EURL: what the manager keeps in 2026

The calculator splits profit between pay and dividends and applies the self-employed scale reformed in 2026.

Figures checked by Radif Partners · Editorial policy · How we calculate

excluding director pay

the rest goes to dividends after corporate tax

10% threshold for dividends subject to contributions

Take-home per month

€3,934

€47,203 a year, pay and dividends

Profit before director pay€84,000
Manager pay and contributions€42,000
of which social contributions€13,082
Net pay€28,918
Corporate tax (15 % then 25 %)− €6,300
Dividends paid out€35,700
Tax and contributions on dividends− €15,877
Income tax (on pay)− €1,538
Take-home for the year€47,203
Step-by-step calculation
  1. The majority manager is self-employed: contributions on pay after the 26 % allowance, and on the part of dividends above 10 % of share capital (€1,000).
  2. Corporate tax: 15 % up to €42,500 of profit, 25 % above, i.e. €6,300.
  3. Best split found: 100 % of profit as pay, €48,462 net a year, €1,258 more than your setting.

Estimate only, using 2026 Urssaf rates and the 2026 tax scale, not tax advice: only the Urssaf and the tax office set your actual amounts. How we calculate

The sole member-manager of an EURL (a one-member limited liability company) is self-employed for social security: since the reform applied in 2026, contributions are worked out on pay plus the contributions the company covers, less a flat 26 % allowance. On €40,000 of gross pay defined this way, the base is €29,600 and contributions reach €12,419, CSG-CRDS levies included. If the company pays corporate tax, remaining profit is taxed at 15 % up to €42,500, then 25 %; dividends above 10 % of share capital and partner current accounts bear the same contributions, which makes payouts unattractive with little capital. On €90,000 of turnover and €6,000 of costs the best split leaves €48,462 a year, against €46,680 if the EURL stays under income tax like a sole trader.

How the calculator works

Profit before pay is turnover minus costs. The share allocated to the manager covers pay and contributions, which the company settles. The engine applies the 2026 scale for craftspeople, traders and unregulated professions to the base after the 26 % allowance (decree no. 2024-688): progressive health, sick pay, basic and supplementary pension, disability and death, family benefits, CSG-CRDS and the training levy. Net pay is taxed like a salary, after the 10 % allowance.

Remaining profit pays corporate tax; dividends bear the flat tax, and the part already subject to contributions does not pay social levies twice. The default share capital is €1,000, which you can change.

EURL under corporate tax, €90,000 turnover, €6,000 costs, single
SplitNet payNet dividendsTake-home a year
All pay€57,606€0€48,462
100 % as pay€57,606€0€48,462

Limits

No set-up or accounting costs, no Acre relief, and no provisional start-up contributions on a flat base: the calculator shows final contributions. Contributions are detailed on self-employed (TNS) contributions and the 10% rule on EURL dividends.

What self-employed people in France ask

Why are EURL dividends rarely worth it?

Because the part above 10 % of share capital, share premium and partner current accounts carries self-employed contributions on top of tax. With €1,000 of capital, nearly the whole dividend is caught. More capital or money lent to the company through a current account raises the part that escapes.

Is an EURL under income tax the same as a sole trader?

For the numbers, yes: profit is taxed in the manager’s name and contributions are based on it, as for an EI on real profit. On €90,000 of turnover and €6,000 of costs that leaves €46,680 a year. Opting for corporate tax changes the calculation, which this calculator handles.

What did the 2026 reform change for an EURL manager?

Contributions and CSG-CRDS are now worked out on a single base: gross income, contributions not deducted, minus a 26 % allowance. Rates rose at the same time: health up to 8.5 %, supplementary pension at 8.1 %. The Urssaf says total levies stay the same overall, with a larger share going to pensions.

See also

Self-employed contributions (TNS)

The 2026 scale for self-employed people on real profit, from the reduced base to the minimums.

EURL dividends

The 10% of capital rule, contributions on the excess and what you actually keep.

EURL or SASU

The same profit in both company types: take-home, contributions and tipping point.

Sole trader on real profit

Contributions on profit, the yearly minimum and tax for a French sole trader.

Corporate tax (IS)

Two bands, the reduced-rate condition and what is left once profit is paid out.

Official texts and sources

Published by

Publisher of calculators for the self-employed in France · micro-enterprise, EI, EURL, SASU

Updated · Editorial policy · Contact

Rules 2026, checked on