How much revenue must your SaaS generate to pay out your target in dividends?

1. VAT — Configurable rate (default: 20%)

The simulator applies a VAT rate chosen by the user.

If no value is entered, a default rate of 20% is used, which is a reasonable approximation based on:

• the average VAT rates applied in the European Union on digital services,
• the need to provide a simple, consistent reference for generic calculations.

In practice, the actual rate depends on:

• the customer's country (OSS regime for EU B2C),
• the company's tax regime,
• possible exemptions outside the EU.

The "revenue excluding VAT" calculation is therefore a simplified model based on the indicated rate.

2. Stripe fees — Configurable mix (default: 100% international cards)

The payment method mix used to calculate Stripe fees is defined by the user.

By default, the simulator adopts a deliberately pessimistic scenario:

→ 100% international cards.

This choice aims to avoid underestimating fees.

In reality, Stripe fees can vary depending on:

• card origin (EEE, UK, international),
• corporate cards,
• wallet usage (Apple Pay, Google Pay),
• currency conversions (FX),
• refunds or disputes,
• failed payment attempts,
• pricing updates.

Displayed fees therefore represent a scenario-based average, not a contractual amount.

3. Taxable result — Simplified model based on declared charges

The simulator calculates taxable result by:

• subtracting Stripe fees,
• subtracting user-configured monthly fixed costs,
• applying VAT removal according to the indicated rate,
• then applying legal IS rates to the resulting profit.

This model does not account for all accounting and tax rules applicable to a French SAS (depreciation, provisions, salaries, president's social charges, non-deductible items, carry-forwards, special schemes, etc.).

The goal is not to produce an accounting result, but an educational order of magnitude.

4. Corporate income tax (IS) — Legal rates applied automatically

The simulator automatically applies corporate income tax rates prescribed by law (for example: 15% on the eligible portion, then 25% on the remainder).

These rates are not configurable.

Calculated amounts do not replace:

• a professional tax return,
• a balance sheet,
• or an accountant's analysis.

5. Monthly fixed costs — User-entered value (deductible charges from revenue)

Fixed costs are entirely defined by the user, based on their actual charge structure (infrastructure, hosting, APIs, third-party services, tools, etc.).

Entry rule: Enter fixed costs excluding VAT if VAT is deductible on these expenses, or including VAT if VAT is not deductible (for example, if you are under the VAT exemption threshold).

This amount:

• has no official value,
• is not verified or certified,
• does not necessarily match the list of charges actually deductible for a French SAS.

It is a simplified assumption used to deduct a level of charges from revenue in the simulation.

6. Baskets and transactions — Stable assumptions

Calculations based on an average basket rely on:

• a weighted average of available baskets,
• the estimated number of transactions,
• a deliberately simplified model.

This data does not represent real accounting, but an estimation framework.

7. Dividends and PFU — Automatic application of legal rates

The simulator applies:

• a distribution rate chosen by the user (percentage of post-IS result),
• and the legal 30% PFU (12.8% income tax + 17.2% social contributions).

These elements do not necessarily reflect the actual situation of a French SAS (tax options, trade-offs, distribution rules, corporate secretary, AGM minutes, etc.).

The goal is to provide an indicative simulation, not a legally binding dividend calculation.

8. No legal or tax value

Results provided by the simulator:

• do not constitute a balance sheet,
• cannot be used for an official filing,
• do not reflect the company's actual situation,
• do not replace professional advice.

For any decision involving tax, accounting, or legal stakes, the user should consult:

• an accountant,
• a tax lawyer,
• or the corporate tax office (SIE).