If you're a freelance developer or consultant in France, choosing between SASU (Société par Actions Simplifiée Unipersonnelle) and EURL (Entreprise Unipersonnelle à Responsabilité Limitée) is one of the biggest financial decisions you'll make.
I analyzed data from 9,200+ French freelancers to find out which structure actually puts more money in your pocket.
The Key Difference: Social Contributions
The fundamental difference comes down to how you pay yourself:
- SASU: You pay yourself a salary. Social contributions are ~75% on top of net salary (effectively ~43% of gross). Dividends are taxed as capital gains (flat tax 30%).
- EURL: You pay yourself as a TNS (Travailleur Non Salarié). Social contributions are ~45% of net income. Dividends above 10% of capital are subject to social contributions.
When SASU Wins
SASU is generally better when:
- You earn above €120k/year in revenue and can optimize with dividends
- You want maximum social protection (unemployment insurance if structured correctly)
- You plan to sell your company someday (share transfer is simpler)
- You value credibility with large corporate clients
When EURL Wins
EURL is generally better when:
- Your revenue is between €50k-€120k/year
- You want to maximize immediate net income
- You don't mind lower retirement benefits
- You want simpler accounting (option for micro-fiscal regime under certain thresholds)
Real Numbers: €100k Revenue Comparison
For a typical freelance developer billing €100,000/year with €5,000 in expenses:
| Metric | SASU | EURL |
|---|---|---|
| Revenue | €100,000 | €100,000 |
| Expenses | €5,000 | €5,000 |
| Social contributions | ~€28,000 | ~€22,000 |
| Corporate tax | ~€5,000 | ~€5,500 |
| Net income (after all taxes) | ~€48,000 | ~€54,000 |
| Retirement points/year | Higher | Lower |
Note: These are simplified estimates. Your actual numbers depend on family situation, city, expenses, dividend strategy, and more.
The Tool I Built
Instead of guessing, I built TJMetre — a free simulator that compares all four French freelance structures (SASU, EURL, micro-entreprise, and portage salarial) side by side.
You enter your daily rate, city, family situation, and expenses, and it calculates:
- Net income after ALL taxes and contributions
- Retirement projections
- Where you rank compared to 9,200 other French freelancers
It's free, no signup required, and all calculations use official 2026 tax rates from urssaf.fr and impots.gouv.fr.
Key Takeaways
- There's no universal "best" structure — it depends on your revenue, family situation, and priorities
- The difference can be €5,000-€15,000/year — worth spending time to calculate properly
- Don't pay €500 for a comparison your accountant could give you — or use a free tool like tjmetre.fr
- Revisit your choice annually — what was optimal at €80k revenue may not be optimal at €150k
Have questions about French freelance tax optimization? Drop a comment below — happy to share more data from our benchmark.
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