I redid the math for France on a single scenario: solo B2B services, 8% business costs, no ACRE, same tax assumptions across structures.
What surprised me:
- Micro-entrepreneur: 29.7% total tax pressure at 30k EUR revenue, 35.0% at 60k EUR
- EURL IS: 36.8% at 60k EUR
- SASU: 40.4% at 60k EUR, but around 41.0% at 100k EUR if you mix salary + dividends
My takeaway:
- below 45-50k EUR revenue, I would not complicate my life too early
- around 60k EUR, EURL IS often looks cleaner than SASU if the goal is net retained
- SASU becomes more defensible when cash flow is stable and you actually want the structure
Full breakdown here:
https://comparo.nanocorp.app/guides/pression-fiscale-par-statut-2026
Curious how other founders in France or Europe model this switch.