Exceeding the Micro-Entreprise Threshold in 2026: What Should You Do?

Karim, a freelance developer based in Lyon, invoices 79,000 euros by the end of September under the micro-entreprise scheme. Three months of work are left, and two contracts are already signed. The question comes up fast: what actually happens once you cross the threshold?

Exceeding the 2026 micro-entreprise threshold (83,600 euros for services, 203,100 euros for goods sales) does not strip you of your status right away. A single overshoot is tolerated; it takes two consecutive years above the cap before you are switched to the standard tax regime.

The new micro-entreprise thresholds for 2026

The micro-entreprise revenue caps are set at 83,600 euros for services and liberal professions, and 203,100 euros for goods sales and accommodation, a scale that applies for 2026 through 2028. These figures were revised upward from the previous period (77,700 euros and 188,700 euros), an update confirmed on service-public.fr, giving growing freelancers a bit more room. For mixed activities combining sales and services, the overall cap stays at 203,100 euros, with an internal limit of 83,600 euros for the services portion.

Activity type	2026-2028 threshold	Previous threshold
Services, liberal professions	€83,600	€77,700
Goods sales, accommodation	€203,100	€188,700
Unclassified furnished tourist rentals	€15,000	€15,000 (unchanged)

These caps hold for three full fiscal years without revaluation, which makes cash flow planning a little easier. If you are a liberal professional under the micro-BNC regime, our micro-BNC guide walks through the tax calculation step by step.

One overshoot, two overshoots: what actually changes

Plenty of freelancers assume one euro over the line flips them to the standard regime overnight. It does not work that way.

A single overshoot of the micro-entreprise threshold has no effect on your status at all; you keep the micro regime the following year as long as you drop back below the cap. It is only when revenue exceeds the threshold two calendar years in a row that the switch to the standard tax regime becomes automatic, taking effect on January 1st of the third year. Karim, for instance, can go past 83,600 euros this year without touching his bookkeeping, provided he is back under the cap next year.

That mechanism leaves real breathing room, as long as you track cumulative revenue month by month rather than waiting for the year end statement.

The real risk: losing your VAT exemption

The VAT exemption threshold, a higher tier cap set at 93,500 euros for goods sales and 41,250 euros for services, kicks in well before the micro-entreprise ceiling itself. A consultant billing 45,000 euros in services becomes liable for VAT the month after crossing that line, even while sitting nowhere near the 83,600 euro micro-entreprise cap.

That VAT switch changes everyday invoicing fast: you need to add VAT to pending quotes, adjust invoices where possible, and remit the collected tax, as URSSAF spells out. Plenty of freelancers only discover this the hard way, right when a client asks why the invoice changed.

Keep invoicing without losing your status: wage portage as a relay

Wage portage lets you invoice the missions that would blow past the micro-entreprise threshold without switching your legal status or giving anything up; the umbrella company bills the client, pays you a net salary after contributions, and that ported revenue never counts toward your micro cap. You keep the micro-entreprise for your regular clients and shift only the overflow into portage.

In practice, the umbrella company signs a commercial contract with your client, you sign an employment contract with the umbrella company, and you get a payslip every month. No revenue cap, no VAT paperwork to handle alone, and employee level social coverage (unemployment insurance, pension, health cover) for the length of the assignment. To see what you would actually take home on a given mission, a wage portage salary simulator lets you compare both options before deciding. For a deeper look at the legal differences between the two statuses, the wage portage vs auto-entrepreneur page breaks down each side's obligations.

It suits consultants billing somewhere between 75,000 and 100,000 euros a year particularly well, especially when there is an immediate need for stability, like qualifying for a mortgage or steadying cash flow toward year end.

Wage portage or setting up a company: how to choose

The choice between wage portage and forming a company (the French SASU or EURL) mostly comes down to how regular the overshoot is: for a one off year end spike, wage portage avoids the administrative weight of a company, while sustained, durable growth usually makes setting up a structure the better long term call.

Wage portage needs no registration, no share capital, and can start within days for a single assignment. A company, on the other hand, means bylaws, annual bookkeeping, and fixed costs even with zero revenue. For a developer or consultant who mainly wants to keep working through wage portage without piling on paperwork, it is often the fastest option to set up. For a broader comparison beyond the threshold question alone, the wage portage vs micro-entreprise article covers taxation, social coverage and management fees side by side.

Here is the thing worth remembering: nothing stops you running both statuses side by side. Many consultants keep their micro-entreprise for recurring clients and turn to wage portage for the one off missions that would otherwise blow the cap.

Frequently asked questions

What happens if I exceed the auto-entrepreneur threshold just once in 2026?

Nothing serious. A single overshoot does not change your tax regime at all. You stay under the micro-entreprise scheme the following year, provided you drop back below 83,600 or 203,100 euros depending on your activity.

Can I combine micro-entreprise and wage portage?

Yes. The two statuses combine perfectly well: you invoice some clients through your micro-entreprise and others through an umbrella company, with no revenue cap on the portage side. It is actually a common way to smooth out a threshold overshoot. Our guide on combining wage portage and auto-entrepreneur status covers the practical steps.

What is the difference between the micro-entreprise threshold and the VAT exemption threshold?

The micro-entreprise threshold decides whether you keep the simplified tax regime. The VAT exemption threshold, lower at 41,250 euros for services and 93,500 euros for goods, decides whether you must charge VAT to clients. The two limits, set out in Article 50-0 of the French General Tax Code, work independently of each other.

Does wage portage have a revenue cap?

No. Wage portage carries no invoicing ceiling at all; you can route 50,000 or 300,000 euros of annual revenue through the same framework, with management fees scaled to whatever you bill.

How much does switching to wage portage cost for a one off mission?

Management fees typically run between 5% and 10% of billed revenue, depending on the umbrella company and how many missions you run. It is usually the first question consultants ask before making the switch.

Key takeaways

• The 2026-2028 micro-entreprise thresholds sit at 83,600 euros for services and 203,100 euros for goods sales.
• A single overshoot changes nothing; the standard tax regime only kicks in after two consecutive years above the cap.
• The VAT exemption disappears earlier, at 41,250 euros for services or 93,500 euros for goods.
• Wage portage lets you invoice without any cap, running alongside your micro-entreprise, with no registration or bookkeeping to handle alone.
• A simulator lets you compare what a mission would net you under wage portage in a few minutes, before you decide anything.

Related articles

• Micro-BNC Regime: How It Works, Thresholds and Calculation
• Wage portage vs micro-enterprise: which one to choose?
• Wage Portage and Auto-Entrepreneur: Can You Combine Them?