Sole trader or SASU? Turnover caps, charges, VAT, social cover, dividends. The complete 2026 comparison to avoid costly mistakes.
Tester une idée, freelance débutant, activité secondaire sans gros investissements.
Activité rentable > 40k€ de marge, B2B, investissements, levée de fonds.
Criterion by criterion. Horizontal scroll on mobile.
| Criterion | Micro-entreprise | SASU |
|---|---|---|
| Plafond CA | 77 700 € ou 188 700 € | Aucun plafond |
| Charges sociales | 12,3 % à 21,2 % du CA | ~ 80 % de la rémunération nette |
| Déduction des charges | Non (abattement forfaitaire) | Oui, toutes charges réelles |
| TVA | Franchise possible | Assujetti obligatoire |
| Comptabilité | Livre de recettes | Comptabilité complète |
| Couverture santé | TNS | Assimilé salarié |
| Dividendes | Non applicable | Possibles, non chargés |
| Coût annuel de gestion | ~ 0 € | ~ 1 200 € (expert-comptable) |
Below €30,000 profit with light costs, sole trader wins. Above that, or as soon as you need to deduct real expenses (stock, equipment, premises), SASU becomes more profitable despite its fixed costs.
Start creationYes, via a contribution in kind or a transfer. Commercial continuity is preserved with proper planning.
It depends on revenue and real costs. Above €60k with meaningful expenses, SASU optimises better through deductions and dividends.
Technically yes but rarely viable. As soon as you need staff, SASU or EURL is the right move.
After two consecutive years above the cap you automatically switch to the standard regime.
SASU provides quarters and executive pension points. Sole trader depends on revenue and may not validate 4 quarters per year.
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