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canonical: "https://euincnow.com/company-formation-france"
dateModified: "2026-10-11"
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# Company Formation in France: Types, Taxes and Costs

Forming a company in France takes roughly one to two weeks and is handled fully online through the Guichet unique run by INPI, with the Kbis registration extract usually issued within about three to seven business days. Founders typically pick the SAS or its single-shareholder version SASU, or the SARL, all of which can be formed with as little as EUR 1 of capital. Corporate income tax is 25% (a reduced 15% applies to the first EUR 42,500 of profit for small companies), standard VAT is 20%, and there is no French residency requirement to be a director.

## France at a glance

- France is an EU member state with its own national company forms and registration rules. Compare company types, capital, tax, timing and signing requirements before you choose. The proposed 28th Regime (EU Inc) is a separate option that is not available yet.

### Company types in France

- SAS (Societe par Actions Simplifiee) The default for startups and foreign founders. Limited liability, no minimum capital, governance set freely by the articles, and easy to issue shares to investors.
- SASU (single-shareholder SAS) The one-founder version of the SAS, with the same flexibility and investor-friendly share structure.
- SARL (Societe a Responsabilite Limitee) A limited liability company with more rigid statutory governance, common for owner-run and family businesses. The single-member version is the EURL.

* Company formation in France: key facts (last reviewed July 2026)

- Corporate tax

  Standard corporate income tax is 25%. A reduced 15% rate applies to the first EUR 42,500 of profit for small companies with turnover up to EUR 10 million that are at least 75% held by individuals.

- VAT rate

  Standard VAT (TVA) is 20%, with reduced rates of 10% and 5.5% and a super-reduced 2.1% on a few items such as certain medicines and the press.

- Dividends & payroll taxes

  Dividends to individuals fall under the 30% flat tax (the PFU). Personal income tax reaches 45%, and employer social charges are the heavyweight item at commonly 25% to 42% of gross salary. The CIR research credit claws a lot of this back for eligible startups.

- Minimum share capital

  No legal minimum for the SAS, SASU, SARL and EURL: they can be formed with as little as EUR 1. For cash contributions an SAS pays up at least 50% at incorporation and an SARL at least 20%, with the balance within 5 years. An SA requires EUR 37,000.

- Setup time

  Filed fully online via the Guichet unique. Once the file is complete and capital deposited, the Kbis registration extract is typically issued within about 3 to 7 business days; the whole process usually runs 1 to 2 weeks.

- Remote setup

  Yes. Since 2023 all formation formalities are filed online through the INPI-run Guichet unique. Non-resident founders can incorporate remotely, often via a lawyer or agent, and the share capital can be deposited online through fintech banks such as Qonto or Shine.

- Director / residency

  No French or EU residency requirement to be a director or president of an SAS, SASU, SARL or SA. A non-EU national who wants to live in France to run the business needs a residence permit, but not merely to hold the director role from abroad.

- Banking options

  A French or EU account is needed to deposit the share capital (into a blocked account) and to operate. Options include traditional banks (BNP Paribas, Societe Generale, Credit Agricole) and online business banks popular with founders, such as Qonto, Shine and Finom, which handle the capital deposit remotely.

* Since 2023 the INPI Guichet unique is the single mandatory online portal for forming any French company. The SAS and SASU dominate among startups because governance is set freely by contract and shares are easy to issue. France keeps no minimum capital for these forms and no director residency requirement, plus innovation incentives like the R\&D tax credit and Jeune Entreprise Innovante status.

## How to register a company in France

- Step by step, this is how a France formation actually runs:

1. **Choose SAS or SARL.** The SAS is the startup default for its flexible governance and investor familiarity; the SARL suits family-style businesses.
2. **Draft statutes and deposit capital.** Capital from EUR 1 goes into a blocked account at a bank or notary, which issues the deposit certificate.
3. **Publish the legal notice.** A formation notice runs in an authorised journal (JAL), typically EUR 150 to 230.
4. **File on the INPI Guichet unique.** Since 2023 all formalities go through the single online portal; registration follows in days once the file is complete.
5. **Receive the Kbis and set up tax.** The Kbis extract proves existence; VAT numbers and corporate tax settings follow automatically from the filing.

## What company formation in France costs

- Registry fees are modest (roughly EUR 40 for a commercial company) and the legal notice adds EUR 150 to 230, so a lean self-managed SAS can be formed for about EUR 200 to 300 plus drafting help. Accounting is where France costs: expect EUR 100 to 300 a month for a small company, and social charges on any salaried president are significant.

## Who can form a company in France

- Check ownership eligibility separately from director, local-address and licensing requirements. Permission to own shares does not automatically give you permission to live or work in France. The director and residency information above identifies the main formation conditions to review.
- France fits startups raising from French or EU funds, businesses with French customers or staff, and founders using the strong R\&D incentives (CIR). Social charges and administrative depth are real, so a purely offshore-style light entity is better formed elsewhere.

## After registration: what France expects each year

- Annual accounts are approved by shareholders and filed with the commercial court registry. The corporate tax return is due within three months of year end (with a May date for calendar-year companies), VAT is monthly or quarterly, and the CFE local business tax arrives from the second year. Payroll filings are monthly and best outsourced.

## France and the 28th Regime (EU Inc)

- EU Inc, the proposed 28th Regime, would add a harmonised company form in EU member states. Registration is not open and no launch date is confirmed. A national company in France is available under existing rules, but a later EU Inc conversion would depend on the adopted law and eligibility. Read how to prepare an EU Inc company, or compare current options in company formation in Europe.

## Sources and review scope

- Use the linked registries, authorities and specialist references to check the requirements for your company. A review of formation costs and filings does not replace a review of your tax position.
- No separate topic-level check date is recorded for this profile. Confirm the current requirements with the linked authority before proceeding.

### Reference links

- [taxsummaries.pwc.com][1]
- [procedures.inpi.fr][2]

## Frequently asked questions

### Can a foreigner open a company in France?

- No French or EU residency requirement to be a director or president of an SAS, SASU, SARL or SA. A non-EU national who wants to live in France to run the business needs a residence permit, but not merely to hold the director role from abroad.

### How long does company formation in France take?

- Filed fully online via the Guichet unique. Once the file is complete and capital deposited, the Kbis registration extract is typically issued within about 3 to 7 business days; the whole process usually runs 1 to 2 weeks.

### What corporate tax does a company in France pay?

- The headline summary is 25% (15% small band), with standard VAT of 20%. Company form, activity, size and where the business operates can change the treatment. Read the detailed tax information and confirm the rules for your case.

### Can I form a company in France remotely?

- Yes. Since 2023 all formation formalities are filed online through the INPI-run Guichet unique. Non-resident founders can incorporate remotely, often via a lawyer or agent, and the share capital can be deposited online through fintech banks such as Qonto or Shine.

## Source URLs

[1]: https://taxsummaries.pwc.com/france/corporate/taxes-on-corporate-income

[2]: https://procedures.inpi.fr/