Sole proprietor (real regime) vs Micro-entrepreneur: tax comparison 2026
Compare the tax burden of the two legal forms with your own numbers, using each calculator below.
| Sole proprietor (real regime) | Micro-entrepreneur | |
|---|---|---|
| Description | Real income (revenue − costs), progressive income tax + TNS contributions. | Flat-rate scheme: contributions and tax as a % of turnover, costs not deductible. |
Official sources
- Direction générale des Finances publiques (DGFiP) — Corporate & personal income tax