ACRE, ARCE, NACRE: comparative guide of the three flagship French founder schemes (2026)

ACRE (formerly ACCRE until 2019) is codified in article L5141-1 of the French Labour Code. For a founder in the general Social Security scheme (SASU, SAS, SARL president), the exemption covers sickness, maternity, basic retirement, family allowances — about 50% of URSSAF total, on the income portion below €30,852 annually (75% of 2025 PASS). Beyond, contributions are due at full rate.

For a micro-entrepreneur, ACRE takes the form of a halving of the flat contribution rate over 12 months: 6.2% instead of 12.3% (BIC vente), 10.6% instead of 21.1% (BIC services and BNC). Net impact on €30,000 annual turnover is €1,500 to €3,000 saved by activity.

Since the 1 January 2020 reform (decree 2019-1215), ACRE is no longer granted as of right to all founders. Eligibility conditions: under 26, or between 26 and 29 with compensated job seeker status, or ARE/ASS/RSA/AAH recipient, or QPV founder, or overseas founder. Application must be filed within 45 days following the activity start declaration (specific form on INPI portal or with URSSAF). Granting is notified within 30 days; absent response, it is considered implicitly acquired.

ARCE (article L5424-1 of the Labour Code) specifically targets compensated job seekers under ARE. The beneficiary receives 60% of remaining ARE rights as capital, paid in two: 50% at business creation (on presenting Kbis or registration certificate), 50% six months later (on presenting proof that activity is still ongoing).

For an executive with €50,000 remaining ARE, ARCE thus generates €30,000 of initial capital (€15,000 at creation + €15,000 at 6 months). This mechanism transforms a social right (unemployment allowance) into usable personal contribution as collateral to secure a bank loan or an Initiative France honor loan. The typical leverage effect on a complementary bank loan is 1:3 to 1:5, i.e. a final structure of €100,000 to €150,000 for a €50,000 initial remaining ARE.

ARCE is exclusive of partial ARE retention during creation. The beneficiary must choose at creation declaration: either capitalize 60% of balance in two payments (ARCE), or retain the right to partial ARE retention proportional to declared income. The optimal strategy depends on profile: for a rapidly profitable project (consulting, freelance with identified mission), ARCE generates larger contribution. For an R&D project or unpaid SASU president, ARE retention keeps the full balance over 24-36 months.

ARCE eligibility conditions: being registered as compensated job seeker under ARE at creation, and also benefiting from ACRE (both conditions are cumulative). ARCE application is filed with France Travail within 6 months following creation. First instalment payment time is generally 2 to 4 weeks after file acceptance.

• ARCE = 60% of remaining ARE paid as capital
• Payment in 2 instalments: 50% at creation + 50% at 6 months
• ACRE stacking mandatory (ARCE conditional on ACRE)
• Application within 6 months following creation
• Mutually exclusive with partial ARE retention — choice at creation
• Typical leverage 1:3 to 1:5 on complementary bank loan

NACRE is a regional scheme (competence transferred by the State to Conseils régionaux since 2017). Its exact perimeter and amounts vary by region, but the common base is the following: a three-year mentoring track in three phases (project mounting aid, financing aid, post-creation follow-up), coupled with a zero-rate loan of €1,000 to €8,000 (national average €4,500) over a duration of 1 to 5 years by region.

NACRE targets founders with difficulty accessing classical bank credit: compensated job seekers, social minima recipients, persons with sustainable insertion difficulties, under-26 youth, QPV founders. The main condition is enrollment in the mentoring track by a contracted operator (BGE, France Active, Initiative France, Adie, local missions by region). The operator instructs the file and proposes the loan request to the Région.

For QPV or fragile rural zone beneficiaries, the NACRE zero-rate loan can be enhanced up to €8,000 (instead of €5,000 under common law). In Île-de-France, the « Bourse Initiative Île-de-France » extends NACRE with a complementary loan up to €25,000 for high-potential projects. In Hauts-de-France, the « Réussir en Hauts-de-France » programme offers complementary subsidies of €1,500 to €5,000. The exact map of regional schemes is consultable on bpifrance-creation.fr (« Regional Aids » section).

NACRE is stackable with ACRE and ARCE within the de minimis ceiling (€300,000 over three rolling years). However, the NACRE loan being an honor loan, it is mutually exclusive with an Initiative France or Réseau Entreprendre honor loan for the same project — the administration considers a founder can only benefit from one honor loan. The choice depends on amount: NACRE for projects < €5,000, Initiative France for €5,000 to €50,000, Réseau Entreprendre for €30,000 with high employment potential.

Profile 1 — Young founder (under 26), study exit, without significant remaining ARE. Optimal strategy: ACRE as of right (12-month URSSAF exemption) + NACRE (€5,000 zero-rate loan + 3-year mentoring) + Adie microcredit (up to €12,000) as complement. No ARCE (no open ARE rights) but an Erasmus for Young Entrepreneurs programme can add a 6-month mobility.

Profile 2 — Senior executive with remaining ARE > €30,000. Optimal strategy: ARE maintained at full rate over 24 months (unpaid SASU president) then residual ARCE if slow-growth project, OR immediate ARCE at creation if rapidly profitable project. Conditional ACRE if compensated job seeker. Initiative France honor loan as complement (€5,000 to €50,000 by regional platform).

Profile 3 — RSA or AAH recipient, small business project. Optimal strategy: ACRE as of right (under social condition) + NACRE (free mentoring track + €8,000 enhanced zero-rate loan in QPV) + Adie microcredit + partial RSA/AAH retention (under income ceilings). BGE/CitésLab human mentoring is particularly structuring for this profile.

Profile 4 — Existing business taker. Optimal strategy: ARCE retake (60% remaining ARE as capital for contribution) + BPI Transmission loan (up to €1.5M) + acquirer tax credit (25% of loan interests, €60,000 ceiling for a couple) + Initiative France takeover honor loan (up to €80,000 on some platforms). ACRE possible if eligibility maintained by social status.

To finalize the strategy, the BoostPro IA simulator produces in 10 minutes a personalized inventory by cross-referencing profile (age, social status, project, sector, zone) with the 786 schemes in the database. The report details step order, instruction times, and average mobilizable amounts — particularly useful for complex profiles stacking several eligibility criteria.