Micro-enterprise or SASU: when does a company start paying off?
What decides is less your turnover than the share of it your business expenses swallow.
Figures checked by Radif Partners · Editorial policy · How we calculate
Micro-enterprise or SASU?
Monthly gap
€226
| Micro-enterprise, monthly | €2,878 |
| SASU, monthly | €2,652 |
| Better option | Micro-enterprise |
For someone working alone with few expenses, the French micro-enterprise scheme leaves more income in 2026 than a SASU right up to the scheme’s ceiling: a freelance consultant with €83,600 of turnover and €3,000 of costs keeps €49,374 a year as a micro-entrepreneur against €45,976 through a SASU (société par actions simplifiée unipersonnelle, a one-shareholder company), according to our engine. The micro scheme takes 25.6 % of turnover received for freelance professions, 21.2 % for commercial or craft services and 12.3 % for selling goods, and ignores your real costs. A SASU only taxes profit: IS, the French corporate tax, at 15 % up to €42,500, contributions on the president’s salary and the 31.4 % flat tax on dividends. So the switch depends on costs: on €60,000 of freelance turnover, the SASU pulls ahead from €11,500 of annual expenses, 19 % of turnover, before counting what running a company costs. The micro scheme is also capped at €83,600 for services and €203,100 for sales.
Two ways of taxing the same work
The micro-enterprise scheme only looks at turnover received. Every month or quarter you declare receipts and the Urssaf, the body collecting social contributions, takes a fixed percentage (service-public, sheet F36232): 12.3 %, 21.2 % or 25.6 % depending on the activity. For income tax, a flat allowance of 71 %, 50 % or 34 % stands in for your real costs. Software, office rent or a car make no difference to the bill.
A SASU works on profit. Costs are deducted, then what is left is shared between the president’s salary, charged at general-scheme rates, corporate tax and dividends under the PFU flat tax (prélèvement forfaitaire unique). The engine looks for the split that leaves the most disposable income; at low profit it pays little or no salary.
With few expenses, micro stays ahead
| Turnover | Micro, income / yr | SASU, income / yr | Gap in favour of micro |
|---|---|---|---|
| €30,000 | €18,847 | €15,744 | €3,103 |
| €50,000 | €31,096 | €27,315 | €3,781 |
| €70,000 | €41,976 | €38,591 | €3,385 |
| €83,600 | €49,374 | €45,976 | €3,399 |
Across the whole range the scheme allows, micro wins when costs are low. The reason is simple: a consultant who spends little pays 25.6 % on receipts that are nearly all income, while the SASU adds a layer of corporate tax and a layer of dividend tax. The company has nothing to offset them with.
The real trigger: how much you spend
Once expenses rise, the micro scheme charges contributions on money that never reaches you. For three profiles, the engine finds the annual expense level from which a SASU leaves higher income.
| Profile | Turnover | Costs from which the SASU wins | Share of turnover |
|---|---|---|---|
| Consultant, freelance profession (BNC) | €60,000 | €11,500 | 19 % |
| Tradesperson, services (BIC) | €60,000 | €23,500 | 39 % |
| Selling goods | €150,000 | €91,500 | 61 % |
The consultant tips first, combining the highest contribution rate with the smallest allowance. The tradesperson holds out longer thanks to a lower rate and a bigger allowance. The seller of goods, on 12.3 % and a 71 % allowance, only tips with very heavy purchases, from €91,500 of costs on €150,000 of sales. Treat these figures as a minimum: company bookkeeping, which we do not price, pushes them higher. The mini-calculator at the top has a box for it.
Before jumping to a company, look at the middle step. A sole trader on real profit (entreprise individuelle au réel) also deducts costs, with no corporate tax and no dividends; the comparison with micro is on micro or real profit.
The ceiling, a limit a SASU does not have
The micro scheme stops at €83,600 of annual turnover for services and €203,100 for sales (sheet F32353). One year over is tolerated; two consecutive years over end the scheme on the next 1 January. A SASU has no ceiling at all. If your business is taking off, that headroom matters as much as this year’s figures; thresholds are covered on the micro-enterprise ceiling.
What an optimised SASU gives up
The split that maximises SASU income relies on a small salary and large dividends. It works in the short run, but a zero salary validates no pension quarters, the units in which French pension rights are counted, and the president never has unemployment cover for the director role. A micro-entrepreneur contributes on every euro received, so cover follows activity with no trade-off to manage. Fine-tune the split on salary or dividends and see what the president’s pay costs on SASU president pay.
If you arrive from abroad, the practical gap is also one of paperwork: a micro-entrepreneur simply files turnover online each month or quarter on autoentrepreneur.urssaf.fr, while a SASU means running a separate legal entity. These figures are estimates from the 2026 scales, not personal advice; the Urssaf and the French tax office set what you actually owe.