France Limited company (SARL/EURL) tax calculator 2026
A French SARL or EURL pays corporate tax (impôt sur les sociétés) at a reduced 15% rate on the first €42,500 of taxable profit and 25% above that. Dividends drawn by the owners face a flat tax (PFU) of 31.4%. A majority manager (gérant majoritaire) is taxed as self-employed (TNS) for social security.
This calculator estimates the corporate tax (impôt sur les sociétés) a French SARL or EURL owes on its 2026 profit, plus the flat tax on any dividends distributed to the owners.
Calculate estimate
Result
France Limited company (SARL/EURL) tax rates 2026
| Band or item | Rate |
|---|---|
| Corporate tax: Up to €42,500 | 15% |
| Corporate tax: Over €42,500 | 25% |
| Dividend tax (on distribution) | 31.4% |
Source: taxsummaries.pwc.com
How is corporate tax calculated for a French SARL/EURL?
A SARL (multi-member) or EURL (single-member) is normally subject to the impôt sur les sociétés (IS), the French corporate income tax, charged on the company's net taxable profit after deductible expenses, salaries and social contributions. For 2026 the tax uses two bands:
- 15% on the portion of taxable profit up to €42,500 (the reduced small-company rate);
- 25% on all profit above €42,500 (the standard rate).
The 15% reduced band is designed for smaller companies. Once profit passes €42,500, only the excess is taxed at 25%, so the two rates stack rather than replacing each other. The tax is assessed at company level, separately from what the owners personally receive.
Social contributions and the gérant majoritaire (TNS)
How the manager is treated for social security depends on their shareholding. A gérant majoritaire (a manager who, alone or with their household, holds more than half the shares) is classed as a travailleur non salarié (TNS), or self-employed worker. Their remuneration and, in part, their dividends feed into the self-employed social contribution base rather than the standard employee payroll scheme.
Because the manager is a TNS, their salary is a deductible expense for the company (reducing the IS base), while the contributions themselves are calculated on that remuneration. Dividends paid to a TNS manager can also attract self-employed social contributions on the portion exceeding certain capital-based limits, in addition to the flat tax described below.
Taxing dividends: the 31.4% flat tax (PFU)
After the company has paid its corporate tax, remaining profit can be distributed as dividends. Dividends paid to individual shareholders are, by default, subject to a single flat levy (the prélèvement forfaitaire unique, or PFU) of 31.4%, covering both income tax and social levies. This is withheld on the gross dividend, so the shareholder keeps the balance.
Profit is therefore taxed twice in sequence: once at the company through the IS, and again in the shareholder's hands through the 31.4% flat tax when distributed. Retaining profit inside the company defers the second layer.
A worked example
Suppose a SARL reports €60,000 of taxable profit for 2026.
- First €42,500 at 15% = €6,375
- Remaining €17,500 at 25% = €4,375
- Total corporate tax (IS) = €10,750
That leaves €49,250 of after-tax profit. If the owners distribute all of it as dividends, the 31.4% flat tax takes €15,464.50, leaving €33,785.50 net in the shareholders' hands. Keeping the profit in the company avoids that second charge until a later distribution.
Frequently asked questions
What is the corporate tax rate for a SARL in France in 2026?
A French SARL pays 15% corporate tax (impôt sur les sociétés) on the first €42,500 of taxable profit and 25% on profit above that threshold.How much tax does a SARL pay on €60,000 of profit?
On €60,000 of profit, the IS is €6,375 (15% on the first €42,500) plus €4,375 (25% on the remaining €17,500), for a total of €10,750, leaving €49,250 after tax.How are SARL dividends taxed in France?
Dividends paid to individual shareholders are subject to a flat tax (PFU) of 31.4%, withheld on the gross amount and covering income tax and social levies.What is a gérant majoritaire and how is it taxed?
A gérant majoritaire is a manager holding more than half the SARL's shares. They are treated as self-employed (TNS, travailleur non salarié) for social security rather than as an employee.When does the 25% corporate rate apply instead of 15%?
The reduced 15% rate applies only to the first €42,500 of taxable profit; every euro of profit above €42,500 is taxed at the standard 25% rate.Is a EURL taxed the same as a SARL?
When subject to corporate tax, a single-member EURL uses the same bands as a SARL: 15% up to €42,500 of profit and 25% above, with dividends taxed at the 31.4% flat rate.Official sources
- Direction générale des Finances publiques (DGFiP) — Corporate & personal income tax