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Taxation
Changes to the thresholds for micro-company taxation schemes for 2023, 2024 and 2025
Publié le 05 janvier 2023 - Directorate for Legal and Administrative Information (Prime Minister)
For the years 2023, 2024 and 2025, the thresholds for the micro-company regime will be upgraded. The same applies to the thresholds for exemption on a VAT basis, for the simplified real system of taxation and for the simplified VAT system. These upgrades, introduced by the 2023 budget law, have been in effect since the 1ster January 2023.
The three-year increase in the thresholds for the micro-company scheme, the exemption from VAT, the simplified real tax scheme and the simplified VAT scheme shall be applied in the same proportion as the three-year increase in the first tranche of the income tax scale laid down in the 2023 budget law.
Upgrading of the turnover thresholds of the micro-company scheme
In order to be subject to the micro-company scheme, the latter must not exceed an annual turnover threshold excluding taxes (CAHT).
For 2023, 2024 and 2025, the thresholds for the micro-company regime are as follows:
Micro-company activity | Threshold 2022 | Threshold for years 2023, 2024 and 2025 |
|---|---|---|
Sale of goods and supply of accommodation (hotel, guest room...) | €176,200 | €188,700 |
Provision of services and professions | €72,600 | €77,700 |
Please note
If your company individual business exceeds the turnover threshold, it will have to switch to the
New VAT-based exemption thresholds
The turnover thresholds for exemption from VAT are also amended. It should be remembered that below these, companies are exempt from the declaration and payment of VAT on the services and sales they make.
Activity | Threshold 2022 | Threshold for years 2023, 2024 and 2025 |
|---|---|---|
Sale of goods, supply of housing | €85,800 | €91,900 |
Service Delivery | €34,400 | €36,800 |
Lawyers, artists-authors and performers | €44,500 | €47,600 |
Other liberal professions | €34,400 | €36,800 |
Other activities of the artist-authors | €18,300 | €19,600 |
Revaluation of the increased threshold
If the thresholds giving entitlement to exemption from VAT are exceeded, this exemption shall be maintained during the year in which it is exceeded if a certain threshold is not exceeded. These thresholds also change on 1er January 2023.
Activity | 2022 increased threshold | Increased threshold for 2023, 2024 and 2025 |
|---|---|---|
Sale of goods, supply of housing | €94,300 | €101,000 |
Service Delivery | €36,500 | €39,100 |
Lawyers, artists-authors and performers | €54,700 | €58,600 |
Other liberal professions | €36,500 | €39,100 |
Other activities of the artist-authors | €22,100 | €23,700 |
New thresholds for the simplified effective tax system and the simplified VAT system
The thresholds for the simplified effective tax system and the simplified VAT system have also been upgraded under the 2023 budget law.
The simplified effective tax regime applies when your company exceeds the micro-company's turnover thresholds or if you have opted for this regime.
Companies subject to this simplified real system of taxation benefit from a simplified VAT system if it meets a fixed threshold.
These two thresholds evolve for the period 2023, 2024 and 2025:
Activity | Threshold 2022 | Threshold for years 2023, 2024 and 2025 |
|---|---|---|
Sale of goods, supply of housing | Between €176 200 and €818 000 | Between €188 700 and €840 000 |
Service provision and professional services | Between €72 600 and €247 000 | Between €77 700 and €254 000 |
Activity | Threshold 2022 | Threshold for years 2023, 2024 and 2025 |
|---|---|---|
Sale of goods, supply of housing | Between €85 800 and €818 000 | Between €91 800 and €840 000 |
Service provision and professional services | Between 34 400 € and 247 000 € | Between 36 800 € and 254 000 € |
Please note
As regards the simplified VAT system, the annual amount of VAT payable must be less than €15 000