France Simplified joint-stock company (SASU/SAS) tax calculator 2026
A French SASU/SAS pays corporate income tax (impôt sur les sociétés) at 15% on the first €42,500 of profit and 25% above that. Dividends drawn by the president are taxed under the flat PFU at 31.4%. As an assimilé-salarié, the president pays no social contributions on dividends in 2026.
This calculator estimates the 2026 corporate income tax (impôt sur les sociétés) due by a French SASU or SAS on its profit, plus the flat PFU tax on any dividends distributed to the president or shareholders.
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Result
France Simplified joint-stock company (SASU/SAS) 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 a SASU/SAS taxed in France?
A SASU (single-shareholder) or SAS is a company, so its profit is taxed under the impôt sur les sociétés (IS), separately from the shareholder. For 2026 the IS is charged on a two-band scale: the first €42,500 of taxable profit is taxed at the reduced rate of 15%, and every euro above €42,500 is taxed at the standard rate of 25%.
The 15% reduced band is available to qualifying small companies (broadly, fully paid-up capital and turnover under the SME threshold, mainly held by individuals). Companies that do not qualify are taxed at the flat 25% rate on the whole profit. Taxable profit is the accounting result adjusted for tax add-backs and deductions, after deducting the president's salary and social charges as business expenses.
Dividends and the president's social position
The president of a SASU/SAS is an assimilé-salarié: their salary is subject to the general employee and employer social security scheme, but any dividends they receive carry no social contributions. This is the key structural difference from a manager-owner of an SARL.
Dividends are paid out of profit that has already borne corporate tax. When distributed, they are taxed in the shareholder's hands under the prélèvement forfaitaire unique (PFU), the flat tax, at 31.4% for 2026. This single levy covers both the income-tax and social portions on the gross dividend, so no further contribution is layered on top for the assimilé-salarié president.
A worked example at €60,000 profit
Assume a qualifying SASU with taxable profit of €60,000 in 2026 (after paying the president's salary).
- 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 president distributes the full amount as a dividend, the PFU applies:
- Dividend €49,250 at 31.4% = €15,464.50
- Net dividend in the shareholder's pocket = €33,785.50
Combined, €60,000 of company profit turns into €33,785.50 of net personal income, an overall effective rate of about 43.7% once both the corporate tax and the dividend flat tax are counted. Because dividends carry no social contributions for the assimilé-salarié president, the arithmetic stops there.
Frequently asked questions
What is the corporate tax rate for a SASU in France in 2026?
A SASU pays impôt sur les sociétés at 15% on the first €42,500 of taxable profit (if it qualifies for the SME reduced rate) and 25% on profit above €42,500.
How much tax does a SASU pay on €60,000 profit?
On €60,000 of profit the corporate tax is €10,750: €42,500 × 15% (€6,375) plus €17,500 × 25% (€4,375).
How are SASU dividends taxed?
Dividends are taxed under the flat PFU at 31.4% in 2026. On a €49,250 dividend that is €15,464.50 of tax, leaving €33,785.50 net to the shareholder.
Does the president of a SASU pay social contributions on dividends?
No. The president is an assimilé-salarié, so their dividends carry no social contributions; the only levy on dividends is the 31.4% PFU flat tax.
When does the 25% corporate rate apply instead of 15%?
The 25% standard rate applies to all taxable profit above €42,500, and to the entire profit if the company does not meet the conditions for the 15% SME reduced band.
What is the effective tax on SASU profit taken as dividends?
Combining corporate tax and the 31.4% PFU, €60,000 of profit yields about €33,785.50 net, an overall effective rate of roughly 43.7%.
Official sources
- Direction générale des Finances publiques (DGFiP) — Corporate & personal income tax