Who actually gets the 15% rate?

A company with turnover under €10 million whose capital is at least 75% held by individuals and fully paid up. Fail a condition and the standard rate applies to the whole profit.

Is my rémunération deducted first?

Yes — it is a deductible charge, so it reduces the profit this tax is computed on. That is exactly why the rémunération-versus-dividend split changes your total bill.

What does it cost to take the profit out?

The flat tax on the dividend, on top of the IS already paid. The flat-tax calculator prices that second step.

How much corporate tax does your company pay?

The reduced 15% rate applies to the first slice of profit for small companies. Enter your taxable profit to see the tax and the effective rate.

Your numbers

Taxable profit

€

After expenses and after your own rémunération.

Your answer

Corporate tax (IS)

€10,750

Effective rate: 17.9%
Profit after tax: €49,250
Reduced band still unused: €0

Free — no signup

On a taxable profit of €60,000, corporate tax comes to €10,750 — an effective 17.9%, leaving €49,250 in the company. Of the reduced-rate band, €0 is still unused.

How this is calculated

The reduced rate applies to the first slice of profit and the standard rate to everything above, so the effective rate climbs gradually. The reduced rate is conditional: turnover under €10m, and at least 75% of the capital held by individuals and fully paid up. This is the company-level tax only — distributing the after-tax profit costs the flat tax on top, which is a separate calculation.

Rates and thresholds, tax year 2026

Reduced rate	15%
Reduced rate up to	€42,500
Standard rate	25%

Rule set verified as of 2026-07-20

Questions people ask

Who actually gets the 15% rate?: A company with turnover under €10 million whose capital is at least 75% held by individuals and fully paid up. Fail a condition and the standard rate applies to the whole profit.
Is my rémunération deducted first?: Yes — it is a deductible charge, so it reduces the profit this tax is computed on. That is exactly why the rémunération-versus-dividend split changes your total bill.
What does it cost to take the profit out?: The flat tax on the dividend, on top of the IS already paid. The flat-tax calculator prices that second step.

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.

Fiscalance Editorial · Updated August 5, 2026

Terms used here

Corporate taxCorporate tax rateTaxable profitAfter-tax profit

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