# How to form a SASU in 2027, and how much does it cost?

Updated : 2026-10-22 · Source : https://legalrapide.fr/en/guides/sasu/

A SASU (single-shareholder simplified joint-stock company) is formed with a sole shareholder, either an individual or a company, with freely set share capital from €1, and is run by a president who is treated as an employee (general social security scheme). At current rates, the mandatory legal fees for a SASU in mainland France come to **€223.56 incl. VAT** (greffe, beneficial ownership declaration and legal notice). With LegalRapide's Essentiel plan, formation costs **€0 excl. VAT**: you pay only these legal fees.

## Who is it for?
**It suits you if**: You want to start on your own, keep wide freedom in the articles of association and be able to bring in shareholders later without changing legal form.

**Good to know**: For the same income, a paid president costs more in social contributions than the manager of an EURL.

## Key features
| Point | SASU |
|---|---|
| Shareholders | A sole shareholder, an individual or a company |
| Share capital | Freely set, €1 minimum; at least 50% of cash contributions paid up on formation, the balance within 5 years |
| Director | The president, treated as an employee (general social security scheme) |
| Taxation | Corporate income tax by default |
| Liability | Limited to contributions |

## Formation steps
1. Choose the name, business activity, registered office and amount of share capital.
2. Draft the articles of association (with LegalRapide: generated from your answers).
3. Deposit the capital in a bank account in the name of the company being formed and obtain the certificate of deposit of funds.
4. Sign the articles of association.
5. Publish the legal notice of incorporation.
6. File the application with the guichet unique (single online filing portal), which forwards it to the greffe (commercial court registry), Insee, URSSAF and the tax office.
7. Receive the Kbis extract once the greffe has approved the application.

## How much does it cost?
| Item | Current amount |
|---|---|
| Registration (greffe) | €33.83 |
| Beneficial ownership declaration | €19.33 |
| Legal notice of incorporation (mainland flat rate) | €142 excl. VAT, i.e. €170.40 incl. VAT |
| LegalRapide service, Essentiel plan | **€0 excl. VAT** |
| **Total with the Essentiel plan** | **€223.56 incl. VAT** |
| Option: Rapide plan (+ €149 excl. VAT, filing within 24 business hours) | €402.36 incl. VAT |

Share capital is not a cost: it stays with the company. See [is share capital a cost?](/en/reponses/capital-social-cout-creation/)

Detailed SASU guides: [formation cost](/en/guides/sasu/cout-creation/), [timeframes](/en/guides/sasu/delais/), [required documents](/en/guides/sasu/documents/).

## FAQ
**What is the minimum share capital for a SASU?**
€1. At least 50% of cash contributions must be paid up on formation, the rest within 5 years.

**How much does it cost to form a SASU?**
€223.56 incl. VAT in legal fees in mainland France at current rates, plus any provider's service fee.


## Sources
- [Service-public: choosing the legal form](https://entreprendre.service-public.gouv.fr/vosdroits/F23844)
- [Service-public: cost of company formation formalities](https://entreprendre.service-public.gouv.fr/vosdroits/F37688)
- [Service-public: 2026 legal notice rates](https://entreprendre.service-public.gouv.fr/actualites/A18724)
- [Service-public: forming and depositing share capital](https://entreprendre.service-public.gouv.fr/vosdroits/F32333)