GoInvestor-friendly SAS
No minimum capital, flexible share classes — the standard form for VC-funded startups.
Company formation
Company Formation in France
France has become one of Europe's most dynamic startup locations. The SAS is considered particularly founder- and investor-friendly; supports such as CIR and JEI are generous, while employer social charges are high. Legal status: 2026, without guarantee.
IS 25 % (SME 15 %)SAS from €13–7 days
Key figures
France at a glance
25 %
Impôt sur les Sociétés (standard)
1 €
SAS formation from
3–7 days
Typical formation time
30 %
CIR research credit
Advantages
What speaks for France
Generous R&D support
CIR: 30 % tax credit on research spending; JEI adds relief for research-heavy young firms.
Strong ecosystem
4th-largest startup location in Europe, Station F in Paris as the world's largest startup campus.
Tax comparison
Example: €100,000 profit
| Germany | France | |
|---|---|---|
| Corporate tax | ~30 % (effective) | 25 % (SME: 15 % on first €42,500) |
| Tax on €100,000 profit (SME) | ~€30,000 | ~€20,750 |
| Special feature | Municipal trade tax | CIR 30 %, but high employer social charges |
Employer social charges of ~40–45 % of gross salary are the biggest cost factor.
Legal forms
Legal forms at a glance
| Legal form | Minimum capital | Liability | Typical use |
|---|---|---|---|
| SAS / SASU (single member) | €1 | limited | Startups, VC funding |
| SARL / EURL | €1 | limited | SMEs, family businesses |
| SA | €37,000 | limited | Large/capital-market firms |
| Micro-entreprise | none | unlimited | Solo/micro activity |
Process
How incorporation works
Legal form & articles
Usually SAS; draft the articles.
Capital deposit + publication
Deposit the capital, mandatory publication.
Guichet unique (INPI)
Online registration, RCS entry.
SIREN/SIRET + taxes
Tax and VAT registration.
Bank account
Open the account.
CIR / JEI
Optional: apply for supports.
3–7 days.
Costs
Costs (indicative)
Formation incl. registration and publication ~€500–3,400 (indicative).
Taxes
Corporate taxes
| Item | Rate |
|---|---|
| Impôt sur les Sociétés (standard) | 25 % |
| Reduced (SME, first €42,500 profit) | 15 % |
| CIR (research credit) | 30 % of R&D spending |
| Employer social charges | ~40–45 % of gross salary |
JEI (Jeune Entreprise Innovante): additional relief for research-intensive young companies.
Knowledge check
Worth remembering
Tap a card to reveal the answer. Content AI-assisted and editorially reviewed.
Most founder-friendly form?
Show answer
SAS (from €1).
IS rate?
Show answer
25 % (15 % on first SME profits up to €42,500).
CIR?
Show answer
30 % tax credit on R&D spending.
Location in numbers
France in numbers
| Metric | Value |
|---|---|
| Startup location in Europe | 4th largest (Paris #8 worldwide) |
| Station F (Paris) | world's largest startup campus |
| CIR credit | 30 % of R&D costs |
| Strength areas | AI (Mistral), DeepTech, mobility, CleanTech |
Latest developments
Latest developments (as of July 2026)
- Central formation via the Guichet unique (INPI) mandatory since 2023.
- IS stable at 25 %.
- Continued French-Tech momentum and state support (Bpifrance).
FAQ
Frequently asked questions about France
Why the SAS?
No minimum capital, flexible share classes, ideal for investors.
How high is the corporate tax?
25 %, reduced 15 % on the first €42,500 (SMEs).
What is the CIR?
A 30 % tax credit on research spending.
Biggest drawback?
High employer social charges (~40–45 %).
Related countries
These locations might also interest you
Company formation
Belgium
CIT 25 % (SME 20 %)BV/SRL without minimum capital
Country guide
Company formation
Luxembourg
CIT 14/16 %SARL-S from €1 without notary
Country guide
Company formation
Monaco
0 % profit tax for local businessSARL from €15,000
Country guide
Sources & disclaimer
Sources
This page is for general information only and does not replace legal or tax advice. Binding information is provided by the competent authorities of the respective country and by lawyers, notaries and tax advisors licensed there. For the tax consequences of relocating from Germany or Austria, tax advisors licensed in those countries are responsible. All information without guarantee. Status: July 2026. For an individual assessment: contact@goglobal.associates.
Questions about this location? Get in touch – no obligation, no sales pressure.