France has genuinely simplified the small end of this: nearly every registration, whatever the structure, now goes through a single online portal, and the micro-entrepreneur regime lets you start with almost no paperwork at all. Here's what it takes to start a business in France in 2026.
1. Which business structure fits you?
Before you register anything, it helps to know what you're actually choosing between.
- Micro-entrepreneur. The simplified sole trader regime, popular with freelancers and small service providers. Registration is free for most activities, accounting is minimal, and social charges and tax are calculated as a flat percentage of revenue rather than profit. It comes with annual revenue caps.
- Entreprise individuelle (EI). The standard sole proprietorship, for once you outgrow the micro-entrepreneur revenue caps or want to deduct actual expenses instead of a flat rate.
- SARL or SAS (and their single-member versions, EURL and SASU). Limited liability companies, with SAS/SASU generally favored by startups for its flexible governance and easier path to bringing on investors.
2. Register your business
Nearly all business registration in France runs through the Guichet unique, a single online portal managed by INPI (Institut national de la propriété industrielle) at procedures.inpi.fr. It replaced the old, fragmented Centre de Formalités des Entreprises system, and a single declaration there now automatically registers you with the national business register, the trade and companies register if applicable, and the tax and social security authorities.
Registering as a micro-entrepreneur is free for most activities (commercial agents pay a small separate fee for a special register). You'll need to file within one month before or 15 days after you actually start trading. Registering a company, SARL or SAS, costs roughly €260 to €320 in total once you add the mandatory legal notice publication, and both structures only require €1 in minimum share capital. Companies also need Articles of Association, a capital deposit into a blocked account, and typically take 2 to 4 weeks to fully register, versus a much faster turnaround for micro-entrepreneurs.
3. Get your SIREN and SIRET
Registration through the Guichet unique automatically issues a SIREN (a 9-digit business identifier) and a SIRET (your SIREN plus a code for each physical location), both free. For companies, you'll also receive a K-bis certificate, the official proof of registration that French banks, clients, and government agencies will ask for.
4. Check licenses and permits
France doesn't issue a single national business license. What you need depends on your activity: regulated professions need diplomas or specific authorizations, and certain industries, food service, construction, medical, alcohol, carry their own permits on top of standard registration. Check with your local chamber of commerce (CCI) or trade association for anything industry-specific.
5. Understand French taxes
Micro-entrepreneurs pay flat-rate social charges (cotisations sociales) directly on gross revenue, not profit: 12.3% for commercial sales, 21.2% for commercial services, and 21.1% for liberal professions. You can't deduct actual expenses under this regime. An optional prepayment (versement libératoire) adds 1% to 2.2% of revenue as income tax instead of standard progressive rates, available if your household income is under certain thresholds. Annual revenue caps apply, roughly €77,000 to €84,000 for services and €188,000 to €203,000 for the sale of goods, depending on the exact figures in effect; cross them and you move to the standard regime.
Companies pay corporate income tax (impôt sur les sociétés) at a standard 25%, with a reduced 15% rate on the first €42,500 of profit for SMEs with turnover under €10 million.
VAT (TVA) is 20% standard, with reduced rates of 10%, 5.5%, and 2.1% for specific categories. Micro-entrepreneurs under the VAT exemption thresholds don't charge VAT at all and mark their invoices "TVA non applicable, Article 293 B du CGI"; crossing the threshold makes VAT registration mandatory partway through the year.
6. Stay compliant
Micro-entrepreneurs report revenue to URSSAF monthly or quarterly so social charges can be calculated, even in periods with zero revenue. From your second year onward, you'll also owe the Cotisation Foncière des Entreprises (CFE), a local business tax typically running €200 to €2,000 a year depending on your municipality; it's waived entirely if your revenue is under €5,000. Companies file full annual accounts (bilan, compte de résultat) prepared with a chartered accountant, along with an annual corporate tax return.
France business costs at a glance
| Item | Cost |
|---|---|
| Micro-entrepreneur registration | Free (most activities) |
| Company registration (SARL/SAS, Guichet unique) | ~€260 to €320 |
| Minimum share capital (SARL/SAS) | €1 |
| SIREN / SIRET | Free, automatic |
| Micro-entrepreneur social charges (on gross revenue) | 12.3% to 21.2% |
| Corporate tax, SME reduced rate (first €42,500 profit) | 15% |
| Corporate tax, standard rate | 25% |
| VAT (standard rate) | 20% |
| CFE local business tax (from year 2) | ~€200 to €2,000/year |
Frequently asked questions
How much does it cost to register as a micro-entrepreneur in France?
Free for most activities, filed through the Guichet unique portal.
What are the revenue caps for a micro-entrepreneur in France?
Roughly €77,000 to €84,000 for services and €188,000 to €203,000 for goods, depending on the exact figures in effect. Exceeding them moves you to the standard regime.
How much capital do I need to start a SARL or SAS in France?
Just €1 minimum, though total registration costs, including the mandatory legal notice, run roughly €260 to €320.
What's the corporate tax rate in France?
25% standard, reduced to 15% on the first €42,500 of profit for SMEs with turnover under €10 million.
Do micro-entrepreneurs in France pay VAT?
Not below the VAT exemption threshold. Crossing it makes VAT registration mandatory partway through the year, with the standard rate at 20%.
Fees and rates above come from INPI, URSSAF, and the Direction générale des Finances publiques as of 2026, and they do change over time, so double check before you file. None of this is legal or tax advice. Talk to a France-qualified expert-comptable or lawyer about your specific situation.