Guinea Company Formation & Entity Choice

Entity types and incorporation

Company law in Guinea follows the OHADA Uniform Act on Commercial Companies, with incorporation handled through the one-stop shop at the investment-promotion agency (APIP). The SARL is the most common form for private business. Figures are a source-cited draft for accountant review.

• Limited liability company — Société à Responsabilité Limitée (SARL) — most common private entity (OHADA Uniform Act on Commercial Companies and Economic Interest Groups)
• Public limited company — Société Anonyme (SA) — used for larger operations (OHADA Uniform Act on Commercial Companies and Economic Interest Groups)
• Simplified joint-stock company — Société par Actions Simplifiée (SAS) — flexible OHADA form ((approx — confirm)) (approx — confirm) (OHADA Uniform Act on Commercial Companies and Economic Interest Groups)
• SARL minimum share capital — No mandatory statutory minimum (capital set in the statutes; historically GNF 1,000,000) ((approx — confirm)) GNF (approx — confirm) (OHADA Uniform Act on Commercial Companies and Economic Interest Groups)
• SA minimum share capital — GNF 10,000,000 (OHADA minimum for an SA, approx. USD 14,000 equivalent cited) ((approx — confirm)) GNF (approx — confirm) (OHADA Uniform Act on Commercial Companies and Economic Interest Groups)
• Registration channel — Guichet Unique (one-stop shop) at APIP — handles RCCM commercial registry, NIF tax number, and CNSS registration (APIP Guichet Unique procedures; OHADA Uniform Act)
• Core incorporation steps — Draft statutes; deposit share capital in a blocked account; file with APIP for RCCM, NIF and CNSS; publish a legal notice (APIP Guichet Unique procedures; OHADA Uniform Act)
• Registration fees — Around GNF 530,000 base fee, plus a sliding registration duty on capital (about 1% for capital GNF 10m–100m, 0.25% above GNF 500m) ((approx — confirm)) GNF (approx — confirm) (APIP Guichet Unique fee schedule)
• Incorporation timeline — Roughly 1–2 weeks through the APIP one-stop shop ((approx — confirm)) (approx — confirm) (APIP Guichet Unique procedures)
• Core annual compliance — Annual OHADA/SYSCOHADA financial statements; IS return by 30 April; monthly VAT and payroll filings; CNSS declarations ((approx — confirm)) (approx — confirm) (OHADA Uniform Act on Accounting Law (SYSCOHADA); Code Général des Impôts (CGI))