What does “the company pays tax on its profits” mean?

✅ In brief

It means that tax on profit is paid by the company itself, generally under IS.

🧭 What you need to know

• The company calculates its result.
• If it makes a taxable profit, it pays the corresponding tax.
• The company officer may also have personal taxation on remuneration.
• The associés may be taxed on certain income received from the company.

🛠️ How Leegal supports you

• Leegal helps you understand the wording shown during the creation process and prepare a clearer file.
• The flow can organize information, documents and points to watch, but it does not replace a personalized review.
• If your situation is specific, it is still preferable to ask a chartered accountant, a lawyer or another qualified professional for advice.

🔎 Points to check

• Not confusing company tax with personal tax.
• Planning the necessary accounting.
• Checking remuneration and distributions.
• Asking for advice if you do not understand the impact.

⚖️ Limits to know

• Leegal is not a law firm or an accounting firm.
• Leegal explains the options and helps prepare formalities, but does not choose for you.
• Tax, social security or personal asset consequences can depend on your actual situation.

📌 Key takeaway

When the company pays the tax, it does not mean the company officer has no personal taxation at all.

Related articles

• What does “the associés pay the tax directly” mean?
• What is the régime réel normal IS?
• What is the régime réel simplifié IS?
• What is the difference between IS and the option for the régime des sociétés de personnes?
• What do “tax options” mean during creation?

Updated on: 06/07/2026