PAR → SFO · FOUNDER GUIDE · OCTOBER 2026
Leaving France for San Francisco 🇺🇸 as a founder
21% federal + 8.84% California corporate tax · federal dividend tax + California income tax up to 13.3%. California taxes dividends like a salary: up to 13.3%, on top of federal tax.
What you'd keep vs France
Solo founder, 100% owner, whole profit paid out as dividends each year. How the math works.
| PROFIT | TAX IN 🇫🇷 | TAX IN 🇺🇸 | KEEP IN 🇺🇸 | VS FRANCE / YR |
|---|---|---|---|---|
| €100K | 41.2% | 32.8% | €67,183 | +€8,426 |
| €250K | 47.4% | 40.4% | €148,890 | +€17,349 |
| €500K | 53.4% | 44.4% | €278,213 | +€45,353 |
| €1M | 53.7% | 48.1% | €519,170 | +€56,061 |
ENTRY TICKET
E-2 Treaty Investor visa
- Cost
- $315 visa fee + a “substantial” investment (usually $100–150k)
- Timeline
- 2–4 months
REQUIREMENTS
- —Invest real, at-risk money in a US business you control
- —French citizen (France is a treaty country)
- —Business must be more than marginal; 5-year plan
THE CATCH
Moving to San Francisco to save on taxes is a bold strategy.
SOURCES
Simplified simulation, not tax advice. You own 100%, so France's exit tax on your shares applies. Outside the EU you usually have to request the deferral and give guarantees. It's wiped if you keep your shares 2 years after leaving (5 if they're worth over €2.57M). Moving tax residency means actually living there, not just a mailbox.