Limited company (SARL/EURL) 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.
| Limited company (SARL/EURL) | Simplified joint-stock company (SASU/SAS) | |
|---|---|---|
| Description | Company: corporate tax on profit, PFU dividends; majority manager TNS. | Company: corporate tax on profit, PFU dividends 31.4%; president assimilé-salarié. |
Official sources
- Direction générale des Finances publiques (DGFiP) — Corporate & personal income tax