You are in a liberal profession and collect €60,000 a year? From €7,894 of expenses, that is 13% of your turnover, switching to an EURL gains you over a thousand euros a year. Your flat-rate allowance, meanwhile, covers €20,400.
So your turnover does not tell you when to go. Look instead at the share of what you spend to work.
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It sets the allowance of your micro-entreprise, and your contribution rate.
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.
Under the micro-entreprise, you pay your contributions on everything you collect, and your expenses come out of your own pocket afterwards. Under the other regimes, you pay contributions on what is left once your expenses are paid. So the more you spend to work, the more the micro makes you pay on money you no longer have.
As your turnover rises, the share of spending from which leaving the micro gains you a thousand euros a year first falls, then stays roughly here:
Your flat-rate allowance, 34%, 50% or 71% depending on your activity, is not the tipping point. It is only used to calculate your income tax. Your contributions, which weigh far more, are still calculated on your whole turnover. That is why your threshold comes much lower.
The VAT exemption ends around €37,500 for services and €85,000 for sales, whatever your regime: it tells you nothing about when to leave the micro. As for the ceiling, it only takes you out after two years running above it.
| Turnover | Liberal profession | Services |
|---|---|---|
| €20,000 | €5,512 (28%) | €8,875 (44%) |
| €40,000 | €6,550 (16%) | €13,125 (33%) |
| €60,000 | €7,894 (13%) | €19,707 (33%) |
| €80,000 | €9,880 (12%) | €24,820 (31%) |
For a single person with no other income. Above these amounts, another regime leaves you at least a thousand euros more a year than the micro. Most often, it is the EURL under corporate tax, calculated without dividends.
Karim is a trainer in a liberal profession. He lives alone and collects €45,000 a year.
With €5,000 of expenses, he stays below his €7,445 threshold: the micro remains the better deal for him.
The year he buys equipment and his expenses reach €8,000, leaving the micro would gain him €1,251 a year.
His flat-rate allowance covers €15,300 of expenses, twice the threshold that really matters for him.
Stay in the micro-entreprise. No other regime would gain you enough to make the switch worth it.
Run the calculation again the year your spending rises. One big purchase can take you over the threshold.
Keep an eye on the VAT threshold, which you will often reach first.
Compare the four regimes on your own figures before choosing where to go.
If you move to a company, then look for the right split between salary and dividends.
Show your plan to an accountant. The switch also affects your social cover.
The threshold for leaving the micro-entreprise depends on your spending rather than your turnover, because under the micro you pay contributions on everything you collect, deducting nothing. Under the other regimes, you pay them on your profit. At equal turnover, it is your spending that widens the gap.
We set the threshold at a thousand euros a year because below that, leaving the micro-entreprise is not worth it: the gap is smaller than what the bookkeeping of an actual-expenses regime or a company would cost you, and smaller than our calculation's margin of error. No official source puts a figure on that bookkeeping cost: we preferred a cautious threshold.
At the threshold where leaving the micro-entreprise pays off, it is most often the EURL under corporate tax that comes out ahead, because your pay as a manager is entitled to the 10% allowance for professional expenses. The « Micro, actual expenses or company » comparison shows you the four regimes on your figures.
The micro-entreprise ceiling only forces you out if you exceed it two years running. A single year above does not take you out of the scheme.
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