Source-cited draft: company formation & entity choice for Gabon (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.
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 activitiesOHADA 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 OHADAOHADA 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))OHADA Uniform Act on Commercial Companies (AUSCGIE) — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html
SA minimum share capital
XAF 10,000,000OHADA 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))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 mandatoryOHADA 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 registrationOHADA 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))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))ANPI-Gabon — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html
Beneficial ownership disclosure
Ultimate beneficial owner (UBO) disclosure required at registrationOHADA / 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 frameworkOHADA Uniform Act on Accounting Law (SYSCOHADA)
Annual tax compliance
File CIT return by 30 April, monthly VAT and payroll declarations, plus business license/patenteCode 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))Code Général des Impôts (Gabon) — Contribution des patentes — https://taxsummaries.pwc.com/gabon/corporate/other-taxes
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