France has stripped a lot of friction out of the small end of business formation: essentially every registration, no matter the structure, now runs through one online portal, and the micro-entrepreneur regime lets you get going with barely any paperwork. Here's how the process works in 2026.
1. Micro-entrepreneur, entreprise individuelle, or company
Founders in France are typically weighing one of these.
- Micro-entrepreneur. A simplified sole trader regime that freelancers and small service providers gravitate toward. Registering is free for most activities, bookkeeping stays minimal, and both social charges and tax are calculated as a flat percentage of revenue rather than profit. The tradeoff is a set of annual revenue caps.
- Entreprise individuelle (EI). The standard sole proprietorship, useful once you've outgrown the micro-entrepreneur caps or would rather deduct actual expenses than accept a flat-rate calculation.
- SARL or SAS (plus their single-member versions, EURL and SASU). Limited liability structures, with SAS/SASU the usual pick among startups thanks to its flexible governance and a smoother path to bringing investors on board.
2. Registering the business
Practically all business registration in France goes through the Guichet unique, one online portal run by INPI (Institut national de la propriété industrielle) at procedures.inpi.fr. It replaced the older, more fragmented Centre de Formalités des Entreprises system, and filing a single declaration there now registers you automatically with the national business register, the trade and companies register where relevant, and the tax and social security authorities all at once.
Registering as a micro-entrepreneur costs nothing for most activities (commercial agents pay a small separate fee for a dedicated register), and the filing has to happen within one month before or 15 days after trading actually begins. Registering a company instead, SARL or SAS, runs roughly €260 to €320 in total once the mandatory legal notice publication is factored in, and both structures need only €1 in minimum share capital. Companies additionally need Articles of Association and a capital deposit into a blocked account, and full registration typically takes 2 to 4 weeks, considerably longer than the near-instant turnaround for micro-entrepreneurs.
3. Getting your SIREN and SIRET
Filing through the Guichet unique automatically generates a SIREN (a 9-digit business identifier) and a SIRET (that SIREN plus a code tied to each physical location), both at no cost. Companies additionally receive a K-bis certificate, the official proof of registration that French banks, clients, and government bodies routinely ask to see.
4. Licenses and permits
There's no single national license covering business activity in France. What's required depends on what you actually do: regulated professions need diplomas or specific authorizations, and sectors like food service, construction, medical practice, and alcohol sales each carry their own permits on top of the standard registration. Your local chamber of commerce (CCI) or trade association is the right place to check anything specific to your industry.
5. Social charges, corporate tax, and VAT
Micro-entrepreneurs pay flat-rate social charges (cotisations sociales) calculated directly on gross revenue rather than profit: 12.3% for commercial sales, 21.2% for commercial services, and 21.1% for liberal professions, with no ability to deduct actual expenses under this regime. An optional prepayment (versement libératoire) can replace standard progressive income tax with a flat 1% to 2.2% of revenue instead, available to those whose household income falls under certain thresholds. Annual revenue caps apply throughout, roughly €77,000 to €84,000 for services and €188,000 to €203,000 for goods depending on the exact figures in effect, and crossing them shifts you onto the standard regime.
Companies pay corporate income tax (impôt sur les sociétés) at a standard 25%, reduced to 15% on the first €42,500 of profit for SMEs with turnover under €10 million.
VAT (TVA) sits at a standard 20%, with reduced rates of 10%, 5.5%, and 2.1% applying to specific categories of goods and services. Micro-entrepreneurs below the VAT exemption thresholds skip charging VAT entirely and mark invoices "TVA non applicable, Article 293 B du CGI"; crossing that threshold triggers mandatory VAT registration partway through the year.
6. Staying compliant
Micro-entrepreneurs report revenue to URSSAF monthly or quarterly so social charges can be worked out, and that reporting continues even in periods with zero revenue. Starting in year two, the Cotisation Foncière des Entreprises (CFE) also comes due, a local business tax typically running €200 to €2,000 a year depending on the municipality, though it's waived entirely for revenue under €5,000. Companies file full annual accounts (bilan, compte de résultat) prepared with a chartered accountant, plus 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.