Tax regimes: which tax regime should you choose?
Micro-enterprise, simplified real, standard real, controlled return, income tax or corporation tax: your tax regime determines how your profit is calculated and taxed, your accounting obligations and the amount of tax you pay. It depends on your legal form, the nature of your activity (BIC or BNC) and your turnover, but you can often opt for a more suitable regime.
Here are the main tax regimes in force in 2026 and their thresholds. The chartered accountants at GME Audit & Conseil help you choose the most advantageous regime: call us on 01 85 09 01 20.
Micro-enterprise: micro-BIC and micro-BNC
Reserved for sole proprietorships whose turnover excluding VAT does not exceed, since 2026, €203,100 for sales of goods and accommodation, and €83,600 for services and liberal activities. Taxable profit is calculated by applying a flat-rate allowance for expenses: 71% for sales, 50% for commercial or craft services, 34% for BNC. Simple as it is, this regime does not allow you to deduct your actual expenses or record a loss.
Simplified real regime (BIC)
It applies above the micro-enterprise thresholds, up to €945,000 of turnover for sales and €286,000 for services. Profit is determined from the receipts and expenses actually incurred, with lighter accounting obligations and an annual return, form no. 2031. It becomes more advantageous than the micro regime as soon as your actual expenses exceed the flat-rate allowance. It is also available by option.
Régime réel normal
Mandatory above the simplified real regime thresholds, and available by option. It requires full accounts (balance sheet, income statement, notes) and a detailed set of tax returns. It mainly concerns larger businesses, but it can be chosen to obtain more detailed financial information or to support strong growth.
Controlled return (BNC)
This is the real regime for the liberal professions: it applies above €83,600 of receipts, or by option. Profit is receipts collected minus expenses paid, with a cash journal kept and form no. 2035 filed. It allows actual expenses to be deducted (premises, vehicle, social security contributions, training) and a loss to be recorded and set against overall income, subject to conditions.
Corporation tax (IS)
Capital companies (SAS, SASU, SA) and, by default, SARLs are subject to corporation tax. Profit is taxed in the company's name: 15% up to €42,500 for eligible SMEs, then 25% above that. The director is only taxed personally on their salary and dividends, which makes it possible to manage their tax position. Some companies can opt, temporarily or permanently, for income tax.
Les régimes de TVA
Separately from tax on profits, every business falls under a VAT regime: the exemption threshold scheme (no VAT charged up to €85,000 of turnover for sales and €37,500 for services), the simplified regime with two instalments and an annual CA12 return, or the standard real regime with monthly CA3 returns. The right choice depends on your customers and your cash flow.