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Setting up a company in France in 2026 means registering an SAS or SARL through the INPI Guichet Unique, the single online portal used since 2023. A clean filing produces the Kbis extract within about one business day, the minimum capital is EUR 1, and corporate tax is 25% (15% on the first EUR 42,500 for SMEs). Foreigners can own 100% with no residency requirement.

Why Set Up a Company in France in 2026?

France is the European Union's second-largest economy and its leading destination for foreign direct investment, which makes it a serious base for a company that wants real access to the EU single market rather than a brass-plate address. More than one million new businesses were registered through the national one-stop portal in a single recent year, and the formation process is now fully digital.

The appeal is concrete rather than promotional. A French company gives limited liability, 100% foreign ownership with no residency requirement to own shares, access to a skilled and largely English-capable workforce, and one of the most generous research and development tax credits in Europe (the Credit d'Impot Recherche, worth 30% of qualifying R&D spend). Paris is among the strongest startup hubs in Europe, backed by the La French Tech programme. The trade-offs are higher employer social charges than the UK or Ireland and a heavier compliance rhythm, which is why most foreign founders run the formation and the first year through a local accountant.

Who Can Set Up a Company in France?

Almost anyone can own a French company. There is no nationality restriction on shareholding and no requirement to live in France to be a shareholder, so a non-resident founder can own 100% of a French SAS or SARL from abroad. The requirements differ depending on whether you only want to own the company or you also intend to live in France and run it.

To form and own the company, you need a registered office address in France (a licensed domiciliation provider satisfies this), company by-laws, a share capital deposit, and identity and clean-record documentation for the directors and shareholders. To physically live in France and run the business as a non-EU national, you additionally need the right residence permit, most commonly the Talent Passport business-creation route covered later in this guide. EU, EEA, and Swiss nationals can live and run a French company without any permit.

What Are the Main French Business Entities?

Choosing the right structure is the first real decision, and for most foreign founders it comes down to the SAS (or its single-shareholder version, the SASU) versus the SARL (or its single-shareholder EURL). The table below sets out the entities in use in 2026. Note that the old EIRL status was abolished in 2022 and former EIRLs converted automatically to the single Entreprise Individuelle regime, so it no longer exists as a separate choice.

For a foreign founder building a company that may raise investment or hire, the SAS and SASU are almost always the right answer: the by-laws are flexible, investors recognise the structure, and a SASU converts to a SAS without re-incorporating. The SARL and EURL suit smaller family or owner-run businesses where lower manager social charges matter more than fundraising flexibility. The micro-entreprise is a sole-trader tax status rather than a company and fits only freelancers with modest turnover.

How Do You Register a Company in France Step by Step?

Since January 1, 2023, every French business formality runs through a single online portal, the INPI Guichet Unique (formalites.entreprises.gouv.fr). The old system of filing through a Centre de Formalites des Entreprises (CFE) or the commercial court registry directly no longer exists as a separate route, and the steps below reflect the current 2026 process.

1. Choose the structure and draft the by-laws. Select the entity (usually SAS or SASU for foreign founders) and prepare the statuts setting out the company's purpose, capital, and governance. Most founders have these drafted by a lawyer or formation agent.
2. Secure a registered office address. Arrange a French registered office, either your own premises or a licensed domiciliation provider, which is the standard route for non-residents.
3. Deposit the share capital. Open a capital-deposit account with a bank or a notary and pay in the share capital. The legal minimum is EUR 1 for a SAS or SARL, though banks and credibility usually warrant more. A SAS must pay in at least 50% at formation and a SARL at least 20%, with the remainder due within five years. You receive a deposit certificate.
4. Publish the formation notice. Publish a legal notice (annonce legale) of the company's creation in an authorised journal (JAL), which costs roughly EUR 200 for a SAS in metropolitan France, and obtain the publication certificate.
5. File the dossier on the Guichet Unique. Upload the signed by-laws, the capital-deposit certificate, the JAL certificate, identity documents, and proof of the registered office to the INPI portal. The portal automatically notifies the commercial registry (RCS), the statistics office (INSEE), and the tax and social authorities.
6. Receive your registration and activate banking. On a clean filing, the Kbis extract and the SIREN and SIRET identification numbers are typically issued within one business day. Use the Kbis to convert the capital-deposit account into an operating business account and to release the share capital. Apply for a VAT number, and an EORI number if you will trade internationally.

End to end, a clean formation runs about two to four weeks, most of which is document preparation and the capital deposit rather than the INPI filing itself. Engaging a French accountant from the start is standard, since VAT registration, social declarations, and the first corporate tax return follow quickly.

How Much Does It Cost to Register a Company in France?

The statutory outlay is modest. The INPI and commercial-registry filing fee for a commercial company is around EUR 35 to EUR 40, the legal-notice publication runs roughly EUR 200 for a SAS in metropolitan France, and the minimum share capital is EUR 1. The real first-year cost sits around the formation rather than in the government fees.

Realistic budgeting should account for the registered-office or domiciliation service (a few hundred euros per year), legal or formation-agent fees to draft the by-laws and run the Guichet Unique filing, and accountancy, which for a small French company commonly runs EUR 4,000 to EUR 12,000 per year depending on activity and VAT status. For a do-it-yourself formation the statutory cost can stay under EUR 500, while a professionally handled formation with first-year accounting is usually a low-four-figure to mid-four-figure budget.

How Are Companies Taxed in France in 2026?

France levies corporate income tax (impot sur les societes, or IS) at a standard rate of 25% on company profits, a rate in force since 2022 and uniform across the country. Smaller companies pay less on their first slice of profit, and several other taxes and credits shape the real burden.

• Corporate income tax. The standard rate is 25%. A reduced 15% rate applies to the first EUR 42,500 of profit for SMEs with turnover under EUR 10 million whose capital is fully paid up and at least 75% held by individuals.
• Value-added tax (VAT). The standard VAT rate is 20%, with reduced rates of 10%, 5.5%, and 2.1% for specified goods and services such as some food, books, and public transport.
• Withholding tax on dividends. Dividends paid to a foreign company are generally subject to a 25% withholding tax, reduced by most double-tax treaties to 15%, 5%, or 0% depending on the shareholding and the treaty.
• Withholding tax on royalties. Royalties paid to non-residents are generally subject to a 25% withholding tax, often reduced or eliminated under EU rules or a treaty.
• Capital gains. Corporate capital gains are generally taxed at the standard 25% corporate rate, subject to participation-exemption and treaty rules.
• Research and development. The Credit d'Impot Recherche (CIR) grants a tax credit worth 30% of qualifying R&D expenditure, one of the strongest R&D incentives in Europe.
• Real estate tax on entities. Legal entities owning French real estate can face an annual 3% tax on the property's market value unless disclosure and exemption conditions are met.

France has double-tax treaties with more than 100 countries, which usually reduce the withholding rates above and relieve double taxation on cross-border income. Because employer social charges are high (commonly 40% or more of gross salary) and the filing calendar is strict, most foreign-owned companies budget for a French accountant from incorporation. For the full mechanics, see our France tax guide.

How Do You Open a Business Bank Account in France?

A French company needs a bank account at two stages: a capital-deposit account to receive the share capital before registration, and an operating account once the Kbis is issued. The capital-deposit account can often be arranged remotely with a traditional bank or through a notary, and the funds are released to the operating account once the company is registered.

France's banking sector is supervised by the Banque de France and the Autorite de Controle Prudentiel et de Resolution (ACPR), and foreign founders can choose between the large traditional banks (BNP Paribas, Societe Generale, Credit Agricole, and others) and a growing set of licensed digital and fintech providers that open accounts faster and remotely. Traditional banks apply deeper know-your-customer review, especially for fully foreign-owned companies, and may ask a director to attend in person, while digital providers onboard faster but offer narrower services. A clean company file, a clear business description, and documented source of funds are the biggest factors in a fast approval. Many founders open a digital or capital-deposit account first and add a full traditional banking relationship once the company has a track record.

What Residence Options Exist for Entrepreneurs?

Owning a French company does not require residence, but living in France to run it does, and for non-EU founders the main route is the Talent Passport (Passeport Talent). The 2024 immigration reform reorganised the categories, so older guides listing the previous sub-permits are out of date. The table below sets out the current 2026 routes relevant to entrepreneurs and investors.

For most non-EU founders setting up and running their own company, the Talent Business Creation route is the natural fit at a EUR 30,000 project investment, and it leads to a four-year renewable permit that counts toward longer-term residence. The full category list, document checklist, and process are covered in our France Talent Passport guide.

One important point of accuracy: France has no Golden Visa or citizenship-by-investment programme. You cannot obtain residency or citizenship simply by investing in French real estate, funds, or other assets. French residence for entrepreneurs runs through genuine business activity and the Talent Passport routes above, not through a passive investment. Investors seeking a pure investment-migration programme should look elsewhere, while those wanting to build a real French business have a clear and well-established pathway.

What Mistakes Should Foreign Founders Avoid?

A handful of errors account for most delays and surprises.

1. Relying on outdated registration steps. The CFE and direct commercial-court filing routes were replaced by the INPI Guichet Unique in 2023. Following an old guide that tells you to register with a CFE wastes time.
2. Choosing EIRL or an obsolete structure. The EIRL was abolished in 2022. Any guide offering it as a current option is out of date; sole traders now use the single Entreprise Individuelle regime.
3. Underestimating social charges. French employer social charges commonly exceed 40% of gross salary. A hiring budget built on the headline salary alone understates the real cost significantly.
4. Confusing company ownership with residence. Owning a French company needs no residence permit, but living in France to run it does. Non-EU founders should plan the Talent Passport in parallel with the formation.
5. Expecting a Golden Visa. France has no investment-residency programme. Residence comes from genuine business or employment, not a passive investment.

Frequently Asked Questions

How Hard Is It to Set Up a Company in France?

Setting up a company in France is straightforward in 2026 and fully digital. Formation runs through the INPI Guichet Unique online portal, and a clean filing produces the Kbis extract within about one business day, with the whole process typically taking two to four weeks including document preparation and the capital deposit. The main complexity is ongoing compliance and social charges rather than the registration itself.

What Is the Most Popular Company Type in France?

The Societe par Actions Simplifiee (SAS), and its single-shareholder version the SASU, is the most popular structure, especially for startups, foreign subsidiaries, and founders who may raise investment. It offers flexible by-laws, limited liability, and strong director social coverage. The SARL, the closest French equivalent to an LLC, remains common for smaller family and owner-run businesses.

What Is the Corporate Tax Rate in France in 2026?

The standard French corporate income tax rate is 25%, uniform across the country and in force since 2022. A reduced 15% rate applies to the first EUR 42,500 of profit for SMEs with turnover under EUR 10 million whose capital is fully paid up and at least 75% held by individuals. Standard VAT is 20%, with reduced rates for certain goods and services.

Can a Non-EU Citizen Set Up a Company in France?

Yes. A non-EU citizen can own 100% of a French company with no residency requirement to hold shares. To live in France and run the business, a non-EU founder needs a residence permit, most commonly the Talent Passport business-creation route, which requires a viable business plan and at least EUR 30,000 invested in the project. EU, EEA, and Swiss nationals need no permit.

How Long Does It Take to Register a Company in France?

A clean company registration in France typically produces the Kbis extract within about one business day of a complete Guichet Unique filing, with the full end-to-end process taking two to four weeks. Most of that time is preparing the by-laws, securing a registered office, depositing the share capital, and publishing the legal notice, rather than the INPI filing itself.

Does France Have a Golden Visa or Investment Residency?

No. France has no Golden Visa or citizenship-by-investment programme, and you cannot obtain residency or citizenship by passively investing in real estate or funds. Residence for entrepreneurs runs through the Talent Passport routes, which require genuine business activity, such as the business-creation route (EUR 30,000 project investment) or the economic-investment route (EUR 300,000 creating or safeguarding jobs).

What Is the Minimum Capital to Start a French Company?

The minimum share capital for a SAS, SASU, SARL, or EURL is EUR 1, though banks and commercial credibility usually warrant more. A SAS must pay in at least 50% of its capital at formation and a SARL at least 20%, with the balance due within five years. A Societe Anonyme (SA) requires at least EUR 37,000 in share capital.

Do I Need to Live in France to Own a French Company?

No. There is no residency requirement to own shares in a French company, and a non-resident can own and even direct a French SAS or SARL from abroad. You only need a residence permit if you personally relocate to France to run the business. Many foreign owners operate their French company remotely or appoint a local manager while living elsewhere.

How 91AVÔ­´´ Helps You Set Up a Company in France

91AVÔ­´´ advises founders, family offices, and established companies on setting up in France, from choosing between an SAS, SARL, or branch through the INPI Guichet Unique filing and the first year of tax and social compliance. We work from the current rules rather than the outdated guides that still circulate, which matters here because the registration system, the EIRL abolition, and the Talent Passport categories have all changed in the past few years. We structure the company so it qualifies for the reliefs it is entitled to, including the SME corporate-tax rate and the R&D credit where relevant, and we coordinate the registered office, capital deposit, and banking.

For non-EU founders who intend to relocate, we plan the Talent Passport business-creation route in parallel with the formation so the company and the residence permit move together rather than in sequence. For those comparing France against other European bases such as Portugal, Ireland, or the Netherlands, we run the comparison on real tax exposure, social charges, and market access rather than headline rates. Whether you want full-mandate handling of the formation and first-year compliance or a focused second opinion on structure, we run it at the scope you need.

Victoria Cold, European Attorney at 91AVÔ­´´, notes: "The founders who set up cleanly in France are the ones who decide the structure and the residence question together, not in sequence. An SAS owned from abroad is simple; the complexity is the social charges and the first-year filings, so we build the company and the accountant relationship at the same time and there are no surprises at the first tax return."