Tax system for micro-enterprises


Dernière mise à jour le :13/10/2016


The micro-enterprise tax system applies to individual companies whose annual turnover- adjusted pro rata for time actually worked, if necessary – does not exceed:

  • €81,500 (for 2011) before tax for businesses whose principal activity is the sale of goods, objects, furniture, food to take away or eat on site, or interior furnishing;
  • €32,000 (for 2011) before tax for other businesses: services relating to the category of business profits or non-commercial profits;

And which:

  • are exempt from VAT;
  • are not ineligible (businesses which are not eligible include rental of durable goods and materials);
  • have not opted for the simplified real assessment system.


This concept differs from the use of the term micro-enterprise to refer to categories of companies, as defined for use in statistical and economic analysis.