NAF Nomenclature 2025: what changes for your APE code on January 1, 2027

On January 1, 2027, the National Institute of Statistics and Economic Studies (INSEE) officially switches the Sirene directory to a new activity nomenclature: NAF 2025. This update, formalized by decree no. 2025-736 of July 31, 2025, ends nineteen years of use of NAF rev.2 (known as "NAF 2008").

For business leaders, this is good news: NAF 2025 better reflects trades and sectors that have emerged since 2008 (digital, circular economy, renewable energies, collaborative platforms). But it also warrants caution, because a change in APE code — even though it has no direct legal force — can produce concrete indirect effects on business operations: applicable collective agreement, social contribution rates, eligibility for certain aid schemes.

This comprehensive guide answers all common questions about NAF 2025: what an APE code is for, what exactly is changing, who is affected, how to verify your future code starting in 2026, and how to access the exhaustive list of correspondences between the old and new nomenclature.

What is an NAF or APE code for?

Definition

The NAF code (French Nomenclature of Economic Activities) is the official classification of economic activities carried out in France, managed by INSEE. It contains 747 subclasses in its 2025 version, organized hierarchically into 21 sections (A to U), 88 divisions, 272 groups, and 615 classes.

Each subclass is identified by a 4-digit code followed by a letter (example: 62.10Y). The 4 digits correspond to the European NACE class, and the final letter identifies a French-specific variant.

The APE code (Principal Activity Exercised) designates the NAF code actually assigned to your business upon registration, based on the declared principal activity. In practice, the terms "NAF code" and "APE code" are used interchangeably in everyday language and refer to the same identifier.

What is it concretely used for?

The APE/NAF code has no direct legal force in that it creates neither rights nor contractual obligations by itself. But it serves as a reference point for several important parameters in a business's operations:

• Public statistics: INSEE uses it to produce sectoral statistics, territorial economic analyses, and European comparisons (via the NACE nomenclature).
• Applicable collective agreement: trade unions and employers' organizations rely on the APE code to guide the business's affiliation to a sectoral collective agreement.
• Social contribution rates: certain rates, particularly the AT/MP rate (workplace accidents and occupational diseases), are based on the risk code associated with the establishment's APE code.
• Eligibility for aid and exemptions: many public aid schemes (sectoral subsidies, exemptions in regions eligible for aid, research tax credit, young innovative company scheme, etc.) reference eligible or excluded APE codes.
• Market studies and sectoral indicators: it serves as a standardized identifier for cross-referencing economic data between administrations, banks, insurers, and sectoral comparison tools.

This is why a code change, even if technical, warrants quick verification of associated parameters.

What is changing with NAF 2025

Why a new nomenclature?

NAF rev.2 dated from 2008. In nineteen years, the French economic landscape has undergone profound changes: emergence of digital, collaborative platforms, circular economy, renewable energies, delivery platform activities, and personal services. Several major activities were only classified approximately in the previous nomenclature.

NAF 2025 results from a coordinated overhaul at the European level, aligned with the new NACE Rev. 2.1 nomenclature published by Eurostat, which itself is articulated with the international CITI/ISIC Rev. 5 nomenclature of the United Nations. This interlocking ensures statistical comparability between French, European, and global economies.

Official timeline

Volume and format

• 732 subclasses in NAF rev.2 (2008)
• 747 subclasses in NAF 2025
• Unchanged format: 4 digits + 1 letter (example: 56.10A)
• 1,223 correspondence lines between the two nomenclatures, including:
  • 367 one-to-one mappings (codes unchanged except for label wording)
  • 703 lines corresponding to one-to-many splits (one old code split into several new ones)
  • 153 lines corresponding to many-to-one mergers (several old codes grouped into a single new one)

The complete list of correspondences is available with a search engine by trade or code on the page NAF 2025 Code — Complete Correspondence.

Who is affected, and to what extent?

All businesses in the Sirene directory

Automatic reassignment concerns all businesses registered in the Sirene directory, without exception:

• Commercial companies (SAS, SASU, SARL, EURL, SA, SNC, etc.)
• Self-employed entrepreneurs (EI, residual EIRL)
• Micro-entrepreneurs
• Civil partnerships (SCI, SCM, SCP, etc.)
• Economically active associations
• Public bodies and local authorities

Three possible scenarios

INSEE estimates that the switch will have the following consequences:

1. Approximately 97% of businesses will retain an equivalent code in NAF 2025. The code may be strictly identical, or show only a rewording of the label without change in meaning.
2. Approximately 3% of businesses will see their APE code effectively change. In these cases, indirect effects (collective agreements, contributions, aid) must be verified.
3. Marginal cases: for a few very specific activities, INSEE may need to request additional information from the business to determine which of several possible 2025 codes applies (so-called "one-to-many" case).

Indirect effects to anticipate

This is the most important point in this guide. The APE code has no direct legal force, but it serves as a reference point for three concrete parameters whose modification can have a real financial or contractual impact.

1. Applicable collective agreement

Sectoral collective agreements use APE codes as an affiliation indicator. A code change can therefore trigger a reassessment of the applicable collective agreement to your business.

Potentially affected parameters:

• Minimum conventional wage scales
• Conventional bonuses and allowances (seniority, year-end, meal vouchers, etc.)
• Legal and conventional working hours
• Complementary health and insurance coverage scheme
• Professional classifications and coefficients

Important: affiliation to a collective agreement does not happen mechanically based solely on the APE code. The actual activity of the business takes precedence in case of divergence. If the code changes but the activity remains the same, the current collective agreement can be maintained with justification.

2. Social contribution rates

The AT/MP rate (workplace accidents and occupational diseases) is determined by CARSAT based on the risk code associated with the establishment's APE code. A code change can therefore:

• Increase or decrease the AT/MP rate (sometimes by several percentage points)
• Directly impact employer costs (employer contribution)
• Modify eligibility for certain incentives (reduced rates for good claims record, rebates, etc.)

Specific sectoral exemptions (transport, construction, hospitality) may also depend on the APE code.

3. Eligibility for aid schemes

Many public aid schemes reference lists of eligible or excluded APE codes. By way of non-exhaustive examples:

• Creation aid: ACRE, NACRE, honor loans from Initiative France and Réseau Entreprendre depending on sector
• Territorial aid: UFZ exemptions (urban free zones), ZRR (rural revitalization zones), BER (employment basins needing revitalization)
• Sectoral aid: Visiopro Fund for the press, R&D research tax credit, CNC aid for audiovisual
• YEI status (Young Innovative Company): eligibility conditioned on certain activities
• Investment aid: sectoral investment tax credits, enhanced depreciation

If your business currently benefits or wishes to benefit from one of these aids, verify in the first quarter of 2027 that your new APE code still appears in the list of eligible codes for the scheme in question.

Recommended action

Three simple steps to schedule in your 2026-2027 agenda:

1. Starting in 2026: consult your future APE code via your SIREN number on the Business Directory (official public service).
2. If the assigned code does not reflect your actual activity: report the discrepancy to INSEE via the official form available on insee.fr, to request a correction before the switch.
3. In the first quarter of 2027: with your accountant and/or payroll manager, verify the three parameters above (collective agreement, AT/MP rate, aid eligibility). Anticipate any necessary payroll adjustments.

How to verify your future APE code in 2026

Throughout the transition period (from autumn 2024 until December 31, 2026), NAF 2008 remains the official nomenclature entered in the Sirene directory. But NAF 2025 is already available for consultation, which allows businesses to prepare in advance.

Three official channels

• Business Directory (data.gouv.fr): official public service, free, no registration required. Enter your SIREN number or your business name.
• INSEE Sirene Register: direct consultation via the portal sirene.fr.
• INSEE reporting form: accessible from the INSEE 2025 nomenclature page, allows you to report incorrect automatic assignment and request a correction.

How to know if your 2025 code has really changed

The simplest method:

1. Note your current APE code (shown on your Kbis or Sirene status notice).
2. Consult the official INSEE correspondence table, for example via the complete interactive list available on the page NAF 2025 Code — Correspondence.
3. Search for your 2008 code. Three possible cases:
   • One-to-one correspondence: your new code is unique, identical or very similar, sometimes with a reworded label. No significant impact to fear.
   • One-to-many correspondence: your old code has been split into several new codes. INSEE assigns the new code based on your actual activity. If the assignment does not match, report it.
   • Many-to-one correspondence: several old codes are merged into a single 2025 code. The new label is more generic but has no impact on your affiliation.

NAF, NACE, ISIC: three levels to know

NAF 2025 does not exist in isolation: it is part of an international statistical architecture at three interlocking levels.

Four-digit codes are identical across all three nomenclatures, ensuring international comparability. The NAF simply adds a 5th letter to distinguish certain subclasses specific to France (for example, distinguishing regulated from unregulated activities within the same trade).

This interlocking explains why the switch on January 1, 2027 is coordinated at the European level: all 27 Member States adopt NACE Rev. 2.1 simultaneously, each subsequently developing its own national nomenclature.

Complete list of correspondences NAF 2008 ↔ NAF 2025

To consult the complete list of 747 NAF 2025 subclasses and their correspondence with the 732 codes of NAF rev.2 (2008), we provide a dedicated page with integrated search engine:

👉 NAF 2025 Code — Complete Correspondence

The page offers:

• A complete table with 3 columns (label / 2008 code / 2025 code) covering 1,223 official correspondences
• An instant search engine by trade ("hairdresser", "plumber", "developer") or by code ("62.01Z", "56.10A")
• Filters by section A to U
• Visual badges to identify special cases: 1→N for splits, N→1 for mergers
• A detailed alert block on the indirect effects of a code change
• All official sources from INSEE, Légifrance, and Eurostat

The tool is free, requires no registration, accessible directly from your browser.

A few emblematic transition examples

For the complete interactive table with search by trade, consult the page NAF 2025 Code — Correspondence.

Frequently asked questions

The most frequent questions about NAF 2025 are addressed in detail in the FAQ above in this article. For additional reference, the page NAF 2025 Code — Correspondence includes an additional eight-question FAQ optimized for quick consultation.

Official sources

All information presented in this guide is based on official publications:

• INSEE — Home page of NAF 2025 nomenclature: insee.fr/fr/information/8617910
• INSEE — Complete NAF 2025 structure (XLSX, 747 subclasses)
• INSEE — NAF rev.2 ↔ NAF 2025 correspondence table (XLSX)
• INSEE — Explanatory notes NAF 2025 (PDF, 2025 edition)
• Légifrance — Decree no. 2025-736 of July 31, 2025 relating to the French nomenclature of economic activities
• Eurostat — European nomenclature NACE Rev. 2.1: ec.europa.eu/eurostat/web/nace
• Ministry of Economy, Finance and Industrial and Digital Sovereignty — Official communiqué on implementation of NAF 2025

In case of divergence between the information presented here and official publications, INSEE and Légifrance sources are authoritative.

In summary

• NAF 2025 officially comes into force on January 1, 2027, replacing NAF 2008.
• 747 subclasses in the new nomenclature, versus 732 in the old. Format retained (4 digits + 1 letter).
• Reassignment is automatic for all businesses in the Sirene directory, including micro-entrepreneurs and associations.
• Approximately 3% of businesses will see their APE code effectively change.
• A code change can produce indirect effects on the applicable collective agreement, social contribution rates (AT/MP in particular), and eligibility for certain aids.
• You can consult your future code starting in 2026 via the Business Directory and report an attribution error to INSEE if needed.
• The complete list of NAF 2008 ↔ 2025 correspondences is available with a search engine by trade or code, freely accessible.