Micro-enterprise turnover ceilings 2026-2028: what the triennial revaluation changes

In brief: The 2026 micro-enterprise ceiling sets two new thresholds depending on your activity. For the sale of goods, they reach €85,000 and €93,500. For service provisions, they are set at €37,500 and €41,250. These amounts apply for the entire 2026-2028 period, until the next revaluation. If your activity is growing, it's better to understand now how these thresholds work. You'll also know what changes concretely if you exceed them. It's not a penalty that awaits you, but a change of regime. Better to anticipate it than to suffer it.

What are the new turnover ceilings for 2026-2028?

The 2026 micro-enterprise ceiling is based on two categories of activity. Each has its own amounts. For the sale of goods, catering, or accommodation, the threshold is set at €85,000 and €93,500. For service provisions, whether they fall under BIC (bénéfices industriels et commerciaux) or BNC (bénéfices non commerciaux), the thresholds are set at €37,500 and €41,250.

These figures are not just administrative benchmarks. They determine whether you remain in the micro-enterprise regime. They also determine whether you charge VAT, and how your contributions are calculated. Most importantly, remember this: there are always two amounts per activity, never just one. It's this two-tier system that you need to understand first.

The two thresholds to know: limit and increased

The first amount is called the limit threshold. This is the VAT exemption threshold. It exempts you from charging VAT to your clients. Crossing it means losing this advantage, generally from the following year, if you remain below the second threshold.

The second, higher amount is called the increased threshold. Crossing it has an immediate effect. You become liable for VAT without delay, and your activity exits the micro-fiscal regime. The calculation of your social contributions then changes its basis. Instead of a fixed percentage applied to your turnover, they are calculated on your actual profit. This often increases the burden in the first years of transition.

Here are the four amounts to remember:

Sale of goods or service provisions: which figure should you look at?

It all depends on what you actually sell. A trader falls under the "sale of goods" category. This is also the case for an artisan who resells materials with little transformation, or a restaurateur. A consultant, developer, or coach falls under service provisions, as does an artisan who mainly invoices for their labour.

Some micro-enterprises combine both activities. This is the case, for example, for an artisan who sells equipment and invoices for installation. In this case, the overall turnover remains capped at the sales of goods threshold. But the "services" part, on its own, must not exceed €37,500 or €41,250. A good reflex is to itemise your invoices by activity type from the start, rather than discovering the breakdown at the end of the year.

How does the triennial revaluation of ceilings work?

Micro-enterprise thresholds are not fixed. They are re-evaluated every three years, to take into account changes in the cost of living. The amounts announced here apply for the 2026-2028 period, until the next update.

This mechanism prevents a ceiling, once fixed, from eventually penalising activities simply because prices have increased. Without regular review, micro-entrepreneurs whose actual activity had not changed would find themselves above the threshold, solely due to inflation.

Why do the thresholds increase every three years?

The idea behind this triennial cycle is simple: to keep ceilings consistent with the general price level. A turnover of €85,000 does not have the same economic weight from year to year. The cost of supplies, professional rents, or travel also evolves.

Reviewing every three years, rather than annually, offers a form of stability. A micro-entrepreneur knows that a threshold will not move from one year to the next without notice. They can build their projections over several financial years, without fearing a last-minute adjustment.

Key figures of the 2026 re-evaluation

The amounts that came into force for the 2026-2028 period mark an increase compared to the previous period. This progression follows the same logic as previous revaluations. It remains measured, without disrupting the balance of the regime.

Concretely, remember these amounts as a reference for all your activity, until the next triennial deadline: €85,000 and €93,500 for the sale of goods, €37,500 and €41,250 for service provisions.

Your activity is growing: are you at risk of exceeding the ceiling?

A growing activity is not a problem in itself, quite the opposite. But when turnover accelerates, the question of the ceiling eventually arises. It's better to anticipate it with a simple method, rather than discovering it at the end of the financial year.

How to anticipate crossing a ceiling?

Start by calculating your cumulative turnover since the first day of the year. Then compare it to the average monthly rate needed to reach your limit threshold by the end of the financial year. If your progress follows a regular trend, a simple rule of three gives a reliable estimate.

One point deserves attention. It's the turnover collected that counts for the micro-enterprise, not the one invoiced. In many cases, micro-entrepreneurs track their issued invoices rather than the payments actually received. This skews their threshold estimation. An invoice issued in December but paid in January counts for the following financial year, not the invoicing one.

Then project your trajectory over the entire 2026-2028 period. An activity that grows every year, steadily, can cross the limit threshold well before the end of the triennial cycle. The ceilings, however, remain stable throughout the period.

The advantages of remaining in a micro-enterprise with the new thresholds

The micro-enterprise is a simplified regime of the individual enterprise. Social contributions and tax are calculated as a percentage of turnover, without complex accounting. As long as you remain below the increased threshold, you retain several concrete simplifications:

• automatic calculation of social contributions, as a percentage of collected turnover, without cash advances on an estimated profit;
• simplified accounting, limited to a receipt book and, for sales activities, a purchase register;
• VAT exemption on your invoices as long as you remain below the limit threshold, which simplifies your pricing for private individuals;
• simplified tax declaration, with no tax return or balance sheet to produce.

With higher thresholds for 2026-2028, these advantages remain accessible to a greater number of growing businesses. You retain this flexibility for longer, before any change of regime.

What happens if you cross the increased ceiling?

Crossing the increased threshold triggers several changes. They affect your taxation, your accounting, and your administrative procedures. These are predictable mechanisms that can be prepared for in advance.

The automatic change of tax regime

Exceeding the increased threshold moves your activity out of the micro-fiscal regime. You switch to the real tax regime. Tax is calculated on your net profit, and no longer on a flat-rate percentage of your turnover. The precise timing of this switch depends on your situation. It varies according to the time of exceeding: it's better to check with an accountant or on the official tax website.

Your social contributions also change their basis of calculation. They are no longer a fixed share of the collected turnover. They are now calculated on your actual profit, with provisional payments that can be surprising in the first year.

Your accounting and declaration obligations increase

The real regime imposes formal accounting: balance sheet, income statement, and often double-entry bookkeeping. You must also collect VAT on your sales, declare it periodically, and recover the VAT paid on your professional purchases.

These additional obligations generally require the support of an accountant, if only to secure the first declarations. They also increase the frequency of your interactions with the tax authorities. This does not represent a particular risk, as long as your declarations are correct and submitted on time.

Should you anticipate this change before it occurs?

Yes, and this is often what makes the difference between a serene transition and a forced one. Some concrete steps help to prepare for it:

• contact an accountant as soon as your annual trajectory suggests exceeding the limit threshold, not just the increased threshold;
• gradually implement more detailed cash flow monitoring, as the real regime involves different tax and social payments;
• study in advance the choice of the simplified or normal real regime, depending on the size of your activity;
• adjust your prices if the switch to VAT must apply to non-VAT registered private clients.

A transition prepared several months in advance is almost always experienced better than a change discovered after the fact.

Preparing your transition: your action plan

Facing these revalued ceilings, the best attitude remains quiet vigilance. Tracking your figures, without undue stress, to maintain control over your choices.

Continuously monitor your turnover

Regular monitoring, monthly rather than annually, allows you to identify an exceeding trajectory long before it becomes a problem. A simple dashboard, updated with each collection, is enough to compare your progress to the relevant thresholds.

Each invoice issued with an application like Quickote leaves a clear trace of your invoiced activity. This is useful for maintaining an overview of your turnover over the months. Quickote helps to create quotes and invoices quickly. This limits the time spent on administration, and leaves more room for monitoring your activity.

This monitoring takes on particular importance with the electronic invoicing reform. The obligation to receive electronic invoices comes into force on 1 September 2026. It concerns VAT-liable businesses, including micro-enterprises with a basic exemption. For issuing, the deadline is set for 1 September 2027 for SMEs, VSEs, and micro-enterprises. Large companies and ETIs will switch on 1 September 2026. Quickote génère vos factures au format Factur-X. Le raccordement à une Plateforme Agréée, nécessaire à l'émission obligatoire de septembre 2027, est en cours de finalisation.

In summary

The 2026 micro-enterprise ceiling sets two tiers per activity. For sales, they rise to €85,000 and €93,500. For services, they go to €37,500 and €41,250. These amounts remain valid until the next triennial revaluation. Monitor your collected turnover each month, rather than at the end of the year. Anticipate a potential switch to the real regime with an accountant, if your trajectory approaches it. Remaining below the increased threshold often remains the simplest choice for a new or stabilising activity.