Micro-entrepreneur social contribution rates by activity
12.3 / 21.2 / 25.6 / 23.2 percent percent by activity
- In force or effective
- 2026
- Official sources
-
- Entreprendre.Service-Public: régime micro-social We read this page on .
- Entreprendre.Service-Public: seuils de la micro-entreprise We read this page on .
- Entreprendre.Service-Public: régime fiscal de la micro-entreprise We read this page on .
- Légifrance: Code général des impôts, article 50-0 (micro-BIC) We read this page on .
- Note
- Table value: see the full value for every activity (sales, BIC services, BNC, CIPAV).
The full value
| social | vfl | abate | ceiling | |
|---|---|---|---|---|
| vente | 0.123 | 0.01 | 0.71 | 203,100 |
| servbic | 0.212 | 0.017 | 0.5 | 83,600 |
| bnc | 0.256 | 0.022 | 0.34 | 83,600 |
| cipav | 0.232 | 0.022 | 0.34 | 83,600 |
France Navigator, by EasyFranceNow, applies this figure to your own situation in its Net Income in France.
How to cite
EasyFranceNow, "Micro-entrepreneur social contribution rates by activity", https://easyfrancenow.com/facts/fr-micro. Official source: Entreprendre.Service-Public: régime micro-social, read on 29 October 2026.
Licence: CC BY 4.0. Credit EasyFranceNow and link to this page. The quoted official wording and the official pages stay under their publishers' own terms. Information, not legal advice. Check the official source before you act.
More in Self-employment (micro-entrepreneur and ACRE)
- ACRE contribution exemption for micro-entrepreneurs with businesses created from the mid-2026 change25 percent
- ACRE contribution exemption for businesses created before the mid-2026 change50 percent
- ACRE request deadline after the start of the business60 days
All official figures, by topic.