French micro-enterprise regulations and social contribution updates

In France, the social contributions for micro-enterprises are determined by the type of activity performed rather than geographic location. The micro-social regime applies a fixed rate based on activity categories: sales of goods (BIC) carry the lowest rates, while non-regulated liberal services (BNC) face the highest rates. For BNC activities, the rate is set to increase from 24.6% in 2025 to 26.1% starting July 1, 2026.

Significant changes are also coming to the ACRE (Aide à la Création ou à la Reprise d’une Entreprise) assistance. According to decree n° 2026-69, for micro-enterprises created or resumed from July 1, 2026, the ACRE exemption will be reduced from 50% to 25%.

Additionally, the APE (Activité Principale Exercée) code assigned by INSEE is a critical administrative factor. This code, derived from the NAF classification, dictates the fiscal regime, turnover ceilings, social contribution rates, and required insurance types for the business.