All the key figures to start and run your company in France: corporate income tax, VAT, thresholds and minimum capital. Every figure shown is sourced, dated and verified against official administrations.
Start for free| Topic | Value | Official source | Verified on |
|---|---|---|---|
| ACRE — taux d'exoneration | 25 % des cotisations si revenu <= 75 % du PASS ; degressif entre 75 % et 100 % ; nul au-dela | entreprendre.service-public.gouv.fr (F11677) Effective from 1 January 2026 | 15 August 2026 |
| ACRE — demande | Demande Urssaf dans les 60 jours suivant l'ouverture d'activite | entreprendre.service-public.gouv.fr (F11677) Effective from 1 January 2026 | 15 August 2026 |
| Plafond annuel de la Securite sociale | 48 060 € (75 % = 36 045 €) | entreprendre.service-public.gouv.fr Effective from 1 January 2026 | 15 August 2026 |
| Franchise en base de TVA | Ventes/hebergement : 85 000 € / 93 500 € · Services : 37 500 € / 41 250 € | bpifrance-creation.fr Effective from 1 January 2026 | 15 August 2026 |
| Guichet unique de creation | Guichet unique INPI — voie electronique obligatoire | entreprendre.service-public.gouv.fr (R61572) Effective from 1 January 2026 | 15 August 2026 |
| Seuils de chiffre d'affaires | 203 100 € (commerce/hebergement) · 83 600 € (services/liberal) | entreprendre.service-public.gouv.fr (F23844) Effective from 1 January 2026 | 15 August 2026 |
| Cotisations — taux ACRE | 9,3 % · 15,9 % · 19,2 % · 17,4 % (Cipav) selon activite | bpifrance-creation.fr Effective from 1 July 2026 | 15 August 2026 |
| Cotisations — taux pleins | Vente 12,3 % · Liberal 25,6 % (BNC/BIC selon cas) | entreprendre.service-public.gouv.fr Effective from 1 January 2026 | 15 August 2026 |
| Independants | Rattachement au regime general (RSI supprime) | economie.gouv.fr · urssaf.fr Effective from 1 January 2026 | 15 August 2026 |
| Complementaire sante | CMU-C remplacee par la Complementaire Sante Solidaire (C2S) | ameli.fr Effective from 1 January 2026 | 15 August 2026 |
| EIRL | EIRL supprimee aux nouvelles creations | inpi.fr Effective from 1 January 2026 | 15 August 2026 |
Decision-support tool — this does not constitute legal or tax advice.
Costs depend on the legal form and filing fees. Applicable tax thresholds and minimum capital are detailed above, each with its official source.
The standard VAT rate is in the table above, with a link to the official source and the verification date.
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