Micro-Entrepreneur Rates and Thresholds 2023
9th February 2023
The social insurance rates and turnover thresholds for micro-entrepreneurs have been revised for 2023.
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Small business owners with micro-entrepreneur tax status pay a fixed percentage of social security contributions based on turnover - not profit.
The contribution rate depends on the nature of the business and varies between 12.3% and 21.2%, ie, a small decrease on 2022.
A micro-entrepreneur cannot exceed a maximum annual turnover, which again varies on business activity, ranging from €77,000 to €188,600, up by around 7% over 2022.
Separate, lower turnover thresholds grant exemption from VAT registration, either €36,800 or 91,900, depending on the business activity.
The new turnover and VAT thresholds will remain the same for the next 3 years.
You can read more in our updated Guide to Micro-Entrepreneur Business in France.
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