Micro-entrepreneur or SASU: which should a French founder choose?
A micro-entrepreneur pays contributions on turnover with almost no accounting, up to EUR 203,100 of sales or EUR 83,600 of services in 2026. A SASU pays IS on profit and the président is paid through payroll. The choice depends on your costs and your income needs.
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Detailed Explanation
## The two structures
- Micro-entrepreneur
a sole trader. Contributions are a percentage of turnover (12.3% sales, 21.2% BIC services, 25.6% BNC under the SSI, 23.2% CIPAV) and expenses do not reduce them. Ceilings for 2026 are EUR 203,100 for sales and EUR 83,600 for services. - **SASU**: a company with one shareholder. It pays IS at 25%, or 15% on the first EUR 42,500 of profit for a small company. The président is an assimilé salarié, paid through payroll.
## What changes
With high costs, the SASU taxes only profit. With low costs and a small turnover, the micro regime is simpler and cheaper to run. The SASU brings accounts, a liasse fiscale and a deposit with the greffe.
## How Finn helps
Finn computes both for your numbers and cites the URSSAF simulator for the SASU charges, because no single official rate exists. The choice itself is made with your expert-comptable.
Source: https://entreprendre.service-public.gouv.fr/vosdroits/F32353
Real-World Examples
Freelance consultant, few costs
EUR 40,000 of BNC turnover under the SSI: contributions of 25.6%, which is EUR 10,240, and almost no accounting.
Agency with real costs
High subcontractor costs mean profit is far below turnover, so the SASU's tax on profit can be lower.
Growing sales
Near the EUR 83,600 services ceiling, a company stops being a choice and becomes a need.
Common Mistakes to Avoid
- Comparing only the tax rate and not the social contributions
- Forgetting that micro-entrepreneur costs do not reduce contributions
- Ignoring the annual accounts and deposit work of a SASU
Frequently Asked Questions
Can I switch later?
Yes. A sole trader can create a company when the business grows. Ask your expert-comptable about the timing.
Does AccountsOS choose for me?
No. Finn shows the figures for both. The decision is yours and your expert-comptable's.
Practical Tips
- Total your expected costs before you decide
- Run both figures for a realistic year, not the best one
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