Gabon Company Formation & Entity Choice

Entity types, capital and incorporation

• Company law framework — Company law in Gabon follows the OHADA Uniform Act on Commercial Companies, with formation handled through the ANPI-Gabon one-stop shop. Capital figures, costs and timelines below are a 2025 draft pending accountant verification.
• Limited liability company — SARL (Société à Responsabilité Limitée) — common for SMEs; can be single-member (SARLU) (OHADA Uniform Act on Commercial Companies and Economic Interest Groups (AUSCGIE) — https://www.kreston.com/doing-business-in/gabon/)
• Public/joint-stock company — SA (Société Anonyme) — for larger ventures and regulated activities (OHADA Uniform Act on Commercial Companies (AUSCGIE) — https://www.kreston.com/doing-business-in/gabon/)
• Simplified joint-stock company — SAS (Société par Actions Simplifiée) — flexible governance, available under OHADA (OHADA Uniform Act on Commercial Companies (AUSCGIE))
• SARL minimum share capital — XAF 1,000,000 (some OHADA states allow as low as XAF 100,000 by statute) XAF ((approx — confirm Gabon-specific minimum)) XAF (approx — confirm Gabon-specific minimum) (OHADA Uniform Act on Commercial Companies (AUSCGIE) — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html)
• SA minimum share capital — XAF 10,000,000 XAF (OHADA Uniform Act on Commercial Companies (AUSCGIE) — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html)
• SARL minimum participants — One or more shareholders and at least one director (may be the same person) ((approx — confirm)) (approx — confirm) (OHADA Uniform Act on Commercial Companies (AUSCGIE) — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html)
• Registered office requirement — A physical registered office in Gabon is mandatory (OHADA Uniform Act on Commercial Companies (AUSCGIE) — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html)
• Share capital deposit — Capital must be deposited in a Gabonese bank account before notarisation; bank issues a deposit certificate required for registration (OHADA Uniform Act on Commercial Companies (AUSCGIE) — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html)
• Incorporation process — Draft/notarise articles, deposit capital, then register via ANPI-Gabon one-stop shop (RCCM + tax registration handled together) (ANPI-Gabon (Agence Nationale de Promotion des Investissements) — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html)
• Incorporation timeline — Typically 1–2 weeks via ANPI-Gabon ((approx — confirm)) (approx — confirm) (ANPI-Gabon — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html)
• Indicative administrative formation cost — Roughly XAF 200,000–500,000 in administrative costs (plus notary/registration fees) XAF ((approx — confirm)) XAF (approx — confirm) (ANPI-Gabon — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html)
• Beneficial ownership disclosure — Ultimate beneficial owner (UBO) disclosure required at registration (OHADA / ANPI-Gabon registration requirements — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html)
• Annual accounts (OHADA SYSCOHADA) — Prepare and file annual financial statements under the SYSCOHADA accounting framework (OHADA Uniform Act on Accounting Law (SYSCOHADA))
• Annual tax compliance — File CIT return by 30 April, monthly VAT and payroll declarations, plus business license/patente (Code Général des Impôts (Gabon) — https://taxsummaries.pwc.com/gabon/corporate/tax-administration)
• Business license tax (patente) — Annual business license tax, indicatively XAF 15,000–540,000 depending on activity and location XAF ((approx — confirm)) XAF (approx — confirm) (Code Général des Impôts (Gabon) — Contribution des patentes — https://taxsummaries.pwc.com/gabon/corporate/other-taxes)