How to start a company in France
Last checked: November 2026 · Currency: EUR
French startup teams almost always choose a SAS (société par actions simplifiée). Its articles are flexible, it can start with €1 of capital, and investors and the BSPCE employee stock-option scheme work best with it. Everything is filed online through the single business formalities portal (guichet unique) run by INPI. A legal notice must be published before registration.
General information, not legal or tax advice. Rules and fees change; always check the official source.
Company types
| Type | Minimum capital | Liability | Best for |
|---|---|---|---|
| SAS / SASU Société par actions simplifiée (SASU if there is a single shareholder) | €1 (freely set; at least half of cash contributions paid in at formation, the rest within 5 years) | Limited to contributions | Co-founder teams planning to raise investment and offer BSPCE |
| SARL / EURL Société à responsabilité limitée | €1 | Limited to contributions | Small family or service businesses with stable owners; less flexible for investors |
| SA Société anonyme | €37,000 Check the official source | Limited to contributions | Large companies or listing; too heavy for an early startup |
Registration, step by step
- 1Agree on equity, roles and leaver rulesAgree the share split, who is président, and good/bad leaver terms. Put them in a shareholders' agreement (pacte d'associés) alongside the articles (statuts).economie.gouv.fr: When and how to draft the articles
- 2Choose the SAS and draft the statutsThe articles must state the name, registered office, purpose, each shareholder's contribution and the capital. All founders sign them.INPI: Create a SAS
- 3Deposit the share capitalDeposit the cash contributions with a bank, a notary or the Caisse des Dépôts, with the list of subscribers. You receive a certificate of deposit (attestation de dépôt des fonds).economie.gouv.fr: Company creation steps
- 4Publish the legal noticePublish a notice of formation (annonce légale) in an authorised legal newspaper or online service. The price is a fixed rate set by decree.Guichet unique: Prepare your formality
- 5Register on the guichet uniqueFile online with the signed statuts, deposit certificate, legal notice certificate, the directors' IDs and proof of address, and declare beneficial owners. The portal forwards everything to INSEE (SIREN number), the court registry (RCS), and the tax and social security bodies.Guichet unique des formalités des entreprises
- 6Open the business account and set up taxOnce you have the Kbis extract, the deposited capital is released to the company's account. The company is registered with its business tax office (SIE). Activate your professional space on impots.gouv.fr to file VAT and corporate tax.impots.gouv.fr: How to register my company in France
- 7Register your trademarkFile a French trademark with INPI (online only), or an EU trademark with EUIPO. Search existing marks first.INPI: File a trademark
Costs and time
| Item | Amount |
|---|---|
| Court registry (greffe) registration fee via the guichet unique | about €34–38 Check the official source |
| Beneficial owners declaration | about €19–22 Check the official source |
| Legal notice (annonce légale) for a SAS, mainland France, fixed rate | about €199 excl. VAT Check the official source |
| Lawyer or online service for statuts and pacte d'associés (optional) | €400–3,000 Check the official source |
| INPI trademark (online) | €190 for one class + €40 per extra class |
How long it takes: About 1–3 weeks: a few days for the capital deposit and legal notice, then usually about 1 week for the registry to issue the Kbis after a complete online filing.
Taxes
| Tax | Rate | Note |
|---|---|---|
| Corporate income tax (impôt sur les sociétés) | 25% standard; 15% on the first €42,500 of profit | Reduced rate only if turnover is under €10M and the capital is fully paid up and at least 75% held by individuals |
| VAT (TVA) | 20% standard; reduced rates 10%, 5.5%, 2.1% | Small businesses may use the VAT exemption (franchise en base) below a turnover threshold. Thresholds changed in 2025–2026, so check impots.gouv.fr Check the official source |
| Social contributions for a paid président | Treated as an employee for social security (assimilé salarié) | No contributions are due if the président takes no salary. Dividends bear the flat tax (PFU), about 30–31.4% depending on the year Check the official source |
Protect your name
TrademarkINPI (France) or EUIPO (whole EU)€190 for one class online + €40 per extra class (INPI); €850 for one class at EUIPO Trademark officeTrademark basics →
PatentINPI (online filing only), or the European Patent Office / Unitary PatentPatent officePatent basics, and when not to bother →
Tips for co-founders
- Write leaver clauses and transfer approval (agrément) into the SAS statuts, not only in the pacte. Clauses in the statuts bind every future shareholder.
- The président's salary triggers high social charges, so many early teams pay no salaries and rely on unemployment rights (ARE/ARCE) while building. Check eligibility with France Travail.
- BSPCE (founder and employee stock warrants) are only available to qualifying young companies; set the cap table up so you stay eligible.
- Ask about the Jeune Entreprise Innovante (JEI) status if you spend heavily on R&D. It gives social-charge relief on R&D staff.
- If the statuts contain founders' home addresses, the guichet unique lets you file a public version without them.
Official links
General information, not legal or tax advice. Rules and fees change; always check the official source. Last checked: November 2026.