Micro-entrepreneur 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.
| Micro-entrepreneur | Simplified joint-stock company (SASU/SAS) | |
|---|---|---|
| Description | Flat-rate scheme: contributions and tax as a % of turnover, costs not deductible. | Company: corporate tax on profit, PFU dividends 31.4%; president assimilé-salarié. |
Official sources
- Direction générale des Finances publiques (DGFiP) — Corporate & personal income tax