← Tax Optimization · Self-Employed (PFA) / Company
PFA or SRL with micro-company status — how to decide on the numbers
It's not a question with a fixed answer — the real tax difference depends on how much you earn and how much of the money you want to withdraw personally, rather than leaving it reinvested in the company.
What the law says
The real difference in total taxes between PFA and SRL with micro-company status depends strictly on the profit level and how much of the money you want to withdraw personally — there's no universal "better" option. At low profit, with full withdrawal of the money, PFA can be simpler, with a single layer of taxation. At high profit, with partial withdrawal, SRL with micro-company status can reduce total taxation — 1% on revenue, plus dividend tax only on the portion actually withdrawn, with the rest staying reinvested without an immediate additional tax.
A structural comparison based on the regimes already described on this page — not a separate article of law.
How it applies, in numbers
Illustrative example: at low profit, fully withdrawn, PFA taxation (tax + CAS + CASS on net income) can be comparable to or simpler than combined SRL taxation (micro-company tax + dividend tax). At high profit, if only part is withdrawn as dividends while the rest stays reinvested in the company, the SRL can keep total taxation lower in the short term.
Common mistakes
The most common mistake is choosing the legal structure based on general impressions ("SRL seems more serious", "PFA is simpler") without calculating the exact numbers for your own profit level and your own plan for withdrawing money.
