600 one year? You remain a micro-entrepreneur. Just started and blown past the pro-rata ceiling? You remain a micro-entrepreneur, this year and next.
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The micro scheme applies automatically, with no turnover condition, in the year the business is created and the year after. Depending on where you stand, the ceiling question does not arise yet, or it arises on last year and this year.
Information verified on October 1, 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.
The micro scheme ends in year N only if the threshold was exceeded in N-1 and N-2. A single year under the threshold is enough to stay, and resets the count. The wording found everywhere, « turnover in N-1 or N-2 must not exceed the threshold », reads as a double condition and pushes people out of a scheme they are perfectly entitled to.
The scheme applies as of right in the year of creation and the following year: there is no reference turnover on which to challenge it. The tax authority's own guidance gives the example of a business started on 1 August collecting €100,000 in five months, €238,562 on a full-year basis, and concludes that the scheme holds in N and N+1.
To place yourself, and nothing else. It is the threshold multiplied by your number of days of existence in the year, divided by 365. Most simulators still flash « ceiling exceeded » at someone who has just started, and frighten them for nothing.
The micro-social scheme follows the micro-tax scheme. When you leave, you have to keep accounts, and you also lose the « nothing collected, nothing owed » logic. Contributions are then calculated on actual income, with an annual adjustment that can land long after the year concerned.
| Activity | Ceiling | What counts |
|---|---|---|
| Goods, accommodation, catering | €203,100 | Turnover collected, excluding tax |
| Services and liberal professions | €83,600 | Same, a December invoice paid in January counts the following year |
| Mixed activity | €203,100 overall | Of which €83,600 at most for the services part |
| Regulated liberal profession (Cipav) | €83,600 | On overall turnover, mixed activities included |
These amounts are updated every three years, in proportion to the change in the first income-tax band: they will not move before 2029.
Sarah is a graphic designer. She collected €91,000 last year and €74,000 the year before, against a ceiling of €83,600.
One overshoot out of two years: she stays in the micro scheme, with nothing to do.
Julien, a developer, collected €88,000 then €90,000. Two consecutive years over: he moves to the standard regime on 1 January.
Julien also loses the micro-social scheme. His contributions will no longer be based on what he collects but on his actual income.
Sarah went over by €7,400 and changes nothing. Julien went over by €4,400 on average and changes regime. What decides is whether the overshoot repeats, however large it is.
Watch the current year. A second consecutive overshoot would move you to the standard regime.
Check separately where you stand on the VAT thresholds, which have nothing to do with these and are crossed much earlier.
With mixed activities, check both conditions. The services part can exceed while the overall figure stays well below.
The change takes effect on 1 January. You have time to get organised.
Contributions are recalculated on actual income, with an adjustment. Plan the cash for the catch-up.
It is the moment to consider whether another legal form would suit better, since the main advantage of the status disappears.
The flat-rate allowance goes too. Your actual costs come off instead, and you have to evidence them.
Going over the micro-entreprise ceiling in a single year does not take you out of the scheme. The scheme ends only if the threshold is exceeded in two consecutive calendar years, and the current year is assessed only once closed. If the previous year was under, you remain a micro-entrepreneur next year.
Starting mid-year reduces the micro-entreprise benchmark ceiling, pro rata to the days of existence, but that reduction has no bearing on your scheme. The micro applies as of right in the year of creation and the following year, for want of a reference turnover to challenge it with.
The turnover counted for the micro-entreprise ceilings is what you collect, excluding tax, over the calendar year. An invoice issued in December and paid in January counts towards the following year. It is the same rule as for your URSSAF returns, and it sometimes shifts an overshoot by a year.
In 2026, a service provider becomes liable for VAT at €37,500 while the micro ceiling sits at €83,600, so passing the VAT threshold never costs you the micro scheme. They are two entirely separate schemes with separate thresholds: the provider charges VAT and remains a micro-entrepreneur.
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