What is SARL and EURL?
A société à responsabilité limitée (SARL) is a limited company with at least two members. An EURL is a SARL with one member. The majority gérant is a TNS, not an employee.
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Current Rate (Any 12-month exercice, calendar year by default.)
IS 25% or 15%. An EURL with a natural-person sole member is under income tax by default, with an option for IS.
Example
The majority gérant of an SARL draws pay and dividends. Dividends above 10% of capital, premium and current-account balances bear TNS contributions.
How SARL and EURL works in France
A majority gérant is a travailleur non salarié paying contributions to the SSI and the URSSAF. Accounts must be approved within 6 months of year-end.
AccountsOS explains the owner-pay options and computes the dividend part above the 10% line. For contribution rates it points to the URSSAF simulator.
Related terms
A société par actions simplifiée (SAS) is a flexible company form. A SASU is a SAS with one shareholder. Both pay IS by default.
The prélèvement forfaitaire unique (PFU), or flat tax, is the default tax on dividends and interest paid to an individual in France: 31.4% in 2026.
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