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Micro-tasks & French taxes 2026: the complete guide.

Everything you need to know to declare your micro-task income in France in 2026: BNC status, Microtaches €2,500 cap, DAC7 directive, salary combinations, 2042-C-PRO form and a worked example.

General information guide written by Microtaches.com. Does not replace personalised tax advice.

Contents

  1. Micro-worker tax status — Micro-BNC regime, 34% deduction, €77,700 threshold, declaration obligations.
  2. Microtaches €2,500 annual cap — AML compliance, capped SEPA withdrawals, shop not affected.
  3. DAC7 directive — Thresholds €2,000 OR 30 services, data sent to DGFiP, annual certificate.
  4. Combining employment / unemployment / RSA / student / retirement — France Travail, CAF and tax household rules.
  5. Combining with micro-entrepreneur — URSSAF attachment, 22% contributions, loss of 34% deduction.
  6. How to declare: 2042-C-PRO form — Box 5KU, worked example €1,800: tax + social contributions.
  7. Gift cards & shop — ×2 rate, no annual cap, tax treatment of in-kind benefits.

Key takeaways

  • Mandatory declaration from the first euro — Regardless of DAC7 thresholds, you must report earnings in box 5KU of form 2042-C-PRO.
  • €2,500 cap for euro withdrawals — Microtaches shop is not subject to this cap and offers a ×2 better rate (€0.0082 vs €0.0042).
  • Annual Microtaches certificate — Received before 31 January, summarises previous calendar year earnings. Separate DAC7 certificate above thresholds.
  • Micro-BNC 34% deduction — Applied automatically by the administration: you are taxed on 66% of cash received.
  • Combinable with any status — Employee, student, retiree, job seeker, RSA, micro-entrepreneur — each with its own rules.

Frequently asked questions

Do I have to declare Microtaches income even if I earn less than €2,000/year?
Yes. Tax declaration is mandatory in France regardless of DAC7 thresholds. You report the gross amount received (withdrawals + shop) in box 5KU of form 2042-C-PRO. The 34% micro-BNC deduction is applied automatically.
What documents does Microtaches provide each year?
Microtaches issues each year (before 31 January) a certificate summarising your euro earnings. If you cross the DAC7 thresholds (€2,000 or 30 services), a specific DAC7 certificate is also generated and transmitted to DGFiP.
Does the €2,500/year cap apply to shop purchases?
No. The €2,500 cap only applies to euro withdrawals (SEPA transfers). You can keep using Ops in the shop (gift cards, products) without an annual cap, at the ×2 better rate.
Do I have to create a micro-business to do micro-tasks?
No. The micro-BNC regime applies automatically to occasional activities as long as you stay under €77,700 annual earnings. No business creation is required at the Microtaches cap (€2,500/year).
Does Microtaches income affect my unemployment or RSA benefits?
France Travail (ARE): monthly declaration, proportional reduction. RSA: quarterly declaration to CAF, 100% deduction during the first 3 months of activity.
What happens if I don't declare my micro-task income?
Failure to declare is a tax offence. With DAC7, platforms automatically transmit your earnings to DGFiP above thresholds. The administration can audit years later.
Is the 2026 tax guide PDF available?
The PDF is being finalised. The full guide is readable on this page and updated whenever the legislation evolves. Create your account to be notified when the PDF is released.
Is this guide personalised tax advice?
No. It is a general information document. For a specific situation, consult a chartered accountant or the tax services (impots.gouv.fr).

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