Micro Entrepreneur in France : Expat’s Guide

Understand the Micro-Entrepreneur status in France

If you’re thinking about starting a business or freelancing in France, learning more about the micro-entrepreneur status is a great place to start. 

There’s a lot to understand, from how to register your activity to the different types of taxes you’ll need to pay. But you don’t have to become an expert, EasyStart can guide you through it all and make sure you get off to a smooth start.

Even if someone else handles the paperwork, it’s still important to understand the essentials so you can decide whether being a micro-entrepreneur in France is right for you.

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A micro-entrepreneur is someone who is self-employed and runs a small, (usually single-person) business under a simplified structure.

This status lets you invoice clients, avoid complicated accounting, and keep administrative costs to a minimum.  

The French micro-entrepreneur status

Legally, a micro-entreprise is a type of entreprise individuelle (sole proprietorship) with lighter tax and social security requirements:

• Micro-fiscal regime: determines how income tax is calculated
• Micro-social regime: sets social contributions as a fixed percentage of revenue

You don’t calculate profits or deduct expenses; your taxes and charges are based solely on your earnings. 

And you don’t have to incorporate a company per se, draft by-laws, or deposit capital either.

Because a micro-entreprise is not a separate legal entity, you are personally responsible for your business. You also usually operate under your own name, although you can choose a trade name if you like.

Micro-entrepreneur eligibility

The French micro-entrepreneur status is extremely flexible and can apply to most small, independent activities. It’s a great fit for freelancers, creatives, coaches, and entrepreneurs who are just starting out.

What types of business can you start as a micro-entrepreneur?

You can exercise nearly any kind of activity as a micro-entrepreneur.

Some of the most common professions include:

• Communications & marketing - social media management, content creation, writing, translation
• Digital services - web development, web design, social media specialist, IT support
• Commercial activities - selling physical products, reselling goods, running a small market stand
• Personal services - private lessons, pet sitting, housekeeping

There are some exceptions though...

What can’t you do as a micro-entrepreneur?

Some professions in France require state licensing (professions liberales reglementees) and can’t operate under this simplified structure. 

These include:

• Medical and healthcare professionals - doctors, dentists, nurses, midwives, therapists
• Legal professionals - lawyers, notaries, court clerks
• Chartered accountants and auditors
• Architects

Who can be a micro-entrepreneur in France?

Anyone with the legal right to work in France can register as a micro-entrepreneur.

If you’re already living in France with a residence permit that allows self-employment, you can register right away.

If you’re moving from outside the EU, you likely need the France Entrepreneur (Profession Libérale) Visa to live and work independently in the country. The Talent - Famille Visa also allows for these types of activity

Taxes for Micro-Entrepreneurs in France

Let’s help you avoid any nasty and expensive surprises with a quick breakdown of how taxes work for micro-entrepreneurs in France. 

Thankfully, the system is designed to be straightforward and easy-to-understand for everyone, even those without prior business experience.

Taxes & Social Contributions 

As a micro-entrepreneur, you declare your gross revenue only, not expenses or profit.

Your taxes and social contributions are automatically calculated using the percentages set for your activity category (usually between 20% and 25% of your revenues).

You can use this simplified system as long as your revenue stays within annual limits:

• 77,700€ for services and liberal professions
• 188,700€ for commercial activities

Value-Added Tax (VAT)

Another tax micro-entrepreneurs should be aware of is the Value Added Tax (VAT). If you’re from the US, you can think of VAT as a broader version of sales tax that applies to both goods and services in France.

Most micro-entrepreneurs benefit from VAT exemption (franchise en base de TVA), so they don’t have to charge VAT to clients unless their revenue exceeds a specific amount.

VAT thresholds are lower than the micro-entrepreneur income limits though, so you may need to start charging VAT even if you keep your micro-entrepreneur status.

If that happens, you’ll need to:

• Request a VAT number
• Add VAT to your invoices
• File VAT returns
• Keep more detailed accounting records.

It can get complicated quickly, but luckily, EasyStart can help you with all the extra steps if or when your micro-entreprise reaches this stage.

Cotisation Fonciere des Entreprises (CFE)

Cotisation Fonciere des Entreprises (CFE) is a local business tax based on the rental value of the space you use for your activity, even if you work from home.

The minimum amount is set by your local tax office and can vary depending on your business’s annual revenue.

Most micro-entrepreneurs get a full exemption during their first calendar year. After that, the CFE is typically modest, starting at roughly 250€ per year.

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Now that you know how the system works, let’s walk through the practical steps to set up your micro-entreprise.

Step 1: Choose your activity category (Liberal, Commercial, or Artisan)

Before registering your micro-entreprise, you’ll first need to choose the micro-entreprise category that best matches your activity. 

This doesn’t lock you into anything; it just tells the government what kind of work you’ll be doing.

Liberal Activities (Professions liberales)

Most freelancers in France fall into this group. It includes independent, service-based work where you sell your skills, expertise, or time.

Examples: tutoring, consulting, design, social media, translation, web development.

Commercial activities (Commercant)

If you sell physical products, whether they’re handmade, dropshipped, or resale, you have a commercial activity in France.

Examples: Etsy or Shopify shops, selling handmade goods, market stands

Artisan activities (Artisanales)

Artisan work involves using skill and craftsmanship to make, repair, or restore items.

Examples: tailoring, pottery, woodworking, shoe repair, candle-making

Step 2: Register your micro-entreprise

Next, it’s time to register your business online through the appropriate Centre de Formalites des Entreprises (CFE). 

Which service you register with depends on your activity:

• URSSAF for most freelancers and liberal professions
• Chamber of Commerce (Chambre de Commerce et d’Industrie, CCI) for commercial activities
• Chamber of Trades & Crafts (Chambre de metiers et de l’Artisanat, CMA) for artisans

You’ll provide basic information like your name, French address, ID or passport, and a short description of your professional activity.

Important note : Registering your micro-entreprise is free. 

Step 3: Receive your SIREN and SIRET numbers

A few days after registering your business, you’ll receive your SIREN and SIRET numbers to include on your invoices, contracts, and all official paperwork.

You can now start working and billing clients!

Step 4: Choose how to pay your income taxes as a micro-entrepreneur

When registering your business, you’ll be asked to choose how you want to pay your income tax as a micro-entrepreneur in France:

• Standard income tax - your business revenue is added to your household’s annual tax return
• Versement liberatoire - an optional pay-as-you-go method where you pay a small percentage of your income tax each time you report your revenue.

The versement liberatoire option can be convenient because you pay income tax gradually throughout the year instead of paying it all at once at the end of the year. 

But there is one big, and potentially costly drawback, versement liberatoire payments are final! You won’t receive a refund at tax time if you overpay!

Step 5: Declare your revenue

Each month or quarter, you’ll log in to the official URSSAF Autoentrepreneur Portal to declare your revenue, or Chiffre d’affaires (CA).

The system calculates your social contributions automatically, and you can then pay what you owe directly online.

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The France Entrepreneur - Liberal Profession Visa is one of the most common ways for non-EU nationals to live and work independently in France. 

It’s renewable, offers a pathway to permanent residency, and gives you access to the French healthcare system, all without needing to take a language test!

Since France doesn’t currently offer a digital nomad visa, many freelancers and small business owners choose this route. 

Do I need a France Entrepreneur VISA to register a Micro-Entreprise ?

If you’re from outside the EU, you need a visa or residence permit that allows you to be self-employed in France before you can register as a micro-entrepreneur.

A few other visas authorize it (including the Talent Passport and certain family-based visas), but if you’re moving to France to start your own freelance activity or small business, the France Entrepreneur Visa is usually your best option. 

Do I qualify for the France Entrepreneur Visa?

To qualify for France’s Entrepreneur - Liberal Profession Visa, you need: 

• An economically viable project
• Relevant skills or professional experience
• Financial resources to support yourself during your first year
• A place to live in France
• Private health insurance until you enter the French healthcare system

How to apply for the France Entrepreneur Visa ?

To apply for the France Entrepreneur Visa, you’ll need a solid business plan outlining the type of work you’ll do and your projected revenue.

You’ll also need bank statements, proof of accommodation in France, any relevant diplomas or certifications, and proof of health insurance coverage for your first year.

Once your file’s ready, you’ll submit your application and wait to hear back from the French consulate. They’ll review your file, and contact you for a visa appointment. 

If your visa is approved, you’ll then be able to make your move to France, validate your long-stay visa, and register your micro-entreprise!

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Ready to become a micro-entrepreneur in France?

Becoming a micro-entrepreneur is one of the easiest ways to start working for yourself in France. With a straightforward process designed to keep things simple for freelancers and solopreneurs, there’s no wonder it’s one of the most popular business structures in the country. 

But just because it’s streamlined doesn’t mean there isn’t any paperwork, this is France after all! The good news is, you don’t have to navigate it alone. 

If you could use some help picking the right type of visa or registering your micro-entreprise, the experts at EasyStart are here for you.

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