Actually that’s not exactly how it goes Timothy… You’re partially right but depending on your “stutus” the taxation doesn’t work the same for Micro Entreprise. Basically it’s 23% (more or less 2%) but the percentage of the revenue that’s taxed (nation taxes) varies.
For gite owners or traders they only pay taxes based on 29% of their revenue.
For Micro Entreprise registered as “BIC” this is 50%.
For Micro Entreprise registered as BNC (like consultants usually) this is 66%.
So, not everyone gets au automatic 50% and this is not an allowance as you are paying social taxes on 100% of the revenue no matter what, that deduction only applies to the national taxes.
Hope this can help?