In the first months, the question does not come up. Then a big client arrives, quotes follow one another and an idea takes hold: how high can a micro-entrepreneur’s turnover go without changing regime? The answer comes down to two amounts, a rule over two years and a few special cases.
The turnover to watch is the amount collected over the calendar year. Here are the ceilings for 2026 income, the case of mixed activity, the first-year calculation, what happens if you exceed the ceiling and the difference with the VAT thresholds. The amounts quoted are those published by service-public.gouv.fr and by Urssaf.
Key points at a glance:
- The micro-entrepreneur ceiling for 2026 income is €203,100 for the sale of goods and €83,600 for services and liberal professions.
- For mixed activity, total turnover must not exceed €203,100, including a maximum of €83,600 for services.
- In the year of creation, the ceiling is calculated pro rata to the days of activity.
- Exceeding the ceiling in a single year does not take you out of the regime: it takes two consecutive years above it. The VAT thresholds are different.
The turnover ceilings in 2026
The 2026 ceiling depends on the type of activity. To qualify for the micro-entreprise tax regime, annual turnover must not exceed, over a full calendar year, €203,100 for selling goods, items, supplies or food to take away or eat on site. For commercial or craft services and for liberal professions, the ceiling is €83,600.
These amounts apply to turnover collected excluding VAT, not to profit. They were raised for 2026 income: the 2026 ceilings therefore replace the 2025 amounts, which were €188,700 and €77,700. A special case applies to letting unclassified furnished tourist accommodation, capped at €15,000.
The calculation runs over the calendar year, from 1 January to 31 December, and covers the sums actually collected. An invoice issued in December but paid in January therefore counts for the following year. It is the same turnover as the one declared to Urssaf every month or quarter, which lets you track where you stand against the ceiling throughout the year.
| Activity | Ceiling for 2025 income | Ceiling for 2026 income |
|---|---|---|
| Sale of goods, accommodation | €188,700 | €203,100 |
| Services (BIC) and liberal professions (BNC) | €77,700 | €83,600 |
| Letting unclassified furnished tourist accommodation | €15,000 | €15,000 |
Services and liberal professions
The ceiling for services is the same whether the activity falls under industrial and commercial profits (BIC) or non-commercial profits (BNC), like most liberal professions: €83,600 for 2026 income. It is the threshold most freelancers who sell their time need to keep in mind.
Take a consultant in a liberal profession. They collect €70,000 in 2026: they stay below the €83,600 ceiling. If they collect €90,000 in 2026, they exceed the ceiling for the first time, with no immediate consequence. If they exceed it again in 2027, they move to the real regime on 1 January 2028. Until then, they keep the micro regime, their percentage-based contributions and their simplified bookkeeping.
Key takeaway: €203,100 for sales, €83,600 for services and liberal professions. The ceilings apply to turnover collected, not to profit.
Mixed activity: two ceilings to respect
The threshold gets more complex when the activity combines sales and services. This is the case for a hairdresser who also sells care products, or a carpenter who supplies the wood they fit. In that case, two limits apply at the same time: total turnover must not exceed €203,100, and the services part must not exceed €83,600.
An example makes the mixed-activity threshold easier to picture. A craftsperson collects €60,000 from selling materials and €70,000 for labour: the €130,000 total stays below €203,100 and services stay below €83,600, so both ceilings are respected. If labour reached €90,000, the services ceiling would be exceeded, even with a total well below the overall ceiling. The sales ledger then needs to separate the two types of receipts.
First year: a pro rata ceiling
The turnover of a micro-entreprise created during the year is compared with a reduced ceiling, calculated pro rata to the number of days of activity: the year’s ceiling multiplied by the number of days in existence, divided by 365. Seasonal businesses are exempt from this calculation.
Service-public.gouv.fr gives an example. A micro-entreprise selling goods created on 31 January 2026 has 335 days of activity in the year. Its 2026 ceiling is €203,100 multiplied by 335, divided by 365, or €186,407. The following year, the full ceiling applies. For a services activity created on the same date, the same calculation gives €83,600 multiplied by 335, divided by 365, or about €76,729. In addition, the micro-entreprise tax regime applies automatically in the year of creation and the following year: the ceiling check really starts with the third year.
What happens if you exceed the ceiling?
Exceeding the micro-entreprise threshold in a single year does not trigger any change. It takes two consecutive years above the ceiling to move to a real tax regime, on 1 January of the year following the second year of overrun. A micro-entrepreneur’s maximum turnover can therefore be exceeded occasionally without immediate consequence.
The example published by service-public.gouv.fr is telling. A commercial business created on 8 May 2025 exceeds €203,100 in its very first year. If it also exceeds that threshold in 2026, it moves to the real regime on 1 January 2027. If its 2026 turnover falls back below the ceiling, it remains a micro-entreprise in 2027. On leaving the regime, three things change:
Stay a micro-entrepreneur or change status?
Exceeding the ceiling is not necessarily bad news: it signals a growing business. The real regime lets you deduct actual costs, which can be more favourable when expenses are high. Some entrepreneurs also choose to set up a company at that point. The right choice depends on costs, the pay you want to draw and the social protection you are aiming for, and is best made with a chartered accountant, before the second year of overrun.
Ceilings and VAT thresholds: do not confuse them
The micro-entreprise turnover ceiling and the VAT franchise (franchise en base de TVA) are two separate rules. The franchise means you do not charge VAT as long as the previous year’s turnover stays below €85,000 for sales, or €37,500 for services. During the year, the increased thresholds are €93,500 and €41,250: above them, VAT applies from the first day they are exceeded.
A services micro-entreprise that collects €50,000 therefore stays below its €83,600 ceiling, but exceeds the VAT franchise threshold. It keeps the micro regime for its contributions and income tax, while charging VAT to its clients. This step needs preparing: prices, invoices and declarations all change. While the franchise applies, invoices carry the mention “TVA non applicable, article 293 B du CGI”.
The other micro-entreprise thresholds
The regime ceiling is not the only amount to know. Other thresholds trigger obligations or open options, and they are often lower. The table below brings them together, with their consequence:
| Threshold | Amount | What it triggers |
|---|---|---|
| Dedicated bank account | €10,000 of turnover for two consecutive calendar years | A dedicated account for the business becomes mandatory, from the start for a commercial activity |
| VAT franchise | €85,000 (sales) or €37,500 (services) in the previous year | Above it, VAT is charged to clients |
| Versement libératoire | Reference taxable income of €29,579 for a single person, two years earlier | Above it, the versement libératoire option is not available |
| Regime ceiling | €203,100 (sales) or €83,600 (services) | Above it for two years in a row, the business moves to the real regime |
For a freelancer starting out, the first threshold reached is often the dedicated account, then VAT. The regime ceiling usually comes much later. Knowing them all avoids discovering an obligation after the fact. A table like this one, kept next to the sales ledger, helps you see each threshold coming.
Tracking your turnover through the year
A micro-entrepreneur’s ceiling is easier to watch throughout the year than at the time of the annual return. Four habits are enough.
Keep the sales ledger up to date: date, client, amount and payment method for each payment received. It is the basis of every calculation, and the document the authorities may ask to see.
Add up the year’s receipts and compare them with the ceiling for your activity, or with the pro rata ceiling in the year of creation.
The VAT franchise thresholds are lower than the regime ceilings: plan the switch to VAT in your prices and invoices.
After a first year above the ceiling, review the next steps and the real regime with a chartered accountant, so you can decide before the end of the second year.
In short: monthly tracking of receipts is enough to see an overrun of the ceiling or the VAT thresholds coming, and to prepare the next steps with a chartered accountant.
Vivid for tracking your receipts
An account dedicated to the business makes tracking turnover easier: every payment lands in the same place. Vivid offers a business account for freelancers, with freelancer plans from €0/month on Standard, then Prime at €6.90, Pro at €18.90 and Pro+ at €41 per month billed annually, or €8.90, €24.90 and €50 billed monthly.
Vivid in brief: an online business account from €0/month on the Standard plan, a French IBAN, invoicing included and sub-accounts to prepare for payment deadlines.
A business account to track your turnover
With Vivid, the payments of your activity land in a dedicated account: French IBAN, invoicing included and sub-accounts. The Standard plan is €0/month and you apply online.
Frequently asked questions
What is the micro-entrepreneur ceiling in 2026?
For 2026 income, the micro-entreprise ceiling is €203,100 for the sale of goods and €83,600 for services and liberal professions. For mixed activity, the total must not exceed €203,100, including €83,600 of services.
Does the ceiling apply to turnover or to profit?
To turnover collected excluding VAT, not to profit. Business expenses therefore do not reduce the amount compared with the ceiling. A micro-entrepreneur who buys a lot of materials can thus reach the ceiling with a slim margin.
What happens if I exceed the ceiling in a single year?
Nothing immediately. You only leave the micro regime after two consecutive years above the ceiling, on 1 January of the following year. If turnover falls back below the ceiling in the second year, the regime continues. One strong year therefore has no effect on the regime.
How is the ceiling calculated in the first year?
The ceiling is reduced pro rata to the days of activity: the year’s ceiling multiplied by the number of days in existence, divided by 365. For a sales activity created on 31 January 2026, that gives €186,407.
What is the ceiling for mixed activity?
Two limits apply together: total turnover of no more than €203,100, and a services part that does not exceed €83,600. Both must be respected, which means tracking sales and services separately in the sales ledger.
What is the difference between the micro ceiling and the VAT threshold?
The ceiling decides whether you stay in the micro regime. The VAT threshold decides whether the business charges VAT: €85,000 for sales and €37,500 for services. A micro-entreprise can therefore charge VAT while staying in the micro regime.
Were the 2025 ceilings different?
Yes. For 2025 income, the ceilings were €188,700 for sales and €77,700 for services and liberal professions. They were raised for 2026 income, and Urssaf published the new amounts in February 2026.
This article is general information only and is not legal, tax or accounting advice. The ceilings and thresholds quoted are those published on service-public.gouv.fr and autoentrepreneur.urssaf.fr for 2026 and may change. Payment services are provided by Vivid Money S.A., an electronic money institution authorised by the Commission de Surveillance du Secteur Financier (CSSF) in Luxembourg, whose French branch is supervised by the Autorité de contrôle prudentiel et de résolution (ACPR).
