What is SAS and SASU?
A société par actions simplifiée (SAS) is a flexible company form. A SASU is a SAS with one shareholder. Both pay IS by default.
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Current Rate (Any 12-month exercice, calendar year by default.)
IS 25%, or 15% on the first EUR 42,500 for a small company.
Example
A founder runs a SASU and pays herself as président, who is an assimilé salarié, through payroll.
How SAS and SASU works in France
The président of a SAS or SASU is an assimilé salarié: pay goes through payroll and the DSN, with employer contributions as for an executive employee but no unemployment insurance. Dividends carry no payroll or TNS contributions, only the PFU levies.
AccountsOS does not quote a combined charge rate, because no single official figure exists. Use the URSSAF simulator at mon-entreprise.urssaf.fr.
Related terms
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.
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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