How to Register a Company in France: A Step-by-Step Guide (2026)

Last updated: August 2026. Figures and procedures verified against INPI, service-public.fr and impots.gouv.fr.

Since 1 January 2023, all company registrations in France go through a single online portal: the INPI one-stop shop (guichet unique). The old system of business formalities centres (CFE) and commercial court registries (Greffe) no longer exists as a separate route. This guide walks you through every step of the process, the legal structures available, the costs, and the timeline, so you can register a company in France with confidence.

Whether you are an entrepreneur setting up a French subsidiary, a solo founder creating your first business, or an investor building a holding structure, the registration mechanics are the same. What changes is the legal form you choose, the share capital you commit, and the tax regime that applies.

Choosing the Right Legal Structure

Your choice of legal structure determines your personal liability, how you are taxed, the governance rules you must follow, and the social security regime that applies to you as a director. Below are the four most common forms used by founders registering a company in France.

SAS and SASU (Simplified Joint-Stock Company)

The SAS (société par actions simplifiée) is the most popular structure for new companies in France. It offers flexible governance: the founders write their own rules for decision-making, share transfers, and director appointments directly into the articles of association. There is no minimum share capital requirement (€1 is conventional). Directors of an SAS are classified as assimilés salariés, meaning they receive a salary through the payroll system with standard social security coverage.

The SASU (société par actions simplifiée unipersonnelle) is the single-member version of the SAS, designed for solo founders who want limited liability without taking on a partner. It is the structure most commonly chosen by international solo entrepreneurs.

SARL and EURL (Limited Liability Company)

The SARL (société à responsabilité limitée) is the traditional French limited liability company. Its governance rules are fixed by law, which makes it more rigid than the SAS but also more predictable. Share capital has no legal minimum (€1 is conventional). The manager (gérant) of a SARL is subject to a specific social security regime.

The EURL (entreprise unipersonnelle à responsabilité limitée) is the single-member version. It follows SARL governance rules. Some founders prefer the EURL if they plan to bring in partners later, since converting an EURL into a SARL is straightforward.

SA (Public Limited Company)

The SA (société anonyme) is reserved for larger undertakings. As of 2026, an SA requires a minimum share capital of €37,000. It must have at least two shareholders and a board of directors or a single executive officer (directeur général). An SA that exceeds certain thresholds (balance sheet total, revenue, headcount) must appoint a commissaire aux comptes (statutory auditor).

Entreprise Individuelle (Sole Proprietorship)

The entreprise individuelle is not a company but a business registration in your own name. There is no separate legal entity, which means your personal assets are at risk unless you opt for the protection on your main residence (résidence principale), which is shielded by default since 2023. This form is fast to set up and cheap to run, but it does not limit your liability and it limits your ability to raise capital or bring in partners.

Step-by-Step: How to Register a Company in France

The registration process for an SAS, SARL, SASU, or EURL follows the same six steps. The whole procedure takes place through the INPI one-stop shop.

1. Choose and Verify Your Company Name (INPI)

Search the INPI database and the INSEE company directory to confirm no other business is already registered under your chosen name. If the name is free, you can also file a trademark (marque) with INPI to protect it.

2. Draft the Articles of Association (Statuts)

The articles of association (statuts) are the founding legal document of your company. They define the company name, its purpose (objet social), registered office address, share capital, governance structure, and the identity of the founding shareholders and directors. For an SAS, the statuts also contain the bespoke governance rules. For a SARL, the law sets most rules and the statuts fill in the specifics.

Many founders use templates to draft the statuts. If your structure is non-standard (holding company, multiple share classes, in-kind contributions), a legal professional should review them before you file.

3. Open a Corporate Bank Account and Deposit Share Capital

Open a corporate bank account in the company's name and deposit the share capital. The bank issues a certificate of deposit (attestation de dépôt des fonds) that you will need for the registration. Some online banks and fintech providers offer accounts for foreign founders, though requirements vary.

4. Publish a Legal Notice (JAL)

You must publish a notice of incorporation in a newspaper of legal announcements (journal d'annonces légales, or JAL) authorised in the department of your registered office. The notice includes the company name, legal form, capital, registered office, and the identity of the directors. Expect to pay between €150 and €300 for this publication. The JAL provides a certificate of publication that you file with your registration.

5. Register via the INPI One-Stop Shop (Guichet Unique)

File your complete registration dossier on the INPI one-stop shop. The dossier includes the signed statuts, the bank deposit certificate, the JAL publication certificate, the identity documents of the directors and shareholders, and proof of the registered office address. The INPI portal replaces the old CFE and the commercial court registry as the single filing route. The filing fee depends on your legal form (typically under €100 for a standard commercial company).

6. Receive Your Kbis and SIRET Number

Once your application is processed, INPI transmits the file to the commercial court registry (Greffe du tribunal de commerce), which issues the Kbis extract. The Kbis is the official proof that your company legally exists. You also receive your SIRET number (your 14-digit company identification number) and your SIREN (the 9-digit core number). Your company is now registered in the trade and companies register (RCS, or registre du commerce et des sociétés).

Requirements for Company Registration in France

Share Capital

As of 2026, SAS, SASU, SARL, and EURL have no legal minimum share capital. The conventional amount is €1, but founders often deposit more to signal credibility to banks and suppliers. The SA is the exception: it requires a minimum of €37,000.

Registered Office (Siège Sociale)

Every French company must have a registered office (siège sociale) on French territory. You can use a commercial lease on dedicated business premises, your own address if you are the company director (subject to conditions in your lease or co-ownership rules), or a domiciliation service (entreprise de domiciliation), which provides a legal address for a monthly fee.

The registered office determines your tax office, your commercial court, and the newspaper of legal announcements you must use.

Directors and Shareholders

An SAS, SARL, and SA require at least two shareholders (or one for SASU and EURL). There is no nationality or residency requirement for shareholders. Directors can be of any nationality and do not need to be resident in France, though a French resident director simplifies banking and administration.

Non-EU Founders: Visas and Residence Permits

If you are an EU or EEA citizen, you can set up and run a business in France without a visa. If you are a non-EU national, you need a residence permit that authorises you to work as self-employed or to run a company. Common options include the "entrepreneur/profession libérale" residence permit (for non-EU nationals investing in or starting a business) and a long-stay visa equivalent to a residence permit (VLS-TS) if you are arriving in France specifically to start a business.

You cannot register a company with a standard short-stay or tourist visa. Check your eligibility with the French consulate in your country of residence before you begin.

Corporate Tax (IS) or Income Tax (IR): Which Regime Applies?

When you register a company in France, the default tax regime depends on your legal structure.

• SARL, SAS, SASU, EURL, and SA are by default subject to corporate income tax (impôt sur les sociétés, or IS). The standard rate as of 2026 is 25% on profits.

• Entreprise individuelle is taxed under income tax (impôt sur le revenu, or IR) directly in the owner's name.

• EURL and SARL can elect to be taxed under IR under certain conditions (this is an option, not the default, and it has time limits).

The choice between IS and IR is one of the most consequential decisions for a founder. IS separates the company's profit from your personal income, which is usually preferable if you plan to reinvest profits. IR can be advantageous if you need the profits as personal income in the early years. The decision depends on your profit level, your personal tax residency, and whether you have other income.

Because this choice locks in consequences for several years, it should be made with personalised advice. Request a quote and we will give you a precise answer based on your situation.

How Much Does It Cost to Register a Company in France?

The total cost of registering a company in France, as of 2026, breaks down approximately as follows:

Item	Approximate cost
INPI one-stop shop filing fee	€40–€70 (depending on legal form)
Legal notice in a JAL	€150–€300
Drafting the statuts (template or lawyer)	€0 (template) to €800+ (lawyer)
Domiciliation (first year)	€200–€500
Bank account opening	Usually free
Total (minimum, self-managed)	Approximately €400–€900

If you use a professional service to handle the registration for you, expect an additional fee for the time and expertise involved. The figures above do not include that service fee.

How Long Does Registration Take?

From filing the complete dossier on the INPI one-stop shop to receiving your Kbis, the typical timeline as of 2026 is:

• INPI processing: 3 to 5 business days for a complete, error-free file.

• Commercial court registry (Greffe) issuance of Kbis: 1 to 2 additional business days.

• Total: approximately 1 week, provided your dossier is complete.

Incomplete files are the main cause of delays. Common issues include missing identity documents, errors in the statuts, and share capital deposit certificates that do not match the filed amount.

Post-Registration Obligations

Registration is the start, not the end. Once your company exists, you have recurring obligations.

VAT Registration and Returns

If your activity is subject to VAT (taxe sur la valeur ajoutée, or TVA in France), you must file periodic VAT returns (monthly or quarterly, depending on your tax regime). The standard VAT rate is 20%. Failure to file or pay VAT on time triggers penalties and interest.

Accounting and Annual Accounts

Every French company must keep books and file annual accounts (comptes annuels) with the commercial court registry. SARLs and SASs below certain thresholds can file abbreviated accounts, but the obligation to prepare them remains. If your company exceeds thresholds (balance sheet, revenue, headcount), you must appoint a commissaire aux comptes (statutory auditor).

Social Security Contributions for Directors

Directors of an SAS or SASU (assimilés salariés) pay social security contributions through URSSAF on their salary. The gérant of a SARL or EURL follows a similar regime if they own more than 50% of the shares. Contributions are calculated on the remuneration actually paid, not on the company's profit.

How GME Audit Can Help You Register Your Company in France

GME Audit is a Paris-based accounting and audit firm led by Steeve Elharrar, expert-comptable and commissaire aux comptes, formerly with KPMG and Deloitte. The firm works 100% digitally and serves clients across France and internationally, in French and English.

We help international founders through the full registration process:

• Choosing the legal structure (SAS, SARL, EURL, SA) based on your governance and tax objectives.

• Drafting and reviewing the articles of association.

• Coordinating the INPI filing, bank account, and legal notice.

• Setting up your accounting in real time via Pennylane, so you track cash flow from day one instead of waiting for the annual accounts.

• Registering for VAT and managing your French payroll services if you plan to hire.

• Providing outsourced CFO and controller support as you grow.

If you are registering a company for property investment (SCI, LMNP), we also advise on real estate tax in France.

Request a Quote

Your situation depends on your chosen legal structure, your activity, and your tax residency. Request a quote and we will respond with a precise answer, not a template.

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Prefer to talk first? Book a free consultation with our team.

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About the author: Steeve Elharrar is an expert-comptable and commissaire aux comptes registered with the Ordre des experts-comptables. He founded GME Audit in 2021 after more than 10 years of cumulative experience in accounting, audit, and advisory, including at KPMG and Deloitte. GME Audit handles about a hundred client files each year across TPEs, SMEs, freelancers, and international investors.