Micro-enterprise 2026 - Full Fiscal Picture (single employee at minimum salary)

Informational tool only; verify applicable legal rules in force with an accountant or a lawyer.

Baseline assumptions used by simulator

• Exactly 1 full-time employee at minimum gross salary.
• Employee payroll is included in company cost.
• Micro revenue tax rate used: 1%.
• Revenue threshold used: 100,000 EUR (with configured conversion convention).
• Eligibility checklist conditions (financial statements, excluded activities, linked holdings) must pass.

Employee payroll interaction

• Untaxed amount and personal deductions can materially change employee tax burden.
• Payroll is integrated into micro scenario totals (salary taxes + CAM + company cost).

Dividend branch

• Remaining distributable amount after payroll, expenses and micro tax is treated as dividend fund.
• Dividend tax and dividend CASS are then applied.