Source-cited draft: company formation & entity choice for Djibouti (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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Every figure is drawn from this Tax Guide and cited to its source.
Limited liability company
Societe a Responsabilite Limitee (SARL) — most common; 1 to 50 partners; limited liabilityOHADA Uniform Act on Commercial Companies and Economic Interest Groups (https://www.expanship.com/dj/blog/types-of-companies-in-djibouti.html)
Public limited company
Societe Anonyme (SA) — for larger businesses, higher capital and governance requirementsOHADA Uniform Act on Commercial Companies and Economic Interest Groups (https://www.expanship.com/dj/blog/types-of-companies-in-djibouti.html)
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 (https://www.expanship.com/dj/blog/incorporation-requirements-in-djibouti.html)
Free-zone company capital
Higher capital requirement applies for free-zone companies (reported around USD 70,000) USD ((approx — confirm))Djibouti free-zone regulations (https://www.womenconnect.org/web/djibouti/business-registration/-/asset_publisher/ObbONgnQXwfM/content/le-processus-de-creation-d-entreprise)
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 (https://www.expanship.com/dj/blog/incorporation-requirements-in-djibouti.html)
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 DGIOHADA Uniform Act; Djibouti commercial registry rules (https://www.expanship.com/dj/blog/incorporation-requirements-in-djibouti.html)
Incorporation timeline
Around 3 days once all documents are complete ((approx — confirm))Djibouti commercial registry rules (CFE single window) (https://www.womenconnect.org/web/djibouti/business-registration/-/asset_publisher/ObbONgnQXwfM/content/le-processus-de-creation-d-entreprise)
Minimum shareholders — SARL
1 (single-member SARL permitted), maximum 50OHADA Uniform Act on Commercial Companies and Economic Interest Groups (https://www.expanship.com/dj/blog/types-of-companies-in-djibouti.html)
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)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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).
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