What is IS (impôt sur les sociétés)?

✅ In brief

IS (impôt sur les sociétés) means that the company itself pays tax on its profits.

🧭 What you need to know

• IS applies in particular to many commercial companies.
• The company calculates its result and pays tax on that profit.
• The company officer or associés may then be taxed on remuneration or on certain distributed income.
• IS does not by itself settle the TVA question.

🛠️ 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 legal form chosen.
• The planned remuneration.
• Expected profits.
• Advice from a chartered accountant for tax trade-offs.

⚖️ 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

Under IS, the company pays tax on its profit, but that does not remove the other tax questions.

Related articles

• What is IR (impôt sur le revenu) for a business?
• What is the difference between IS and the option for the régime des sociétés de personnes?
• What is the difference between profit tax and TVA?
• What do “tax options” mean during creation?
• What is the régime réel simplifié IS?

Updated on: 06/07/2026