Remuneration or dividends in a SASU: how to arbitrate in 2026
Once you run a company subject to corporate tax — a SASU or an EURL — the owner can pay themselves in two ways: through remuneration, or through dividends. The two are taxed differently, and the right balance between them depends on several parameters. Here is how to frame the arbitrage in 2026.
Two ways to take cash out of the company
In a SASU or an EURL at IS, the company’s profit is first taxed at corporate tax (IS): 15% up to €42,500 of profit (conditions apply), then 25% above that. The owner can then pay themselves through remuneration (paid before IS, deductible from taxable profit) or through dividends (paid after IS, out of net profit, taxed at the 31.4% flat tax). The choice between the two — or their combination — determines the net amount that ends up in your pocket.
Remuneration: deductible but socially charged
Remuneration paid to the owner reduces the profit taxable at IS, which lowers the company’s tax bill. In exchange, it is subject to social charges, at a level that depends on the legal status: a SASU président is treated as an assimilé salarié, with generally high overall social charges; an EURL gérant is a travailleur non salarié (TNS), with generally lighter social charges for the same level of gross remuneration.
Dividends: the 31.4% flat tax, after IS
Dividends are taken from profit after IS, then taxed at the flat tax (PFU) of 31.4% (12.8% income tax + 18.6% social levies). For a SASU, dividends paid to the président escape any additional social charge beyond that rate. For an EURL at IS, the nuance is different: for a gérant-majoritaire, the portion of dividends exceeding 10% of the share capital is also subject to TNS social charges, on top of the PFU — which can meaningfully raise the cost of dividends in that specific configuration.
How to arbitrate between the two
There is no single answer: the optimal mix depends on the social-charge level of your status (SASU vs EURL), your marginal income tax bracket, the company’s profit level (to benefit from the reduced 15% IS rate), and your social coverage needs (remuneration builds rights — pension, unemployment for an assimilé salarié président — that dividends do not). In practice, many owners combine a moderate remuneration, sufficient for decent social coverage, with dividends for the rest.
Frequently asked
- SASU or EURL: which has the lowest social charges on remuneration?
- In general, an EURL gérant (TNS) bears lighter social charges than a SASU président (assimilé salarié) for the same level of gross remuneration, but TNS social coverage is also less complete.
- Do dividends always escape social contributions?
- Not always. In a SASU, yes, beyond the PFU. In an EURL at IS with a gérant-majoritaire, the portion of dividends exceeding 10% of the share capital remains subject to TNS social contributions.
- Why not just distribute everything as dividends?
- Because remuneration builds social rights (pension, sometimes unemployment) that dividends do not, and because the mix between the two also depends on the level of profit taxable at IS and your marginal income tax bracket.
- Does the reduced 15% IS rate influence the arbitrage?
- Yes: by keeping taxable profit under the €42,500 threshold through well-calibrated remuneration, the company benefits from the reduced 15% IS rate instead of 25%, which increases the net profit available for dividends.
This article is general information for a one-person company (SASU/EURL or micro-entreprise), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.