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 whom | Starting alone with low costs; 2026 turnover up to €203,100 (sales) or €83,600 (services, liberal professions) |
|---|---|
| Capital | None |
| Liability | Limited to business assets; your main home is protected (except fraud or serious breaches) |
| Tax | Income 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 whom | Solo founder who wants a company; the manager is covered by the self-employed social security scheme (SSI) |
|---|---|
| Capital | Free; at least 20% of cash contributions paid in at creation, the rest within 5 years |
| Liability | Limited to contributions (except management fault or personal guarantee) |
| Tax | Income tax by default when the member is an individual; corporate tax option available |
SASU (single-member SAS)
| For whom | Solo founder who wants a flexible structure; the president is treated as an employee (general scheme) if paid a salary |
|---|---|
| Capital | Free (€1 minimum); at least 50% of cash contributions paid in at creation, the rest within 5 years |
| Liability | Limited to contributions (except management fault or personal guarantee) |
| Tax | Corporate tax: 15% up to €42,500 profit (SMEs meeting conditions), 25% above; income tax option possible for 5 years |
SAS or SARL
| For whom | Project with several partners (SAS: 2 minimum; SARL: 2 to 100) |
|---|---|
| Capital | Free; at creation, SAS: 50% of cash contributions paid in, SARL: 20%; the rest within 5 years |
| Liability | Limited to each partner's contributions |
| Tax | Corporate tax (15% then 25%); income tax option possible under conditions |
The steps
- Choose your structure: micro-enterprise to test alone, SASU or EURL for a solo company, SAS or SARL with partners.
- Check whether your activity is regulated (diploma, town hall authorisation, approval) before registering.
- Choose the business address: your home, premises, a domiciliation company, a coworking space or an incubator.
- Company: write and sign the articles, then deposit the capital and get the certificate of deposit of funds.
- Company: publish the incorporation notice in a legal notices journal of the head office's département.
- Create your account on formalites.entreprises.gouv.fr (INPI one-stop shop) and file online with the required documents.
- Receive your proof of registration in the National Business Register, with your SIREN number and APE code.
- Within 60 days, apply to Urssaf for ACRE if eligible: it is no longer automatic since 2026.
- Open a bank account for the business, get insurance, then declare your turnover monthly or quarterly (micro).
Documents
- Valid identity document
- Residence permit allowing self-employment if you are not an EU citizen (to be checked with the one-stop shop)
- Proof of the business address (water, electricity or gas bill, lease or domiciliation contract)
- Sworn statement of no criminal conviction and statement of parentage, dated and signed
- Diploma, authorisation or licence if your activity is regulated
- Company: signed articles of association
- Company: certificate of deposit of funds (capital)
- Company: proof of publication of the legal notice
- Company: beneficial owners declaration (made during the filing)
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
- ACRE (aid for business creators and buyers) — Jobseekers, RSA or ASS recipients, 18-25 year-olds, creators in priority areas: reduced contributions in the first year, on request to Urssaf
- ARCE (France Travail) — Jobseekers receiving benefits: 60% of remaining unemployment rights paid as capital, in two instalments (ACRE required)
- Initiative France honour loan — Personal 0% loan, no guarantee, €10,000 on average, with mentoring; it helps obtain a bank loan
- Bpifrance Création – public aid database — Search engine for national and regional aid for business creators
Find a professional (official directories)
- Directory of lawyers in France – Conseil national des barreaux
- European Directory of Notaries – Council of the Notariats of the EU (includes notaries in France)
- Directory of the Order of Chartered Accountants (Ordre des experts-comptables)
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.
Business ideas for France
Mundyo shows you the ideas that work in France, with amounts in EUR.
See the numbers for my countryOfficial sources
- Service Public Entreprendre – Comment devenir micro-entrepreneur ? (vérifié le 15/09/2025)
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- impots.gouv.fr – Le versement libératoire
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