French Freelance Status Simulator: SASU, EURL, Micro

Micro, EURL, SASU or umbrella: comparing net income in 2026

The simulator runs the same turnover through four French business statuses and computes a super net for each: what is left after social contributions, income tax, corporate tax and the flat tax on dividends, plus contribution-free perks (meal vouchers, PEE savings plan, CESU). Rates are simplified, but thresholds and tax brackets are the 2026 ones.

Rules applied

• Micro (BNC): contributions of 25.6% of turnover (19.2% with ACRE), income tax on 66% of turnover; ranked last above €83,600.
• Expenses: subtracted from the super net for every status. In micro they reduce neither contributions nor tax; with an umbrella company they are refunded free of contributions up to 30% of turnover.
• EURL: turnover − expenses − perks, divided by 1.45 (1.25 with ACRE) to get net pay.
• SASU: salary cost = 1.8 × net; corporate tax 15% up to €42,500 then 25%; dividends at the 31.4% flat tax. Default mixed strategy: 60% salary, 40% profit.
• Umbrella company: management fee (7%), then net = base ÷ 1.9.
• Income tax on the 2026 brackets with family quotient, after a 10% deduction on salaries.

Example with the default values

€550 × 215 days = €118,250 turnover, €4,000 expenses, single, ACRE ticked, €3,974 of perks (€1,574 of meal vouchers, i.e. €7.32 exempt out of the €10 entered × 215 days, and €2,400 PEE).

Without ACRE the EURL drops to €66,388 and still beats the SASU.

Limits

• Contributions use flat coefficients; the training levy (CFP) is not added; no family-quotient cap or tax reduction for low incomes.
• Meal vouchers: only the employer share up to €7.32 per voucher (2026 cap) counts as a contribution-free perk; any excess stays in ordinary pay.
• Micro ACRE at 19.2% applies to businesses created from 1 July 2026.
• These are French rules; an estimate that does not replace an accountant's advice.

Sources and dates: French Finance Act for 2026 (brackets on 2025 income); Entreprendre Service Public: micro-BNC 25.6% from 01/01/2026, €83,600 micro ceiling for 2026 to 2028, 31.4% flat tax (Social Security Financing Act 2026) from 01/01/2026, 15% corporate tax up to €42,500; Decree 2026-69 (ACRE at 25% from 01/07/2026); €37,500 VAT franchise threshold; 2026 PASS of €48,060 (order of 22/12/2025) (checked 14/10/2026).

Frequently Asked Questions

Which status pays a freelancer best on €118,250 of turnover?

With the simulator's defaults (€550 day rate over 215 days, €4,000 expenses, single, ACRE), the EURL comes first with €75,271 of annual super net, ahead of the mixed SASU (€63,314) and the umbrella company (€47,612). Micro is ruled out because turnover exceeds its ceiling.

What is the French micro-business turnover ceiling in 2026?

€83,600 for services (BIC services and BNC), valid from 2026 to 2028. The VAT franchise is a separate threshold: €37,500 for services, with a higher €41,250 limit.

What contribution rate applies to a liberal-profession micro-business in 2026?

25.6% of turnover since 1 January 2026 for micro-BNC under the general scheme, excluding the training levy, which the simulator does not add. With ACRE the simulator uses 19.2%, the 25% exemption that applies to businesses created from 1 July 2026.

How are SASU dividends taxed in 2026?

Profit first bears corporate tax (15% up to €42,500, 25% above), then dividends bear the 31.4% flat tax: 12.8% income tax and 18.6% social levies since 1 January 2026. The simulator does not offer the progressive-scale option.

Is this tool really free?

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