Like the 400,000 agricultural operators in France, you wish to launch your project by creating a micro enterprise. To do this, you must comply with the established regulations of the micro-agricultural profit (BA) regime. Indeed, since January 1st, 2016, this tax regime is tailored for operators whose average revenue over the last three years does not exceed 82,800 euros. Thanks to this article, you will be informed about the functioning of the micro-agricultural profit regime.
What do you mean by agricultural income?
Agricultural income does not only refer to the revenue from the cultivation of arable land or the raising of animals. In fact, it encompasses all profits from the micro BA derived from the sale or consumption of products from any land suitable for cultivation and products from livestock. When we talk about agricultural income, here is what we refer to in a few lines:
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- Forest production
- Mushroom farming in underground galleries and on the surface
- Products from agricultural, aquaculture, oyster farming, poultry farming, and mussel farming operations
- Research and holding of new plant varieties (products of intellectual property)
- Sale of wet or dry biomass, from products or by-products with a large quantity derived from agricultural operations
- Production of renewable energy from products originating from agricultural operations (photovoltaic electricity, methanization, wind energy…)
- Processing of products intended for human and animal consumption (manufacturing of starch, sugar, butter, etc.)
- Equestrian activities including (preparation and training of domesticated horses, excluding performance activities).
What is the micro-agricultural profit regime (Agricultural Profit)
Since 2018, the taxable profit is taxed based on the three-year average of the net revenue for the tax year as well as the 2 previous calendar years. It is reduced by a deduction of 87% representing the costs incurred by the operation. This deduction must not be less than 305 euros per year under any circumstances. This regime applies automatically to agricultural operators whose average revenue must not exceed 82,800 euros excluding taxes over three consecutive years.
If you create an activity, the amount of your revenue is not adjusted to the calendar year by applying a prorata over a specified duration. The assessment of the regime applied is based on the three-year average of the revenue from the three previous years. Additionally, the revenue prior to the creation of your micro enterprise will be considered as zero.
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A real and simplified tax regime
The simplified real regime is suitable for operators whose average annual revenue exceeds 82,000 euros without exceeding after a calculation over three consecutive years. Over two years, the average annual revenue is 352,000 euros. This regime also concerns members of partnerships engaged in agricultural activities. Those affected have an average annual revenue calculated over a period of two consecutive years. They must not exceed 352,000 euros.