Getting your account is a decisive step for many entrepreneurs. However, the choice of legal status remains a central question: is it better to opt for freelance status or create an individual business? With the evolution of market regulations and expectations, this decision directly influences taxation, social protection and activity growth. In 2025, the differences between these statutes were more marked than ever, and it is essential to understand their implications before getting started to avoid expensive errors.
Freelance status: flexibility and simplicity
The term “freelance” is often used to designate an independent worker, but it does not correspond to a legal status in itself. The majority of freelancers exercise under the micro-enterprise regime, which offer simplified management and attractive taxation.
In 2025, this diet remains one of the most accessible, with a turnover ceiling noted at € 188,700 for commercial activities and € 77,700 for services (be careful because the ceilings are currently under discussion in particular on those relating to the VAT franchise). One of the main advantages is the payment of social contributions only on the turnover actually collected. This makes it possible to limit charges in the event of a drop in activity.
However, this status has limits. The absence of a distinction between personal and professional heritage (even if it is possible to distinguish them) can expose freelance to financial risks in the event of debts or disputes. In addition, beyond turnover thresholds, it becomes necessary to evolve towards another diet. This can complicate administrative management and involve a change in taxation.
The sole proprietorship: more protection, but heavier management
Individual enterprise (IS) is a more robust alternative for entrepreneurs wishing to secure their activity. Since the reform of 2022, this status offers automatic separation between personal and professional heritage, thus protecting the entrepreneur in the event of financial difficulties.
Unlike the micro-enterprise regime, IS makes it possible to deduce the real loads (rent, equipment, displacements) before the calculation of taxation. This can be an advantage for activities requiring significant investments, such as strategy advice, crafts or audiovisual production. In addition, depending on the turnover and the tax organization chosen, it is possible to opt for corporate tax (IS), which can be more advantageous than income tax (IR).
On the other hand, IS implies stricter accounts and heavier administrative obligations. For some entrepreneurs, this complexity can be a brake, especially at the start of activity, when priority is to focus on commercial development rather than accounting management.
What option to optimize your taxation?
The choice between micro-enterprise and sole proprietorship has a direct impact on taxation. The micro-enterprise benefits from a simplified diet, with a flat-rate levy rate (12.8 % for sales and 22 % for service services). This system is advantageous for those who have little charges to deduce and wish to benefit from simplified management.
On the other hand, for an activity with significant costs (frequent trips, purchase of equipment, local professionals), the sole proprietorship can be more interesting. By deducting the front charges, the entrepreneur reduces his taxable profit and can optimize his tax rate. This flexibility is particularly useful for liberal professions, management consultants or craftsmen whose operating costs are high.
Social protection and retirement: a criterion not to be overlooked
Social protection is another key element to consider. Under the micro-enterprise regime, social security contributions are proportional to turnover, but they do not always make it possible to contribute enough for a comfortable retirement. In addition, in the event of a prolonged illness or work stoppage, the perceived allowances remain limited. This can weaken the financial stability of the entrepreneur.
The sole proprietorship, on the other hand, offers better social security coverage, especially for retirement. By contributing to a real benefit rather than on a gross turnover, the entrepreneur can improve his retirement rights and to sickness benefits. This point is particularly important for those who plan to develop their activity over the long term and wish to benefit from better social security.
Scalability and activity development
If the objective is to test a project or generate additional income, micro-enterprise is often the ideal choice. Its administrative simplicity and lightened management allow you to start quickly without major constraints and significant initial costs.
On the other hand, if the ambition is to structure an activity and make it a real growth lever, the sole proprietorship offers more flexibility. It hires, reducing costs and accessing more aids and funding. Some entrepreneurs also want to evolve towards a company (SASU or EURL) after a few years for even more tax optimization and credibility with customers and investors.
So what choice to make in 2025?
The choice between freelance and sole proprietorship depends above all on your goals. For a simple activity, with few loads and a desire to test a market, micro-enterprise remains an ideal option. On the other hand, for a project requiring investments, better social protection and tax optimization, the sole proprietorship is a more suitable solution.
In any case, anticipating these aspects well makes it possible to avoid unpleasant surprises and to ensure the sustainability of its activity. With the constant evolution of the regulatory framework, it is advisable to be accompanied by a chartered accountant or a specialized advisor to make the most judicious choice according to his situation.
