For those interested in establishing a sole proprietorship in Mayotte (country code YT), the auto-entrepreneur — now officially known as the micro-entrepreneur — status is the primary option available in 2025. This article outlines the main features, registration process, and fiscal obligations for sole proprietors in this French overseas department, relying strictly on the most up-to-date regulatory details.
Micro-Entrepreneur Status in Mayotte: Essential Facts for 2025
Mayotte applies French business law, including the micro-entrepreneur regime, providing individuals a straightforward path to set up a sole proprietorship. This status allows business owners to invoice clients, manage their own income, and comply with simplified reporting and tax requirements — all without creating a separate legal entity. The scheme remains widely adopted in practice and is expressly available to all regular citizens in Mayotte.
Key Features and Conditions
Below are the principal features of the micro-entrepreneur status relevant to Mayotte in 2025:
| Feature | Detail |
|---|---|
| Status Name | Auto-entrepreneur / Micro-entrepreneur |
| Eligibility | Accessible to regular residents or citizens |
| Legal Entity Required | No; individual business (sole proprietor) |
| Registration Process | Online via autoentrepreneur.urssaf.fr |
| Authorities Managing Status | URSSAF, French tax authorities |
Financial Thresholds and Social Contributions
Limits and rates under the micro-entrepreneur status in Mayotte for 2025 are as follows:
| Type of Activity | Annual Turnover Threshold (EUR) | Annual Turnover Threshold (USD)* | Flat-Rate Social Contribution (%) |
|---|---|---|---|
| Commercial Activities (sales, merchandise, food) | €188,700 | $205,570 (1 EUR ≈ 1.09 USD) | 12.3% |
| Service Activities | €77,700 | $84,693 (1 EUR ≈ 1.09 USD) | 21.2% |
* USD conversion is for information; actual payments remain in EUR.
Micro-entrepreneurs pay a fixed percentage of their declared turnover as social contributions. These percentages depend on the category of activity. The micro-entrepreneur structure thus keeps compliance straightforward, with no complex accounting requirements for the vast majority of operators who remain within turnover caps.
Income Taxation Options
Income tax for micro-entrepreneurs in Mayotte may be paid in one of two ways:
- Flat-rate withholding: A fixed percentage directly deducted from revenue, streamlining tax compliance.
- Standard income tax scale: Declaring business profits within the individual’s regular annual tax return at progressive rates.
This flexibility is intended to suit both very small commercial operators and professionals earning towards the upper thresholds of the regime.
Administrative Process
Registration and ongoing compliance are handled entirely online through the official micro-entrepreneur portal, with oversight by URSSAF for social security contributions and the French tax authorities for income tax matters. Reports and payments follow set quarterly or monthly schedules, according to the proprietor’s choice at registration.
Practical Table: Overview of Micro-Entrepreneur Sole Proprietorship in Mayotte (2025)
| Aspect | Micro-Entrepreneur Details (2025) |
|---|---|
| Status Availability | Yes (widely used, accessible to residents) |
| Registration | Online at autoentrepreneur.urssaf.fr |
| Turnover Cap (Commercial) | €188,700 ($205,570)* |
| Turnover Cap (Services) | €77,700 ($84,693)* |
| Social Contributions | 12.3% (sales), 21.2% (services) |
| Taxation | Flat-rate withholding or via income tax return |
| Legal Entity | No (natural-person business) |
| Official Authorities | URSSAF, French tax office |
*€/USD rate: 1.09 (for estimation only)
Pro Tips for Micro-Entrepreneur Setup in Mayotte (2025)
- Always check whether your planned activity fits within the turnover limits before registration, and monitor your earnings to avoid exceeding thresholds.
- Choose monthly over quarterly declarations if you want closer control of your social contribution budgeting.
- Keep clear records, even though accounting is simplified; this will help in the event of tax authority queries.
- Investigate the differences between the flat-rate tax withholding and standard income tax scale to ensure the most favorable treatment for your individual situation.
- Use only the official URSSAF and government sites for setup and reporting to avoid unofficial intermediaries and guarantee compliance.
Useful Official Resources
- Service-public.fr – Entrepreneurs section
- Economie.gouv.fr – Enterprise main section
- Auto-entrepreneur portal (URSSAF)
- Impots.gouv.fr – Professional tax section
In summary, Mayotte in 2025 offers straightforward access to sole proprietorship through the micro-entrepreneur regime. Turnover limits, social contribution percentages, and tax payment choices are clearly defined and managed via central government portals. For professionals and business owners evaluating Mayotte as a potential base, these structures provide essential predictability and administrative simplicity — a key advantage for day-to-day operations and long-term planning.