EURL or sole trader? Turnover caps, charges, VAT, expense deduction, image. The 2026 comparison for growing solo founders.
Activités avec charges réelles importantes, B2B structurant, CA > 50k€.
Tester une idée, activité secondaire, freelance sans frais fixes lourds.
Criterion by criterion. Horizontal scroll on mobile.
| Criterion | EURL | Micro-entreprise |
|---|---|---|
| Personnalité morale | Oui | Non |
| Plafond CA | Aucun | 77 700 € / 188 700 € |
| Déduction charges | Oui réelles | Abattement forfaitaire |
| Comptabilité | Complète | Livre de recettes |
| Charges sociales | ~ 45 % du net | 12,3 % à 21,2 % du CA |
| Impôt | IR ou IS | IR (versement libératoire possible) |
| Protection patrimoine | Oui | Oui (EIRL intégré) |
Sole trader is ideal to test. Once you cross €40–50k revenue or your real costs grow, EURL optimises better thanks to deductions and tax flexibility.
Run the free diagnosticNot on the same activity. You may however run two distinct activities under two different statuses.
EURL becomes relevant as soon as real costs exceed the flat-rate sole trader deduction (34% or 50%).
As you approach the caps or when professional investments become material.
Not legally required but practically indispensable to avoid tax mistakes.
Run a BoostPro IA diagnostic: the AI simulates tax in both structures against your real project.
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