What is the régime réel simplifié IS?

✅ In brief

The régime réel simplifié IS is a profit-tax regime with obligations that are generally lighter than the réel normal.

🧭 What you need to know

• It concerns businesses subject to a real regime, with accounting and tax obligations.
• It is often presented as the simpler choice when the company pays IS.
• It does not mean there is no accounting.
• It must remain consistent with the size and activity of the business.

🛠️ 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

• The expected turnover.
• The level of accounting follow-up wanted.
• The legal form.
• Professional advice if the activity is significant.

⚖️ 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

Réel simplifié does not mean no obligations: it generally means lighter than the réel normal.

Related articles

• What is the régime réel normal IS?
• What is the difference between IS and the option for the régime des sociétés de personnes?
• What does “the company pays tax on its profits” mean?
• What is the réel simplifié TVA?
• What is the difference between réel simplifié TVA and réel normal TVA?

Updated on: 06/07/2026