In short
A small SASU owned by you pays 15% on its first €42,500 of profit and 25% above. Below €37,500 of service sales it charges no VAT. Dividends you take abroad face 12.8% French tax unless a treaty lowers it.
Facts checked November 2026
France company formation
A SASU for one founder or a SAS for two or more, registered through the guichet unique with a Paris domiciliation address.
SASU or SASfrom $899 one-time
- 1–3 weeks
- Capital from €1
- EU VAT number from Go
At a glance
- Company types
- SASU from $899 · SAS from $899
- Founders
- A SASU has exactly one shareholder, a SAS two or more. Shareholders can be people or companies.
- President
- Every SAS and SASU has a president, who represents the company.
- Share capital
- From €1. At least half of cash capital is paid in at formation, the rest within 5 years.
- Capital deposit
- With a French bank or a notary. Payment institutions aren’t accepted. The funds are released after registration.
- Registered address
- A domiciliation address in Paris, included for year one.
- Government fees
- €33.83 to register and €19.33 for the beneficial-owner declaration. Included in every package.
- Every year
- Annual accounts, a corporate tax return and VAT returns.
- Timeline
- 1–3 weeks
Taxes, explained simply
Your company pays
-
15% / 25%
Corporate tax
15% on the first €42,500 of profit if turnover is up to €10m and individuals hold at least 75%. 25% on the rest.
-
20%
VAT
No VAT until sales pass €37,500 for services or €85,000 for goods (2026 limits). Reduced rates are 10%, 5.5% and 2.1%.
-
€0
CFE in year one
This local business tax is waived the year activity starts and halved the next. Then a minimum set by the town applies, due 15 December.
You personally
-
12.8%
Dividends to you abroad
Withheld on dividends paid to individuals abroad, unless a tax treaty lowers it.
-
25%
Dividends to a foreign company
Withheld on dividends paid to a company abroad. Treaties and the EU parent rules often reduce it.
-
75%
Payments to listed states
Dividends, interest and royalties paid to a non-cooperative state, such as Panama on France’s May 2025 list, are taxed at 75%.
Corporate tax bands
| Taxable profit | Rate |
|---|---|
| First €42,500, eligible small companies | 15% |
| Above €42,500, or not eligible | 25% |
Eligible: turnover up to €10m and at least 75% held by individuals, directly or indirectly.
A company is taxed where it is effectively managed. Running a French SAS from another country can raise tax questions there, and living or working in France is a separate immigration matter.
How it works
-
Form your SASU
SASU or SAS. We draft your statuts and file at the guichet unique.
You get: Kbis extract
-
Deposit your capital
Share capital is deposited before filing. We help you through it.
You get: Deposit certificate
-
Get a Paris address
A domiciliation address, which your company needs to register.
You get: Registered seat
-
Get your VAT number
Invoice business clients across the EU with an intra-EU VAT number.
You get: Numéro de TVA
-
Stay compliant
Accounts within 7 months of year end, VAT monthly or quarterly.
You get: Deadline reminders
What’s included
Fixed one-time prices. Government fees are shown before you pay.
Explorer
$899one-time
France SASU, gov. fees included
- Statuts drafted for you
- Guichet unique filing and Kbis extract
- Year-one standard domiciliation address
- Compliance reminders
- Email support
Go
$1,299one-time
France SASU, gov. fees included
Everything in Explorer, plus:
- Capital deposit and bank help
- EU VAT number
- Mail scanning
- WhatsApp support
Pro
$1,899one-time
France SASU, gov. fees included
Everything in Go, plus:
- Year-one premium Paris domiciliation
- Onboarding call with a chartered accountant
- Priority support, same-day replies
Then $649 a year from month 13.
Not included: Share capital deposit. Translation or apostille of your documents.
What you’ll need
- Passport photo page for every shareholder and the president
- Proof of address for each of them
- Two company name choices. We add SAS or SASU
- What the company will do, in plain words
- The share capital amount and who pays it in
Banking
- Share capital goes to a French bank or a notary before filing. Payment institutions aren’t accepted.
- Go includes the capital deposit and bank help.
- On Explorer, add bank account help for $199.
Approval is always the bank’s or provider’s decision.
After formation: what’s due
| When | What |
|---|---|
| 15 Mar, Jun, Sep and Dec | Corporate tax instalments |
| Early May | Corporate tax return, due the second working day after 1 May (15 days later online) |
| 15 May | Corporate tax balance |
| 1 month after approval (2 online) | File the annual accounts. Not filing can cost €1,500 |
| Monthly or quarterly | VAT returns once registered |
| 15 December | CFE local business tax, from the second year |
France company formation FAQs
Can a non-resident set up a SAS or SASU?
Yes. Shareholders can be people or companies based anywhere. The company needs a French registered address, which our domiciliation provides for year one.
What is the difference between a SAS and a SASU?
A SASU is a SAS with a single shareholder. A SAS has two or more. Both are run by a president.
How much capital do I need?
From €1. At least half of cash contributions is paid in at formation, and the rest within 5 years.
Where is the capital deposited?
With a French bank or a notary. Payment institutions aren’t accepted. The funds are released once the company is registered.
What corporate tax will I pay?
15% on the first €42,500 of profit if your company is small and held at least 75% by individuals, and 25% above that.
Do I have to charge VAT?
Not until sales pass €37,500 for services or €85,000 for goods. Above that the standard rate is 20%. Go includes an EU VAT number.
Are my accounts public?
Micro and small companies can file a confidentiality declaration, so their accounts aren’t published.
What is the CFE?
A local business tax. You pay nothing in the first calendar year and half in the second. After that a minimum set by the town applies.
How are dividends to me abroad taxed?
France withholds 12.8% on dividends to individuals abroad, or 25% to companies, unless a tax treaty lowers the rate.
How long does it take?
1–3 weeks once your documents and capital deposit are ready. After year one, our domiciliation and compliance plan is $649 a year.
Sources (11)
Rates and fees from official and Big Four sources, with the date each was last reviewed.
- PwC: France corporate income tax 24 Apr 2026
- PwC: France other taxes (VAT) 24 Apr 2026
- PwC: France withholding taxes 24 Apr 2026
- PwC: France tax administration 24 Apr 2026
- Service-public: SAS and SASU 6 Feb 2026
- Service-public: Depositing share capital 20 Oct 2025
- Service-public: Cost of registering a company 18 Mar 2026
- Service-public: Filing annual accounts 11 Jun 2025
- Service-public: VAT franchise thresholds 1 Jan 2026
- Service-public: CFE 2 Apr 2026
- economie.gouv.fr: Corporate tax (IS) 22 Apr 2026
General information, not legal or tax advice. Rates and fees change, and your own situation decides what applies. We are not a law firm; where a lawyer or licensed agent is needed, a local partner handles it.
