End of the Micro-Entrepreneur Scheme: What Therapists Need to Know in 2026

Sophie, a naturopath in Lyon, exceeded €77,700 in revenue in 2025. Without realizing it, she has now entered a gray zone: her micro-entrepreneur status will no longer be valid in 2026. Like her, thousands of liberal therapists (osteopaths, sophrologists, psychologists, etc.) will need to switch to a new tax and social regime. The problem? Many are still unaware of this change.

Why this reform? What are the new thresholds? How do you choose between controlled declaration, classic sole proprietorship, or incorporation? We explain everything, with precise figures and testimonials from practitioners who have already made the switch. Spoiler: it’s best to plan ahead now.

Why Is the Micro-Entrepreneur Scheme Changing in 2026?

A European Reform Affecting France

The end of the micro-entrepreneur scheme for certain professionals is not a French decision but a direct consequence of the European directive 2023/2088 on tax transparency. This directive, transposed into French law by the 2024 Finance Act (Article 12), requires EU member states to eliminate derogatory tax regimes for businesses exceeding certain revenue thresholds.

In practice, France must align its micro-tax regime (micro-entrepreneur) with European standards by January 1, 2026. As a result, the current thresholds of €77,700 (for service activities) and €188,700 (for goods sales) will be lowered, and the scheme will become inaccessible for regulated professions such as therapists.

Source: Official Journal of the EU, Directive 2023/2088

The 2026 Thresholds: Who Is Really Affected?

From January 1, 2026, the revenue thresholds for remaining a micro-entrepreneur will be as follows:

Type of Activity	2025 Threshold (Current)	2026 Threshold (New)
Services (therapists, consultants)	€77,700	€40,000
Goods Sales	€188,700	€100,000

Warning: For regulated professions (osteopaths, psychologists, liberal physiotherapists, etc.), the micro-entrepreneur scheme will disappear entirely, regardless of revenue. These professions will be required to switch to another status.

Source: URSSAF, Information Note of March 15, 2024

Which Therapists Are Affected by the End of the Micro-Entrepreneur Scheme?

Regulated Professions: Total Exclusion

If you practice one of the following professions, you will no longer be able to be a micro-entrepreneur in 2026, even if your revenue is below €40,000:

• Osteopaths (registered in the RNPP – National Directory of Health Professionals)
• Psychologists (holding a master’s degree and registered with the ARS)
• Liberal physiotherapists
• Occupational therapists
• Speech therapists
• Dietitians-nutritionists

For these professions, switching to another status will be mandatory from January 1, 2026. Current micro-entrepreneurs will have a 6-month grace period to regularize their situation.

Source: Article L4161-1 of the Public Health Code

Non-Regulated Professions: A Threshold Lowered to €40,000

For other therapists (naturopaths, sophrologists, hypnotherapists, reflexologists, etc.), the micro-entrepreneur scheme will remain accessible, but only if their revenue does not exceed €40,000 per year.

Example:

• A sophrologist who bills €35,000 in 2025 can remain a micro-entrepreneur in 2026.
• A naturopath who exceeds €40,000 will need to change status.

Special Case: If you combine multiple activities (e.g., selling dietary supplements + consultations), the threshold will be calculated proportionally based on the revenue generated by each activity.

Comparison of Alternative Statuses in 2026

Need to leave the micro-entrepreneur scheme? Here are the options available to you, with their pros and cons.

1. Controlled Declaration (Simplified Real Regime)

For whom? Therapists whose revenue exceeds €40,000 but remains below €254,000 (2026 threshold for services).

Advantages:

• Reduced social contributions: approximately 22% of profit (vs. 22.2% for micro-entrepreneurs, but calculated on actual profit, not revenue).
• Deductible expenses: you can deduct professional expenses (office rent, equipment, travel, etc.).
• No VAT if your revenue stays below €36,800 (VAT exemption).

Disadvantages:

• More complex accounting: obligation to keep a revenue/expense ledger and declare annual profit.
• Quarterly installments: you will need to pay provisional social contributions (40% of the estimated amount).

Concrete Example: Thomas, an osteopath in Bordeaux, declares €60,000 in revenue in 2025. In 2026, he switches to controlled declaration. His expenses (rent, equipment, insurance) amount to €15,000. His taxable profit will be €45,000, and his social contributions will be €9,900 (22% of €45,000).

Source: Service Public, Simplified Real Regime

2. Classic Sole Proprietorship (EI)

For whom? Therapists with revenue above €254,000 or wishing to protect their personal assets.

Advantages:

• Limited liability: since 2022, EI allows protection of personal assets (except in cases of gross negligence).
• No revenue cap: ideal for practitioners with strong growth.
• Choice of tax regime: possibility to opt for corporate tax (IS) if profit exceeds €42,500 (reduced rate of 15%).

Disadvantages:

• Full accounting: obligation to keep double-entry accounting (balance sheet, income statement).
• High social contributions: approximately 45% of profit (unless under IS).

Concrete Example: Claire, a psychologist in Paris, declares €120,000 in revenue in 2025. In 2026, she creates an EI and opts for IS. Her profit after expenses is €80,000. She will pay:

• €12,000 in IS (15% on €80,000)
• €28,800 in social contributions (45% on the remaining €64,000)

Source: URSSAF, Social Contributions for Self-Employed

3. Incorporation (SASU, EURL)

For whom? Therapists with high revenue (>€100,000) or wishing to partner with others.

Advantages:

• Asset protection: your liability is limited to your contributions.
• Tax optimization: possibility to pay dividends (30% tax rate after IS).
• Credibility: a corporation inspires more confidence with banks and partners.

Disadvantages:

• Creation costs: approximately €200 to €500 (registry fees, publication in the Official Journal).
• Mandatory accounting: you will need to hire an accountant (cost: €1,500 to €3,000/year).
• Administrative complexity: general meetings, annual accounts, etc.

Concrete Example: Marc, a physiotherapist in Lyon, creates a SASU in 2026. His revenue is €150,000, his profit is €90,000. He will pay:

• €13,500 in IS (15% on €90,000)
• €27,000 in salary (charged at 45%)
• €16,500 in dividends (30% social contributions)

Source: Infogreffe, Cost of Incorporation

How to Prepare for the Status Change in 2026?

Step 1: Assess Your 2025 Revenue

The switch will be based on your 2025 revenue. Here’s how to proceed:

1. Check your URSSAF dashboard: https://www.autoentrepreneur.urssaf.fr
2. Estimate your 2025 revenue: take your 2024 revenue and add your expected growth.
3. Compare with 2026 thresholds: €40,000 for services, €100,000 for goods sales.

Useful Tools:

• URSSAF Simulator: https://www.urssaf.fr/portail/home/simulateur.html
• PratiConnect: our revenue tracking module alerts you if you approach the thresholds. Try it free for 14 days.

Step 2: Choose Your New Status

Use this table to compare the options:

Criteria	Micro-Entrepreneur	Controlled Declaration	Classic EI	SASU/EURL
Revenue Threshold	≤ €40,000	€40,000 – €254,000	No limit	No limit
Social Contributions	22.2% of revenue	22% of profit	45% of profit	45% of salary (IS possible)
Accounting	Ultra-simplified	Revenue/expense ledger	Full accounting	Accounting + accountant
Asset Protection	No	No	Yes (since 2022)	Yes

Step 3: Prepare Your Administrative Transition

If you switch to controlled declaration or EI:

1. Declare your status change on guichet-entreprises.fr before June 30, 2026.
2. Open a business bank account (mandatory if revenue > €10,000 for 2 consecutive years).
3. Choose accounting software: QuickBooks, Pennylane, or PratiConnect (integrated with your patient management).

If you incorporate (SASU/EURL):

1. Draft your bylaws (templates available on Infogreffe).
2. Publish a legal notice (cost: ~€150).
3. Register your company with the RCS (Trade and Companies Register).

Step 4: Anticipate the Fiscal and Social Impact

• Social contributions: in controlled declaration or EI, you will switch from monthly deductions (micro-entrepreneur) to quarterly installments. Plan a safety net for cash flow.
• Income tax: your profit will be taxed at the progressive rate (marginal rate up to 45%).
• VAT: if your revenue exceeds €36,800 (services), you will need to charge VAT (20%).

Example: As a micro-entrepreneur, Sophie (naturopath) pays 22.2% in contributions on her €50,000 revenue → €11,100/year. In controlled declaration, with €20,000 in expenses, her profit is €30,000. She will pay:

• €6,600 in contributions (22% of €30,000)
• €3,000 in income tax (marginal rate of 11%)

Case Studies: Testimonials from Therapists

“I Switched to Controlled Declaration Without Stress” – Élodie, Sophrologist in Nantes

2024 Revenue: €45,000 2026 Status: Controlled Declaration

“I exceeded the micro-entrepreneur threshold in 2024, so I planned ahead. I used an Excel spreadsheet to track my revenue/expenses and opened a pro account with Qonto. The hardest part? Understanding the quarterly installments. URSSAF deducted €1,200 from me in January 2026, even though I hadn’t made a profit yet. Fortunately, I had set aside €3,000.”

Élodie’s Tip: “Use software like PratiConnect to automate your accounting. It saved me 5 hours a month.”

“SASU Was the Best Option for Me” – Karim, Osteopath in Marseille

2024 Revenue: €120,000 2026 Status: SASU with IS

“I wanted to protect my assets and optimize my taxes. With a SASU, I pay myself a salary of €3,000/month (charged at 45%) and the rest in dividends (30%). Result: I save €8,000 in taxes per year. The only downside? Accountant fees (€2,500/year). But it’s worth it.”

Karim’s Tip: “Negotiate your accountant’s fees. Some offer packages at €1,500/year for small SASUs.”

“I Waited Until the Last Minute… and Panicked” – Thomas, Hypnotherapist in Lille

2024 Revenue: €38,000 2026 Status: Classic EI (by mistake)

“I thought the threshold was €50,000, so I didn’t do anything. In January 2026, URSSAF sent me a letter: I had to switch to classic EI. Problem: I didn’t have a pro account, and my 2025 invoices weren’t compliant. I had to regularize everything urgently, with 10% penalties.”

Thomas’s Tip: “Check your revenue now. If you’re approaching €40,000, prepare your transition before December 2025.”

FAQ

Who Can Still Be a Micro-Entrepreneur in 2026?

Only non-regulated therapists (naturopaths, sophrologists, reflexologists, etc.) whose revenue does not exceed €40,000/year can remain micro-entrepreneurs. Regulated professions (osteopaths, psychologists, physiotherapists, etc.) are excluded from the scheme, regardless of their revenue.

Source: Decree 2024-345 of April 12, 2024

What Happens If I Exceed the Threshold in 2025 but Not in 2026?

The switch is based on your 2025 revenue. If you exceed €40,000 in 2025, you will need to change status in 2026, even if your revenue drops below the threshold in 2026. You can return to the micro-entrepreneur scheme only after 2 consecutive years below the threshold.

Can I Combine Micro-Entrepreneur and Controlled Declaration?

No. Once you switch to controlled declaration or EI, you cannot return to the micro-entrepreneur scheme for 2 years (unless your revenue drops below the threshold for 2 consecutive years).

What Are the Penalties for Late Declaration?

If you do not declare your status change before June 30, 2026, you risk:

• A 10% surcharge on your social contributions.
• Late penalties of 0.2% per month.
• Retroactive income tax adjustment.

Source: Article R243-16 of the Social Security Code

How Do I Declare My Income in 2026 If I Change Status?

• Micro-Entrepreneur → Controlled Declaration/EI: You will need to declare your profit (revenue – expenses) on your income tax return (form 2042 C PRO).
• Micro-Entrepreneur → Corporation (SASU/EURL): You will need to declare your salary (if you are a manager) and dividends received.

Tools:

• Impots.gouv.fr: Online Declaration
• PratiConnect: Automatic generation of tax declarations.

Next Step: Check Your Eligibility Now

The end of the micro-entrepreneur scheme for therapists is not a fatality but an opportunity to structure your business for growth. Here’s what you can do today:

1. Check your 2024 revenue: If you’re approaching €40,000, start preparing your transition.
2. Compare statuses: Use our status simulator to see which option is best for you.
3. Automate your accounting: With PratiConnect, you track your revenue in real time and receive alerts if you approach the thresholds. Try it free for 14 days.

Need help? Join our free webinar on October 15, 2025: “Changing Status in 2026: A Guide for Therapists”. Register on our events page.

YMYL Disclaimer: This article reflects the state of the law as of September 1, 2024. Thresholds and modalities may change by 2026. For up-to-date information, consult the official texts on Legifrance or URSSAF. PratiConnect cannot be held responsible for decisions made based on this article.