Countries/France
France

Starting a business in France

A 25% corporate rate, a reduced band for smaller companies, and a choice of entity that decides how the founder is treated socially and for tax.

SAS or SARL?All guides
At a glanceVerified Sep 2026
25%
Corporate tax
15%
First EUR 42,500, SME
20%
VAT
EUR 1
Minimum capital
Verified against official sourcesSee citations →

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France guides
Company formationRegistration steps, costs, timelines and documents.Corporate taxRates, VAT and the reliefs that actually apply.Business lawsCompliance, UBO rules, labour law and penalties.Free zonesChoosing a zone, setup process, mainland comparison.Banking & financeBusiness accounts, payment gateways, crypto rules.Visas & residencyGolden, investor and freelance visa pathways.

The decision that shapes everything: SAS or SARL

SAS
Simplified joint-stock
  • Statutes are largely freely drafted
  • President is treated as an assimilated employee
  • Higher social charges, fuller social cover
  • The form investors expect for equity rounds
vs
SARL
Limited liability
  • Governance is fixed by the Commercial Code
  • Majority manager falls under the self-employed regime
  • Lower social charges on the same drawings
  • Share transfers require shareholder approval

All France guides

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