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Micro-entreprise / SASU / EURL Comparator

Micro-entreprise vs SASU vs EURL: which structure earns you the most for your revenue?

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Annual revenue80 000 €
20 000 €300 000 €
€
Best net

Micro-entreprise

⚠ Cap

52 515 €

Est. net / year · 65,6%

Social charges−18 480 €
Income tax−9 005 €

· Cotisations : 23,1% du CA

· Abattement IR : 34%

· Plafond CA : 77 700 €/an

CA > plafond micro. SASU ou EURL recommandée.

⚠ Plafond micro-entreprise dépassé (77 700 €)

SASU

43 851 €

Est. net / year · 54,8%

Social charges−18 483 €
Corporate tax−6 000 €
Income tax−1 466 €

· Salaire brut : 27 586 €/an

· IS : 6 000 €/an

· Dividendes nets : 23 800 €/an

Recommandé si CA ≥ 60 000 €/an, grande entreprise cliente, ou besoin de crédibilité.

EURL (IS)

37 579 €

Est. net / year · 47,0%

Social charges−14 400 €
Corporate tax−5 040 €
Income tax−13 €

· Rémunération : 32 000 €/an

· Charges TNS : 14 400 €/an

· IS : 5 040 €/an

Recommandé si CA ≥ 50 000 €/an et volonté de conserver des dividendes.

Visual net comparison

Micro52 515 €(65,6%)
SASU43 851 €(54,8%)
EURL37 579 €(47,0%)

* Simplified estimates for illustrative purposes. Assumptions (salary/dividend split, charge rates) vary by situation. Consult an accountant for your personal situation.

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How to use the legal structure comparator

Enter your projected annual revenue. For SASU and EURL structures, also enter the gross monthly salary you plan to pay yourself. The comparator calculates in real time the social contributions, corporate or income tax, and your net available income for each structure. Test different scenarios to identify the break-even point between legal forms.

Micro, SASU or EURL: what is the real difference?

Micro-enterprise is the simplest: contributions calculated on gross revenue (12.3% to 23.1%), no complex accounting, but no real expense deduction or optimization. SASU treats its president as an employee-equivalent (~65% combined contributions), with better social coverage and access to dividends under the 30% flat tax. EURL under corporate tax falls under the self-employed (TNS) regime (~45% on salary), with lower contributions but less social protection. Beyond €60,000–70,000 in net revenue, SASU and EURL generally become more advantageous.

Methodology and limitations

SASU calculations use 2025 URSSAF employee-equivalent contribution grids. EURL calculations apply 2025 TNS rates (~45% on salary) and corporate tax at 15% on the first €42,500 of profit, then 25% above. For micro-enterprise, 2025 URSSAF rates are applied directly to revenue. This comparator does not account for operating costs, accounting fees, or VAT. Consult an accountant to validate your structure choice.

Frequently asked questions about legal structures

What is the difference between EURL and SASU?
EURL (single-member LLC) has a majority manager covered by the self-employed (TNS) regime with ~45% contributions. SASU (single-member simplified joint-stock company) has a president treated as an employee with higher charges (~65% combined employer/employee), but better social protection and access to unemployment insurance.
When is it better to switch from micro to a company?
Switching to a company structure generally makes sense at €50,000–60,000 net revenue after charges, or when you exceed micro revenue caps (€77,700 for BNC/BIC services). A company also allows optimization via salary+dividend remuneration and deduction of actual expenses.
Does the 30% flat tax apply to EURL dividends?
Not automatically. In an EURL, dividends exceeding 10% of share capital and current account contributions are subject to TNS social contributions (~45%). The flat tax (30% PFU) applies by default only in SASU for all dividends.
Can you combine a micro-enterprise with a company?
Yes, it is possible to simultaneously have a micro-enterprise and be a company director, provided the activities are distinct and there is no conflict of interest. However, cumulation rules vary by situation — consult an accountant.