Legal forms — 2026 comparison (France)
The four most common forms to start solo, compared on six criteria. To put numbers on your own case, use our free calculators.
French law only · Verificado 2026-06
| Criterion | Micro-entreprise | Sole trader (réel) | EURL | SASU |
|---|---|---|---|---|
| Liability | Separate business assets (2022 law) | Separate business assets (2022 law) | Limited to contributions | Limited to contributions |
| Profit taxation | IR (flat-tax option) | IR (IS option) | IR / IS | IS (IR option ≤ 5 years) |
| Social regime | TNS (micro-social) | TNS | TNS (sole managing partner) | Employee-like regime |
| Revenue cap (2026) | 203 100 € / 83 600 € | None | None | None |
| Social contributions (order of magnitude) | ≈ 12.3% to 26.1% of revenue by activity | ≈ 45% of profit | ≈ 45% of remuneration | ≈ 55-60% of gross pay (employer + employee) |
| Accounting duties | Revenue ledger | Accrual (normal regime) or cash-basis (simplified/BNC) | Full accounting | Full accounting |
Indicative information as of 2026-06, not personalised advice. Rates and caps change yearly — check the official sources below or consult a professional.
Fontes oficiais