SASU Taxation in 2025: What Entrepreneurs Need to Know

As part of the 2025 budget, a new unified VAT exemption threshold of €25,000 in turnover was introduced, effective from 1 March 2025. However, the Ministry of Economy has postponed its implementation until 1 June 2025, allowing time for consultation with professional associations and lawmakers to make any necessary adjustments.

Understanding the Tax Regime of a SASU

A Société par Actions Simplifiée Unipersonnelle (SASU)—a simplified joint-stock company with a single shareholder—is a popular legal structure for solo entrepreneurs due to its flexibility. By default, it is subject to corporate income tax (Impôt sur les Sociétés – IS), and in some cases may qualify for tax benefits.

Annual Profit Reporting Obligations

All companies taxed under the corporate tax regime are required to file an annual profit statement. The type of tax regime—simplified real or normal real—determines the specific documentation and filing requirements.

Simplified Real Regime (Régime Réel Simplifié)

Companies under this regime must electronically file the following:

• Form 2065 (Corporate tax return)

• 2033 Series Tables (A to G) – Accounting summaries

• Board/shareholder meeting minutes and resolutions

• List of subsidiaries and participations, including ownership percentage and SIRET numbers

Filing can be done via:

• EDI-TDFC: Through a certified intermediary (e.g. an accountant)

• EFI: Via the company’s Professional account on impots.gouv.fr

Filing Deadlines

The tax return must be filed within three months after the end of the financial year. If the year ends on 31 December or if no fiscal year is closed during the calendar year, the deadline is the second working day after 1 May.

Example Deadlines for 2025:

Note: New businesses that do not close a financial year during their first calendar year are not required to submit a temporary return. Their first return covers the period from incorporation to their first year-end, and must be submitted no later than 31 December of the following year.

Penalty Warning: Failing to file electronically incurs a 0.2% surcharge on the tax due, with a minimum penalty of €60.

Corporate Tax (IS) Payment Process

The corporate income tax (IS) is calculated on profits from the last fiscal year, using a standard rate of 25%.

Reduced Rate for SMEs

A 15% reduced rate applies on the first €42,500 of profits for companies that meet these conditions:

• Annual turnover under €10 million

• Fully paid-up capital

• At least 75% of capital held by individuals

Beyond €42,500, the standard 25% rate applies.

Payment Schedule

IS is paid in five parts: four quarterly prepayments and one final balance payment. Each installment is filed via Form 2571 through EDI or the professional portal at impots.gouv.fr.

Prepayment Dates:

Exceptions to Prepayments

You are exempt from quarterly payments if:

• Your corporate tax amount is under €3,000

• It’s your first year of activity

• It’s your first year being subject to IS

Final Balance Payment

The balance of tax due (total tax less prepayments and any applicable credits) is submitted via Form 2572, electronically.

Important: If an overpayment occurs, the surplus is automatically refunded within 30 days or can be applied to the next year’s first installment.