Source-cited draft: company formation & entity choice for DR Congo (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Most common entity — SARL
Société à Responsabilité Limitée (private limited liability company)OHADA Acte uniforme relatif au droit des sociétés commercialesView source ↗
Public/larger entity — SA
Société Anonyme (public limited company)OHADA Acte uniforme relatif au droit des sociétés commercialesView source ↗
Flexible entity — SAS
Société par Actions Simplifiée (simplified joint-stock company)OHADA Acte uniforme relatif au droit des sociétés commerciales
Foreign branch
A foreign company may operate via a registered branch (succursale)OHADA Acte uniforme relatif au droit des sociétés commerciales
Minimum share capital — SARL
Set in the articles (OHADA removed the fixed minimum); historically CDF 100,000 / USD ~2,000 (approx — confirm current requirement)OHADA Acte uniforme relatif au droit des sociétés commercialesView source ↗
Minimum share capital — SA
XOF/CDF equivalent of 10,000,000 CFA (approx USD 17,000) under OHADA (approx — confirm)OHADA Acte uniforme relatif au droit des sociétés commerciales
Capital paid-up requirement
At least half deposited before incorporation; balance within two yearsOHADA Acte uniforme relatif au droit des sociétés commercialesView source ↗
Incorporation one-stop shop
Guichet Unique de Création d'Entreprise (GUCE), with online registration availableDécret instituant le Guichet Unique de Création d'EntrepriseView source ↗
Registered office
A physical registered office address in the DRC is mandatory and must be evidenced to GUCEOHADA Acte uniforme relatif au droit des sociétés commercialesView source ↗
Incorporation timeline
Officially about 3 days via GUCE; in practice allow 1–2 weeks (approx — confirm)Décret instituant le Guichet Unique de Création d'EntrepriseView source ↗
Core registrations on formation
RCCM (commercial register), tax number (NIF) with the DGI, and INSS social-security registration (approx — confirm)OHADA Acte uniforme relatif au droit des sociétés commerciales
Core annual compliance
Annual financial statements (OHADA SYSCOHADA), CIT return by 30 April, monthly VAT and payroll returnsOHADA Acte uniforme relatif au droit comptable (SYSCOHADA)View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Company law in the DRC follows the OHADA Uniform Act on Commercial Companies, with incorporation handled through the Guichet Unique de Création d'Entreprise (GUCE). This is an unverified 2025 draft pending accountant/legal review.
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Other DR Congo computations in the OpenAccountants Tax Library.