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Enter your available profit and compare how salary, dividends and tax friction can change the final founder take-home amount.
The choice between SASU and EURL is not just legal. It directly affects social charges, income tax, dividend treatment and the pace at which you can extract cash from the company.
EURL often shines when the founder wants recurring monthly income and is comfortable with the self-employed regime. The social charge burden is usually lighter on ongoing remuneration.
SASU can be powerful when benefits, flexible dividend timing or a more employee-like protection model matter. The salary route is heavier, but dividends stay structurally important.
The key 2026 parameters behind the salary vs dividend arbitrage.
| Parameter | 2026 value |
|---|---|
| Dividend flat tax (PFU) 2026 | 31.4% |
| of which social levies | 18.6% |
| of which income tax | 12.8% |
| Reduced corporate tax (up to €42,500 profit) | 15% |
| Standard corporate tax (above) | 25% |
| EURL dividends subject to TNS charges | share > 10% of capital |
Source: dividend flat tax 31.4% (LFSS 2026) and 2026 corporate tax scale. Indicative.
In a SASU, the president is treated like an employee (assimilé salarié): higher social charges on salary but employee-like protection, with no unemployment insurance. In an EURL, the manager is self-employed (TNS): lighter charges on recurring remuneration but lower social protection.
Dividends are subject to the flat tax (PFU) of 31.4% in 2026 (12.8% income tax + 18.6% social levies, after the CSG increase in the 2026 Social Security budget). You can instead opt for the progressive income-tax scale with a 40% allowance.
For a majority EURL manager (TNS), the portion of dividends above 10% of the share capital (plus share premiums and current account) is subject to TNS social contributions, unlike a SASU where dividends escape social contributions.
It depends on your need for regular income, the social protection you want, unemployment rights (a SASU with no salary can keep ARE), the ACRE relief and the corporate tax paid upstream. There is no single answer.
In a SASU, employee-like charges are heavy (roughly 75% to 80% of net in full cost). In an EURL, TNS charges are around 40% to 45% of the remuneration. The trade-off depends on the amount extracted.
Yes, it models corporate tax (15% up to €42,500 of profit, then 25%) before dividend distribution. It remains indicative: ACRE, other household income and holding strategies are not modelled.
ACRE, unemployment rights, household income, investment plans or holding-company strategy can all change the best answer. Use the simulator as a starting point, not as a final tax memo.
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