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How to register a business in France (2026)

In France, the micro-enterprise is the simplest way to start on your own: free online registration on the INPI one-stop shop, with social contributions based on your turnover. To have partners, protect your assets further or grow, an SASU, EURL, SAS or SARL company needs articles of association, a capital deposit and a legal notice.

Checked on 2026-10-28. Rules change: confirm with the official office before paying.

Where to register

Guichet unique des formalités des entreprises (INPI)

Which legal form to choose

Micro-enterprise (sole trader)

For whomStarting alone with low costs; 2026 turnover up to €203,100 (sales) or €83,600 (services, liberal professions)
CapitalNone
LiabilityLimited to business assets; your main home is protected (except fraud or serious breaches)
TaxIncome tax after a flat allowance (71% sales, 50% services, 34% liberal) or a flat withholding of 1%, 1.7% or 2.2% of turnover; VAT exemption possible

EURL (single-member SARL)

For whomSolo founder who wants a company; the manager is covered by the self-employed social security scheme (SSI)
CapitalFree; at least 20% of cash contributions paid in at creation, the rest within 5 years
LiabilityLimited to contributions (except management fault or personal guarantee)
TaxIncome tax by default when the member is an individual; corporate tax option available

SASU (single-member SAS)

For whomSolo founder who wants a flexible structure; the president is treated as an employee (general scheme) if paid a salary
CapitalFree (€1 minimum); at least 50% of cash contributions paid in at creation, the rest within 5 years
LiabilityLimited to contributions (except management fault or personal guarantee)
TaxCorporate tax: 15% up to €42,500 profit (SMEs meeting conditions), 25% above; income tax option possible for 5 years

SAS or SARL

For whomProject with several partners (SAS: 2 minimum; SARL: 2 to 100)
CapitalFree; at creation, SAS: 50% of cash contributions paid in, SARL: 20%; the rest within 5 years
LiabilityLimited to each partner's contributions
TaxCorporate tax (15% then 25%); income tax option possible under conditions

The steps

  1. Choose your structure: micro-enterprise to test alone, SASU or EURL for a solo company, SAS or SARL with partners.
  2. Check whether your activity is regulated (diploma, town hall authorisation, approval) before registering.
  3. Choose the business address: your home, premises, a domiciliation company, a coworking space or an incubator.
  4. Company: write and sign the articles, then deposit the capital and get the certificate of deposit of funds.
  5. Company: publish the incorporation notice in a legal notices journal of the head office's département.
  6. Create your account on formalites.entreprises.gouv.fr (INPI one-stop shop) and file online with the required documents.
  7. Receive your proof of registration in the National Business Register, with your SIREN number and APE code.
  8. Within 60 days, apply to Urssaf for ACRE if eligible: it is no longer automatic since 2026.
  9. Open a bank account for the business, get insurance, then declare your turnover monthly or quarterly (micro).

Documents

How much it costs

Micro-enterprise: registration is free (commercial agents: €23.21). Commercial company (2026): €33.83 registration + €19.33 beneficial owners declaration, plus the legal notice in mainland France: SASU €142, EURL €124, SARL €148, SAS €199 excl. VAT. Lawyer or chartered accountant fees are extra if you hire one.

How long it takes

Time to get the SIREN number: to be checked with the one-stop shop. Company: the "pending registration" receipt is valid for 1 month; an incomplete file must be completed within 15 working days. Remember: apply for ACRE within 60 days, choose the flat tax withholding before the end of the 3rd month.

Taxes

Micro: income tax after a flat allowance (71%, 50% or 34%) or flat withholding (1%, 1.7% or 2.2% of turnover) depending on your income. VAT: exemption up to €85,000 (sales) or €37,500 (services) in 2026. Company: corporate tax 15% up to €42,500, then 25%. CFE business tax exempt in the year of creation.

Social security

Micro (2026): 12.3% of turnover (sales), 21.2% (services), 25.6% (liberal) or 23.2% (Cipav), paid to Urssaf monthly or quarterly; nothing if you earn nothing. ACRE: contributions cut by 25% (Service Public, July 2026). EURL: manager in the SSI scheme. SASU: president in the general scheme if paid.

Support and funding

Find a professional (official directories)

Watch out

Registering a micro-enterprise is free on the official one-stop shop: no need to pay a private website. Exceeding the ceiling two years in a row ends the micro regime. In an SASU, a manager paid only in dividends has no social protection. The ACRE amount changed in 2026: to be checked with the one-stop shop.

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