France tax calculator: Micro-entrepreneur vs SASU

Rates used (2026 rates)

Income tax scale (barème 2026, per part)

0% to €11,600 · 11% to €29,579 · 30% to €84,577 · 41% to €181,917 · 45% above

Micro-entrepreneur, sale of goods

12.3% social contributions + 0.1% CFP on sales; sales limit €203,100

Micro income tax

Scale on 29% of sales (71% flat allowance), or 1% versement libératoire on sales

Corporation tax (IS)

15% on the first €42,500 · 25% above

Dividends (PFU flat tax)

31.4% (12.8% income tax + 18.6% social levies) from 1 January 2026

How the estimate works

• The barème shown is the scale enacted by the 2026 finance law (applied in 2026 to 2025 income). The scale for 2026 income will be set by the 2027 finance law and is usually only indexed for inflation.
• Single person, one tax part, with the décote applied. Exceptional high-income contributions are not included.
• Micro-entrepreneur selling goods (achat-revente): charges are worked out on sales, not profit, so the turnover slider matters. Business costs cannot be deducted. Chamber of commerce tax (about 0.015% of sales) and CFE are not included.
• Versement libératoire is only open if your 2024 reference tax income was under €29,579 per part. Income under it still raises the rate on your other income (taux effectif), which is included.
• SASU: the president takes no salary, so pays no social contributions but also builds no pension or social cover. The company qualifies for the 15% reduced rate (sales under €10m, capital fully paid up, at least 75% owned by individuals). "Profit paid out" uses the 31.4% flat tax.