Latest auto-entrepreneur business turnover thresholds in France

By Valérie Aston on 21 March 2017 · Viewed 4001 times · Questions

The decree updating the auto-entrepreneur business in France has been published in March. The yearly turnover threshold has been slightly increased and the social charges rates have slightly decreased. Here is a summary of the auto-entrepreneur changes for 2017.

New auto-entrepreneur business turnover threshold 

  • 82,800 euros for trade, gites and food, compared with 82,200 euros in 2016.
  • 33,200 euros for services, compared with 32,900 euros in 2016.
  • These caps are not expected to change in 2018 and 2019.

If the turnover thresholds are exceeded, the maximum ceilings will be 91,000 euros for trade and 35,200 euros for services.

New social charges rates for the auto-entrepreneur in 2017

The good news is that social charges contributions for auto-entrepreneurs have slightly decreased in 2017:

  • Minus 0.3% for trade.
  • Minus 0.4% for services companies relating to RSI (i.e. manual services and services registered with Chambre de Commerce).
  • Minus 0.4% for intellectual sercices called professions libérales and relating to CIPAV for their pension.

So the new social charges conrtibution rates for your 2017 turnover declarations are:

  • 13.1% for trading, resale, food, gites and chambres d’hôtes (compared to 13.4% in 2016).
  • 22.7% for services activities and manual activities (compared to 23.1% in 2016).
  • 22.5% for profession libérales, e.g. consulting, teaching, editing, training, programming, etc. (compared to 22.9% in 2016).

The social charges rates for income taxe impôt libératoire, training Contribution Formation Professionnelle (CFP) and Contributions Frais de Chambre (CFC) have not changed.

Other key information for auto-entrepreneurs in France

Here is a reminder of other key facts for auto-entrepreneurs:

  • The maximum fiscal income in order to opt for the income tax paid at source impot libératoire is 26,764 euros per person (i.e. per part fiscale).
  • Maximum delay of one year for auto-entrepreneurs to open a dedicated bank account.
  • Maximum delay of 30 days after the auto-entrepreneur registration for artisans to complete the compulsory training Stage Prealable à l'Installation (SPI).

Valerie Lemiere: Start Business in France

About the author: Valérie Aston

I've been helping people who want to start or already have a small business set up in France since 2009. After graduating from a Master of Business Administration (MBA) degree, I worked as a senior marketing consultant in the UK and France for various International companies. I worked as a conseillère en création d'entreprises (senior business advisor) for BGE here in France and run this independent business on a daily basis.