Salary or dividends for an SAS or SARL director?
Director remuneration in France: salary or dividends under the 30% flat tax.
Your figures
The result updates automatically.
Optimal gross remuneration
€21,000
on a pre-remuneration profit of €100,000
Total net in pocket
€56,000
Total levies
44,0%
taxes and contributions combined
Breakdown of the optimum
Free account- Gross remuneration
- •••••
- Social contributions
- •••••
- Personal income tax
- •••••
- Net remuneration
- •••••
- Profit left in the company
- •••••
- Corporate income tax
- •••••
- Dividend withholding tax
- •••••
- Net dividend
- •••••
- Total net in pocket
- •••••
Strategy comparison
Free account- All as dividend
- •••••
- All as remuneration
- •••••
- Gain from optimal arbitrage
- •••••
- Total levies at the optimum
- •••••
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What you should know
- For a majority SARL manager, dividends above 10% of capital are subject to social contributions rather than social levies alone. The simulator does not model that threshold.
- Remuneration builds social rights (pension, incapacity cover) that dividends do not. A purely tax-driven optimum is therefore not always the right call.
A French company director chooses between two ways to get paid. First, salary reduces taxable profit, but it carries heavy social charges. On the other hand, dividends come out after corporate tax, then face the 30% flat tax.
The trade-off depends mainly on social status. An SARL majority manager falls under the self-employed regime. However, an SAS president falls under the assimilated-employee regime.
The 10% threshold for an SARL director
An SARL majority manager faces a specific rule. Above 10% of share capital, share premiums and current accounts, their dividends bear social contributions. They no longer carry social levies alone.
This mechanism sharply reduces the appeal of dividends in a thinly capitalised SARL. In contrast, it does not apply to an SAS director. Their dividends stay under the flat tax only, one reason for that form's popularity.
Flat tax or progressive scale
The 30% flat tax splits into 12.8% income tax and 17.2% social levies. Still, the director can opt for the progressive scale. That option suits lightly taxed households, since a 40% allowance then applies to dividends.
The calculator applies the flat tax, which remains the default regime.
What dividends do not give a director
Only salary generates pension and welfare rights. Thus, a director paid solely in dividends contributes nothing towards retirement. They gain net pay today but lose protection.
Therefore, first set a salary that covers your protection needs. Then distribute the balance according to the calculator.
How the calculator sets director remuneration
The calculator starts from profit before remuneration. It then tests several splits between salary and dividends. For each one, it applies contributions, corporate tax and the flat tax. Finally, it keeps the mix that leaves the director the most net pay.
Frequently asked questions
Salary or dividends: which suits a French director?
It depends on the status. In an SAS, dividends escape social contributions and are often tax-efficient. In an SARL, the 10%-of-capital threshold sharply limits that advantage for a majority manager.
What is the French flat tax?
A 30% final levy on capital income, made up of 12.8% income tax and 17.2% social levies. Opting for the progressive income tax scale remains possible.
Do dividends build pension rights?
No. Only remuneration generates pension and welfare rights. A director paid solely in dividends contributes nothing.
Does the 10% threshold affect an SAS president?
No. It targets the SARL majority manager. The dividends of an SAS president stay under the flat tax only.
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Informative calculators. The 2026 rates were cross-checked against public sources but have not yet been validated by an accountant. They change every year. These calculations are neither tax nor legal advice.