SASU Income Tax (IR) or Corporate Tax (IS): Which Fits a Consultant in 2026?

You've just set up a company to invoice your assignments, or you're about to, and your accountant mentions a mysterious option: income tax. Should you take it? The answer comes down to a few figures, and mostly to your tax bracket.

A SASU IR taxes the profit directly in your personal tax return, whereas under corporate tax (IS) the company pays its own tax first. For a consultant, the option lasts only 5 financial years and makes sense in a handful of specific cases.

Are you a consultant or freelancer? Before the tax detail, estimate your net pay under wage portage in 2 minutes from your day rate with the WEEPO salary simulator.

What does a SASU IR change compared with IS?

In a SASU taxed at IR, the company's profit is added to your other income and taxed at your personal income tax scale, whether you withdraw it or not. Under IS, the company pays tax first, then you pay a second time when you take dividends. The whole trade-off sits between those two layers.

By default, a SASU pays corporate tax. In 2026 the rate is 15% up to €42,500 of profit and 25% above, according to the 2026 IS rates (the reduced rate assumes turnover under €10 million). When you then withdraw money as dividends, the flat tax applies: 12.8% income tax plus 18.6% social levies, 31.4% in total against 30% in 2025.

If the status itself is still unclear, our guide to everything about the SASU status covers the basics.

What are the conditions for the SASU IR option?

The IR option is reserved for SASUs under 5 years old, and it lasts 5 financial years at most, with no renewal. The tax administration describes it as an option valid for 5 years and not renewable, in its guide for business founders. After that, the company goes back to IS.

SASU IR option: the boxes to tick

• company registered for less than 5 years;
• fewer than 50 employees;
• turnover or balance sheet total under €10 million;
• unlisted capital;
• commercial, professional, craft or farming activity carried out as the main activity (property holding companies are excluded);
• a sole shareholder who actually works in the business as president.

These criteria come from article 239 bis AB of the French tax code. For an IT consultant they're almost always met. The real question is whether the option pays off, not whether you can access it.

The option is notified to the business tax office shortly after the start of the financial year concerned. A late request only applies the following year, so have your accountant confirm the deadline. And remember that a five-year SASU IR option doesn't extend: in year six the company returns to IS.

SASU IR and social charges: what really changes

With no salary, the profit of a SASU taxed at IR bears 18.6% of social levies in 2026, and the general employee scheme only applies if the president is paid. A ministerial answer from June 2026, relayed by Weblex, confirms it. Many consultants find this out too late.

The 18.6% rate includes the CSG, which rose from 9.2% to 10.6% on investment income in 2026. It replaces last year's 17.2%.

SASU IR president's pay: salary or none?

Paying yourself a salary opens access to general scheme cover, with its contributions. Paying yourself nothing avoids those contributions but leaves you without cover tied to your pay. So a SASU IR with no salary looks like a saving that isn't always one.

Whether the president's salary is deductible in a company taxed at IR is a technical point. Have an accountant validate it before building a budget on it.

Worked example: €30,000 of profit, IR or IS?

Take Camille, a data consultant whose SASU makes €30,000 of profit. With a 30% marginal tax rate, IS followed by the flat tax leaves her about €17,500, against €15,400 under IR. With an 11% marginal rate the picture flips: IR wins, at about €21,100.

The calculation is deliberately simplified: profit fully withdrawn, no salary, no family quotient. The IR option mostly pays off when your marginal rate stays low, or when the first years run at a loss (a loss can be set against your overall income, which IS doesn't allow).

Unemployment, pension, reassessment: the blind spots

The real risks of a SASU at IR sit outside tax: thinner social cover if you don't pay yourself, and a reassessment risk if the profit is declared badly. Neither shows up in tax comparisons.

SASU IR and unemployment

Nothing is automatic. Your unemployment rights depend on your previous jobs and the cumulation rules in force, and an unpaid president doesn't contribute like an employee. Have France Travail check your situation before you resign.

SASU IR and tax reassessment

The sensitive point remains the social levies on profit. A ministerial answer in June 2026 settled the debate, but an audit can still correct a badly built return. Cash management matters too: drawing on the company's cash without a clear rule exposes you to other problems, as our article on misuse of company assets in a SASU or EURL, listed below, explains.

Consultant: SASU at IR or wage portage?

Wage portage removes the IR or IS question: you have no company, you're an employee and your pay is taxed as a salary. No tax option to notify, no profit to arbitrate, no social levies on a result to compute.

The WEEPO 2026 Barometer, built on 20,000 payslips of ported consultants, gives an order of magnitude: median day rate of €526, median turnover of €10,260 a month and median net salary of €4,200 a month. To go from one to the other, see how to turn a day rate into net salary or the wage portage salary calculation.

The cost is readable: 3% management fees, capped at €550 per assignment, plus 2% of additional fees (professional liability insurance, occupational health, factoring and financial guarantee, CVAE). WEEPO holds the Zero Hidden Fees label awarded by Fedep's, and accepts assignments from €300 excl. VAT per day. The wage portage explained page has the detail, and the WEEPO wage portage company supports every step.

A SASU keeps its appeal if you want to steer your own pay and optimisation. Portage wins when you prefer simplicity and employee-grade protection. To settle it with figures, see how to compare wage portage and a SASU at a €500 day rate.

Still torn between a company and employment? The wage portage or SASU page puts both statuses side by side, with figures.

Frequently asked questions

SASU IR or IS: which should a consultant choose?

If you leave profit in the company and your marginal rate is low, IR can cost less. If you mostly pay yourself a salary, little profit remains to be taxed and the gap is small. Run both with your accountant.

How long does the SASU IR option last?

Five financial years at most, with no renewal. After that the company returns to IS.

Does a SASU at IR pay social contributions?

The president falls under the general scheme when paid. If you pay yourself nothing, the profit taxed at IR bears 18.6% of social levies in 2026.

How are SASU dividends taxed in 2026?

Under IS, the flat tax reaches 31.4% (12.8% tax and 18.6% social levies). Under IR the profit is already taxed in your hands, so withdrawing it doesn't in principle add a second layer.

Does wage portage involve IR or IS?

No. A ported employee has no company: the salary is taxed like any other, with no option to choose.

Key takeaways

• IR taxes the profit in your hands, IS taxes the company first and the dividends after.
• The option is reserved for SASUs under 5 years old and lasts 5 financial years at most.
• With no salary, the profit bears 18.6% of social levies in 2026.
• IR wins mostly when your marginal rate is low or the early years run at a loss.
• Wage portage skips the trade-off: one salary, employee-grade protection.

Related articles

• SASU or EURL: which status to choose
• IT consultant in France: status, day rate and pay
• Misuse of company assets in a SASU or EURL: 2026 risks