Create your microenterpriseformerly called status ofself-employedis done today in just a few clicks. With its simplified accounting and reduced obligations, this regime massively attracts freelancers and self-employed people. According to Urssaf, microentrepreneurs now represent more than half of business creations in France.
But behind this simplicity, some independents sometimes discover too late that their status costs them dearly. Because in microenterprise, social contributions are calculated directly on the turnover collected, while actual business expenses cannot be deducted. For certain liberal professions in micro-BNC, social contributions now reach 25.6% of turnover collected in 2026.
The ceiling is not always the real problem
The distinction between BIC (“industrial and commercial profits”) and BNC (“non-commercial profits”) still remains unclear for many independents. BICs mainly concern commercial, artisanal or sales activities: restaurateurs, VTC, online stores or craftsmen. The BNCs mainly bring together liberal professions and intellectual activities such as consultants, freelance developers or coaches.
The real trap appears when actual charges become important. “The microenterprise regime can become tax disadvantageous when the real costs become significant: subcontracting, advertising, travel, equipment or software,” explains Virginia Lopes Gomez, tax lawyer and author of the tax guide for self-employed people “The Businesswoman’s Guide”.
However, in microenterprises, the tax administration only applies a flat-rate deduction: 34% in micro-BNC, 50% for certain micro-BIC services and 71% for sales activities. This allowance is supposed to cover all professional expenses, even when the actual expenses are much higher.
The tax lawyer takes the example of a micro-BNC consultant carrying out 80,000 euros of turnover with 32,000 euros real costs. After approximately 20,480 euros of social contributions, he only has approximately 27,520 euros before income tax. However, despite a much lower real income, his tax will be calculated on the basis of 52,800 eurosafter application of the flat-rate reduction of 34%.
Charges impossible to deduct
Concretely, the microenterprise does not allow the expenses incurred for the activity to be precisely deducted. In particular, it is impossible to deduct travel expenses, subcontracting, rent, software, advertising expenses, equipment or even depreciation for their actual amount.
Conversely, in a real regime BIC or BNC, many expenses can be deducted under conditions: travel expenses, professional insurance, accounting expenses, training, certain vehicle expenses or even the share of the home used for the activity.
“Frequent errors are deducting personal expenses, exceeding certain ceilings or not keeping supporting documents,” underlines Virginia Lopes Gomez.
Why do some entrepreneurs go corporate?
Many independents think that micro status remains advantageous as long as the ceilings are not exceeded. However, this is not always the case. In 2026the ceilings remain set at 77,700 euros of turnover for the provision of services and liberal professions and 188,700 euros for sales activities.
But in certain situations, the transition to society via a SASU or a EURL may become more tax relevant. A structure subject to corporate tax (IS) sometimes allows you to better control taxable income, benefit from more deductions or even keep part of the cash flow in the company in order to finance its development and investments.
“Many entrepreneurs maintain a status out of habit without comparing their situation with other regimes,” observes the tax lawyer. Sometimes with serious consequences: additional costs of social security contributions, higher taxes, lack of cash flow or a structure that has become unsuitable for the development of the activity.
