Djibouti Company Formation & Entity Choice

Entity types and incorporation in Djibouti

Company law in Djibouti follows the OHADA Uniform Act on Commercial Companies. The SARL (limited liability company) is the most common form; the SA (public limited company) suits larger ventures. Formation runs through the Centre de Formalites des Entreprises (CFE) and the commercial register (RCCM).

• Limited liability company — Societe a Responsabilite Limitee (SARL) — most common; 1 to 50 partners; limited liability (OHADA Uniform Act on Commercial Companies and Economic Interest Groups)
• Public limited company — Societe Anonyme (SA) — for larger businesses, higher capital and governance requirements (OHADA Uniform Act on Commercial Companies and Economic Interest Groups)
• Other forms — Sole proprietorship (entreprise individuelle), branch of a foreign company, and free-zone entities are also available ((approx — confirm)) (OHADA Uniform Act on Commercial Companies and Economic Interest Groups)
• Minimum share capital — SARL — Approximately DJF 1,000,000 DJF ((approx — OHADA default minimum can be lower; confirm Djibouti-specific amount)) (OHADA Uniform Act on Commercial Companies and Economic Interest Groups)
• Free-zone company capital — Higher capital requirement applies for free-zone companies (reported around USD 70,000) USD ((approx — confirm)) (Djibouti free-zone regulations)
• Registration authority — Centre de Formalites des Entreprises (CFE) — single window; entry in the Registre du Commerce et du Credit Mobilier (RCCM) (OHADA Uniform Act; Djibouti commercial registry rules)
• Incorporation steps — Reserve/verify company name; draft statutes (notarised or private seal); deposit capital in a Djiboutian bank; register with RCCM/CFE; obtain business licence; register for tax with the DGI (OHADA Uniform Act; Djibouti commercial registry rules)
• Incorporation timeline — Around 3 days once all documents are complete ((approx — confirm)) (Djibouti commercial registry rules (CFE single window))
• Minimum shareholders — SARL — 1 (single-member SARL permitted), maximum 50 (OHADA Uniform Act on Commercial Companies and Economic Interest Groups)
• Core annual compliance — accounts — Prepare annual financial statements under the OHADA accounting system (SYSCOHADA) ((approx — confirm)) (OHADA Uniform Act on Accounting and Financial Reporting (SYSCOHADA))
• Core annual compliance — tax filings — Annual corporate tax return by 31 March; monthly VAT, ITS and CNSS declarations; business licence (patente) renewal ((approx — confirm)) (Code General des Impots (Djibouti))