If you are freelancing or consulting in France, this is usually the first real decision you face, and unlike the SAS-vs-SARL choice for larger ventures, it genuinely depends on how much you expect to earn and how you want to be covered socially.
Micro-entreprise (the regime auto-entrepreneurs operate under) caps annual revenue at €203,100 for sales activities or €83,600 for services (2026 limits), which covers most consultants and freelancers. A SASU has no legal revenue ceiling at all; it can scale to millions without a change of structure. If you are confident you will stay under the services threshold for the foreseeable future, this alone does not force your hand, but if you expect to grow past it, starting as a SASU avoids a disruptive conversion later.
Auto-entrepreneurs pay flat-rate social charges of 12.3% of revenue for sales, 21.2% for commercial services and about 25.6% for liberal professions (2026 rates): simple, predictable, and low when you are just starting out. A SASU president who takes a salary is instead affiliated with the general Social Security regime, with coverage equivalent to a salaried employee: health insurance, maternity/paternity cover, and AGIRC-ARRCO complementary pension. That coverage costs more in contributions but is meaningfully better if you plan to rely on it long-term.
Micro-entreprise uses a simplified system: a standard deduction (71%, 50%, or 34% depending on activity type) is applied before your remaining income is taxed, no real expense tracking required, but also no way to deduct actual costs above that flat rate. A SASU is subject to corporate tax (15% reduced rate up to €42,500 profit, 25% above; see our guide to French corporate tax) and lets you deduct real business expenses in full.
For 2026, VAT registration thresholds sit at €85,000 (standard) / €93,500 (increased) for sales, and €37,500 (standard) / €41,250 (increased) for services. Below these, micro-entrepreneurs neither charge VAT nor recover it on their own purchases, which is simple, but means you cannot reclaim VAT on business expenses like equipment or software either.
Declaring a micro-entreprise activity is fast and simple, often the same process, done in a single sitting. Setting up a SASU is a genuine company incorporation: bylaws, share capital deposit, registration through the Guichet Unique (see our company formation guide). More paperwork, but the structure you will likely want anyway once revenue grows.
If you are testing a freelance idea, expect to stay under the services threshold, and do not need employee-style social coverage, micro-entreprise is the pragmatic starting point. If you are already confident in steady, growing revenue, want real expense deductions, or want the social protection of a salaried-style regime, starting directly with a SASU avoids paying for a conversion later.
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