Sole proprietor (real regime) vs Simplified joint-stock company (SASU/SAS): tax comparison 2026
Compare the tax burden of the two legal forms with your own numbers, using each calculator below.
| Sole proprietor (real regime) | Simplified joint-stock company (SASU/SAS) | |
|---|---|---|
| Description | Real income (revenue − costs), progressive income tax + TNS contributions. | Company: corporate tax on profit, PFU dividends 31.4%; president assimilé-salarié. |
Official sources
- Direction générale des Finances publiques (DGFiP) — Corporate & personal income tax