CEZAMFrench micro-business thresholds
2026 scale · checked 01/09/2026 · service-public.gouv.frVAT, ceilings, overruns.
These rules apply to French payroll and tax only.
Show breakdown
| 2026 turnover used (excl. VAT) | €38,000 |
| 2025 turnover used | €32,000 |
| 2024 turnover used | €0 |
| Micro ceiling (services (BIC)) | €83,600 |
| VAT exemption basic threshold | €37,500 |
| VAT exemption upper threshold | €41,250 |
Estimate based on the 2026-2028 thresholds, on VAT-exclusive turnover. Not covered: lawyers, authors and performers (specific thresholds), tourist rentals, overseas departments, mixed activities and first calendar year (prorated thresholds). This is not tax advice.
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Two separate mechanisms
The micro regime is decided on past years: it applies as long as the previous year’s turnover, or the year before that, stays under the ceiling — €203,100 for sales and lodging, €83,600 for services and professionals (2026-2028 period). A single overrun has no consequence; two consecutive years end the regime on the following January 1. There has been no tolerance threshold on the micro side since 2018.
The VAT exemption has been decoupled from those ceilings since 2025 and kicks in sooner: the basic threshold (€85,000 or €37,500) is assessed on the previous year, the upper threshold (€93,500 or €41,250) on the current year. Crossing it makes VAT due from the date of the overrun, including the sale that crosses it. You can therefore have to charge VAT while remaining a micro-entrepreneur.
What the tool leaves out
Specific thresholds for lawyers, authors and performers, tourist rentals, overseas departments, mixed activities and the first calendar year (day-prorated thresholds) are not covered. Turnover is VAT-exclusive.
The single €25,000 exemption threshold passed in early 2025 was repealed in late 2025: the classic thresholds apply in 2026. The tool returns an estimate, not tax advice.