Starting a business in France involves choosing a legal structure, registering through the national online portal, and meeting tax and social contribution obligations from day one. If you’re not an EU citizen, you’ll also need a specific visa before you can operate. The process is more streamlined than it used to be, but each step has requirements worth understanding before you commit.
Choose a Legal Structure
Your legal structure determines how much paperwork you’ll deal with, how you’re taxed, and what happens if the business runs into trouble. Three structures cover the vast majority of new businesses in France.
The micro-entrepreneur (formerly auto-entrepreneur) is the simplest option. You operate under your own name with no articles of association and no share capital. Liability is limited to your business assets, meaning creditors can’t come after your personal property for business debts. This structure works well for freelancers, consultants, and small service providers, but it comes with revenue caps: €188,700 per year for sales of goods or food, and €77,700 for services. If you do both, your combined revenue can’t exceed €188,700, with the services portion capped at €77,700.
The SARL (société à responsabilité limitée) is France’s version of a limited liability company. It requires one or more managing directors and can have multiple partners. Your financial liability is limited to what you’ve invested. The SARL’s operations are tightly defined by law, which gives partners legal certainty but less room to customize how the company is managed. Minimum share capital is just €1, though most founders deposit more to appear credible to banks and clients.
The SASU (société par actions simplifiée unipersonnelle) is a single-shareholder company that offers the most flexibility. You can be an individual or a legal entity, and the articles of association are highly customizable, letting you design governance and decision-making rules that fit your situation. Like the SARL, liability is limited to your contributions, and the minimum capital is €1. The SASU is popular with founders who plan to raise investment or eventually add shareholders.
Register Through the Online Portal
All new businesses in France register through the Guichet Unique, the national one-stop online portal operated by INPI (the French intellectual property and business formalities office). This replaced the old system of multiple registration centers.
When you submit your application, you’ll need to provide:
- A copy of the founder’s ID
- Proof of the company’s registered address (a utility bill showing a clearly identifiable address, or a domiciliation agreement if you’re using a registered address service)
- A signed declaration of non-conviction and a filiation certificate
- If your business is in a regulated profession, a copy of the required authorization, diploma, or title
- If someone else is filing on your behalf, a signed power of attorney
Additional documents apply in specific situations. Founders who are married under a community property regime need a signed certificate confirming that their spouse has been informed about how business debts could affect shared assets. If you’re buying an existing business, you’ll need the sale deed and proof of legal publication.
After you file, you’ll receive a receipt marked “pending registration.” This receipt lets you start taking essential steps like purchasing mandatory insurance, even before your final registration is confirmed. The receipt is valid for up to one month, by which point you should receive official confirmation of your registration.
Budget for Registration and Setup Costs
Micro-entrepreneurs pay little to nothing in registration fees. For companies like SARLs and SASUs, expect filing fees in the range of €100 to €250. If any documents require notarization, that adds €150 to €500. Opening a dedicated business bank account typically involves a setup fee of €50 to €200, plus ongoing monthly maintenance charges.
If you don’t have a physical office in France, you’ll need a registered address service (known as domiciliation), which generally runs €200 to €500 per year. While the minimum share capital for an SARL or SASU is technically €1, depositing a more substantial amount helps when you need to open a bank account or negotiate with suppliers.
Visa Requirements for Non-EU Founders
EU and EEA citizens can start a business in France without a special visa. Everyone else needs a “Talent: Business Creator” residence permit, part of France’s passeport talent system.
To qualify, you must hold a master’s degree or equivalent, or have at least five years of relevant professional experience. You also need a real and serious business plan for an economically viable company in France, backed by a minimum investment of €30,000. Your annual financial resources must meet or exceed the French minimum wage (SMIC), which is €21,876.40 as of January 2026.
The application process has two stages. First, you apply online for a certificate confirming that your business plan is viable. Then you use that certificate, along with your other supporting documents, to apply for a long-stay visa through the French consulate in your home country. Start this process no earlier than three months before your planned arrival date. Once you’re in France, you finalize the residence permit application through a dedicated online platform.
The visa itself costs €99. When the residence permit is issued, you’ll pay a tax of €200 plus €25 in stamp duty, bringing the total administrative cost to roughly €325. Note that as of May 2026, residence permit fees are changing, with issuance costs starting at €150 and potentially reaching €350 depending on the permit type.
Understand Social Contributions
France’s social security system is comprehensive, covering health care, retirement, family benefits, and disability. The trade-off is that contribution rates are significantly higher than in many other countries.
Micro-entrepreneurs pay a flat percentage of revenue, which makes the math simple. The rate depends on your activity type: 12.3% for selling goods or food, 21.2% for contracting work, and between 22.2% and 24.6% for professional services, depending on whether you fall under specific professional pension schemes. Furnished tourist accommodations that are officially classified pay just 6%. These rates cover all mandatory social contributions in a single payment.
For company structures like the SARL and SASU, social contributions are calculated on earned income rather than revenue, and the system is more complex. Health and maternity contributions range from 0% to 6.7% depending on income level. Basic retirement runs 17.75% on income up to the annual social security ceiling of €47,100, then drops to 0.6% on income above that. Supplementary retirement adds another 7% to 8%. On top of all this, every self-employed worker pays the CSG-CRDS, a pair of social levies totaling 9.7% on earned income plus mandatory contributions. When you add everything together, a self-employed founder earning a modest income can expect to pay roughly 40% to 45% of their earnings in combined social contributions.
Know Your Tax Obligations
Micro-entrepreneurs can opt for a simplified tax regime where income tax is calculated as a flat percentage of turnover, paid alongside social contributions. This “versement libératoire” option keeps things straightforward but is only available if your household income falls below certain thresholds.
SARLs and SASUs are generally subject to corporate income tax (impôt sur les sociétés). France’s standard corporate rate is 25%. Small companies with annual profits under €42,500 benefit from a reduced rate of 15% on that first portion of profits. Directors who draw a salary from their company pay personal income tax on that salary, separate from the corporate tax on company profits.
VAT (TVA) applies to most business activities. The standard rate is 20%, with reduced rates for certain goods and services. Micro-entrepreneurs are exempt from charging VAT until their revenue exceeds specific thresholds, which align roughly with the micro-entrepreneur revenue caps. Once you cross those thresholds, you must register for VAT, charge it on invoices, and file periodic returns.
Open a Business Bank Account
Companies (SARLs, SASUs) are legally required to have a dedicated business bank account. You’ll need one to deposit your share capital before registration, and the bank will issue a certificate of deposit that forms part of your registration file. Micro-entrepreneurs must use a separate account for business transactions if their annual revenue exceeds €10,000 for two consecutive years, though this can be a standard personal account rather than a formal business account.
French banks often require an in-person appointment to open a business account, and the process can take one to three weeks. Several online banks and neobanks now serve French businesses and can be faster, though traditional banks may be preferred if you need credit facilities later.
Get Mandatory Insurance
All businesses in France must carry professional civil liability insurance (responsabilité civile professionnelle), which covers damages your business might cause to third parties. Certain professions, including construction, health care, and financial advisory, have additional mandatory insurance requirements. Your industry association or local chamber of commerce can confirm what’s required for your specific activity. Shopping for quotes early is worth it, since you can use your registration receipt to purchase coverage before your company is officially formed.
Typical Timeline From Start to Finish
Registering as a micro-entrepreneur can be done in a single sitting online, with confirmation usually arriving within one to two weeks. Setting up an SARL or SASU takes longer because you need to draft articles of association, deposit share capital at a bank, publish a legal notice in an authorized journal, and then submit everything through the Guichet Unique. Most founders complete this in three to six weeks, depending on how quickly the bank processes the capital deposit. Non-EU citizens should add three to four months for the visa process before they can begin registration.