How Much Does an Accountant Cost for a SASU in France in 2026?

Quick answer. For a SASU with a simple activity, an annual package covering bookkeeping and year-end accounts generally ranges from EUR 1,200 to 3,000 (excl. VAT) in 2026, on top of an incorporation package (often EUR 800 to 2,500) and, if the president draws a salary, the production of payslips (generally EUR 25 to 60 per payslip). The real cost depends on transaction volume, the VAT regime and the salary-versus-dividends trade-off. Accounting fees are not set by any official scale: they are freely negotiated.

The SASU (single-shareholder simplified joint-stock company) is one of the most popular structures for French founders in 2026, largely because of its president's status. But that flexibility comes at a price: heavier accounting and social obligations than a micro-enterprise, which weigh directly on fees.

This article does not repeat the generic fee grid. For the cross-structure benchmark, see our detailed accountant fee grid, which serves as the reference resource. Here, we focus exclusively on the cost drivers specific to the SASU: the payroll of the president (treated as an assimilated employee), the salary-versus-dividends trade-off, the corporate income tax return, the filing of accounts with the commercial court registry and VAT management.

One structural point: the president of a SASU is an assimilated employee ("assimilé salarié"). He is affiliated to the general social security regime (Article L. 311-3, 23° of the French Social Security Code), like a senior executive, except for unemployment insurance to which he does not contribute (source: service-public.fr). The direct consequence: as soon as he draws compensation, a payslip is required and social declarations must be produced — a cost item that a micro-enterprise or a majority-manager EURL does not face in the same way.

Four features specific to the SASU explain most of the price gap with a lighter structure.

1. The president's payroll. Unlike the majority manager of an EURL (a self-employed worker with no payslip), a salaried SASU president generates payslips and nominative social declarations (DSN). This is a recurring item. To understand the broader logic, see our comparison of the SASU versus EURL trade-off.

2. The salary-versus-dividends trade-off. The president can take a salary (high social contributions, but social protection) or dividends (capital taxation, no pension or insurance build-up). This calls for an annual simulation, often included in advisory services. It directly affects tax and contributions.

3. Corporate income tax and the tax return. The SASU is by default subject to corporate income tax (IS). It files a tax return with result declaration form 2065. Preparing this return is part of the year-end package.

4. Annual accounts and their filing. The SASU must draw up annual accounts (balance sheet, income statement, notes) and file them with the commercial court registry via the INPI one-stop shop within the legal deadlines (source: service-public.fr).

On top of these drivers come the usual factors (invoice volume, VAT regime, business sector) that we detail in our articles on accountant pricing, understanding the cost of accounting support and the levels of accounting support.

Here is how the support budget for a SASU breaks down in practice. Work through it item by item:

1. Incorporation: drafting the bylaws, depositing the capital, registration formalities at the INPI one-stop shop, setting up the accounting file and the engagement letter.
2. Bookkeeping: entering or supervising entries, bank reconciliations, VAT tracking, interim positions if needed.
3. The president's payroll: payslips, social declarations (DSN), URSSAF contribution tracking — only if the president draws a salary.
4. Year-end accounts and tax return: preparing the annual accounts, computing the IS, filing result declaration form 2065 and its annexes.
5. Filing of accounts: approval of the accounts by the sole shareholder, then filing with the registry via INPI.
6. Advisory: salary/dividend simulation, IS optimisation, growth support.

Table 1 — Cost items specific to a SASU (indicative 2026 ranges)#

These amounts are indicative: accountant fees are not governed by any regulated scale and are freely set. They vary with transaction volume, sector and the level of support, as also detailed in our bookkeeping and accounts review services.

Table 2 — Incorporation vs annual bookkeeping: what each engagement covers#

Take a consulting SASU set up in early 2026, whose president draws a modest monthly salary and which falls under the VAT exemption regime (services: EUR 37,500 in 2026, per economie.gouv.fr). Indicative first-year budget:

• Incorporation package: EUR 1,200 (excl. VAT) (bylaws, registration, setup).
• Bookkeeping + year-end accounts + IS return form 2065: EUR 1,800 (excl. VAT).
• President's payroll (12 payslips at around EUR 35 each): EUR 420 (excl. VAT).
• Filing of accounts and salary/dividend advice: included in the package.

That gives an overall budget of about EUR 3,420 (excl. VAT) in the first year (incorporation included), then around EUR 2,220 (excl. VAT) in subsequent years (without the incorporation package). A VAT-registered SASU, with more volume or employees, will sit well above this. This figure remains an order of magnitude, not a quote.

Holding SASU. A SASU set up to hold equity stakes (a holding) implies consolidated accounting or restatements, the tracking of cash agreements and sometimes the parent-subsidiary regime. Fees are higher than for a simple operating SASU.

Dormant SASU (no activity). Even with no turnover, the SASU must still draw up annual accounts, file a tax return and file its accounts with the registry. A reduced package often exists, but the cost is never zero.

E-commerce SASU. Transaction volume, VAT (distance selling, the OSS one-stop shop), collections via platforms and commissions all multiply entries. This is one of the profiles where the bookkeeping package rises fastest.

SASU under the standard VAT regime. As soon as the exemption threshold is exceeded, the periodic VAT return (monthly or quarterly) adds recurring work and therefore cost.

• 31.4% flat tax on dividends. Since 1 January 2026, the single flat-rate levy (PFU) has risen from 30% to 31.4% (12.8% income tax + 18.6% social contributions), driven by the 1.4-point CSG increase voted in the 2026 social security finance law (source: service-public.fr). This shifts the salary-versus-dividends trade-off: factor it into the annual simulation.
• IS: reduced rate capped at EUR 42,500. The reduced IS rate of 15% applies to the portion of profit up to EUR 42,500; beyond that, the standard 25% rate applies (subject to turnover below EUR 10m and capital held 75% by individuals; Article 219, I-b of the Tax Code). The threshold was not raised to EUR 100,000.
• "Guaranteed fees": steer clear. No scale is binding. A very low advertised price often hides services billed as extras (VAT, payroll, tax return). Read the engagement letter item by item.
• Payslip mandatory as soon as a salary is drawn. Many presidents believe they can pay themselves a "salary" without a payslip. That is a mistake: the payroll of an assimilated employee is regulated and must be declared via DSN.

Recently, a president of a consulting SASU approached us after a first year handled alone. He had paid himself compensation without a payslip and treated dividends as a simple "withdrawal", with no simulation. The result: misdeclared social contributions and an unfavourable salary/dividend trade-off that had to be corrected. The cost of bringing things into compliance exceeded what proper support from incorporation would have cost.

Our conviction, built on numerous SASU files in Paris: for this legal form, the real issue is not the headline package price, but the scope. A SASU with president's payroll, VAT and a distribution trade-off has very different needs from a dormant SASU. The right reflex is to have a package quoted that explicitly includes payroll, the IS return and the filing of accounts, rather than comparing non-comparable entry prices. That is precisely the role of a SASU-specialised accountant and of dedicated accounting in Paris 8.

Hayot Expertise tip. Before signing, ask for an engagement letter listing item by item what is included: bookkeeping, president's payroll, year-end accounts, form 2065 return, registry filing and the salary/dividend simulation. Have incorporation and ongoing bookkeeping quoted separately. And run the first distribution simulation before the year-end close, not after: that is where the salary-versus-dividends trade-off is decided, especially with a 31.4% flat tax in 2026.