Aid reductionIn effectEmployment and contributionsNational
ACRE reform: reduced contribution exemption for business founders
The social contribution exemption granted to business founders and buyers (ACRE) is reduced to a quarter: from 1 January 2026 for self-employed people under the standard regime, and from 50% to 25% for micro-entrepreneurs starting a business from 1 July 2026.
Measure originators
InitiatorGVT
Amélie de Montchalin
Gouvernement
Impact on public finances
No official estimate found for this measure.
Effective date
1 January 2026
Measure impact
The application must be submitted within 60 days of starting the business. For a micro-entrepreneur, the contribution rate during the first year rises from 50% to 75% of the normal rate.
Official references
Law number: Loi n° 2025-1403 (LFSS 2026), art. 23 ; décret n° 2026-69 du 6 février 2026
Sources
30 December 2025
8 February 2026
8 February 2026
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
2 / 2 steps
Completed
1 July 2026Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Application aux micro-entrepreneurs (1er janvier 2026 pour le régime de droit commun)
Completed
30 December 2025President of the Republic signature
Promulgation
Publication au Journal officiel
Promulgation de la LFSS 2026 (article 23)