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OpenAccountants publishes open, source-cited tax knowledge for use by people, software and AI. Automated outputs are drafts and do not create a professional engagement. Obtain qualified advice before filing, paying or taking a material tax position.

OpenAccountants/Equatorial Guinea/Equatorial Guinea Company Formation & Entity Choice

Equatorial Guinea Company Formation & Entity Choice

Source-cited draft: company formation & entity choice for Equatorial Guinea (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

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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Key figures — Equatorial Guinea, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Common entity types

SARL (LLC), SA (public limited), SAS (simplified joint-stock), SNC (general partnership), SCS (limited partnership)OHADA Uniform Act on Commercial Companies and Economic Interest Groups (https://www.expanship.com/gq/blog/incorporation-requirements-in-equatorial-guinea)

Legal framework for company formation

Companies in Equatorial Guinea are formed under the OHADA Uniform Act on Commercial Companies and Economic Interest Groups. The most common forms are the SARL (limited liability company) and the SA (public limited company).OHADA Uniform Act on Commercial Companies and Economic Interest Groups

Minimum share capital — SARL

1,000,000OHADA Uniform Act on Commercial Companies and Economic Interest Groups (https://www.expanship.com/gq/blog/incorporation-requirements-in-equatorial-guinea)

Minimum share capital — SA

10,000,000 (shares of at least XAF 10,000 each)OHADA Uniform Act on Commercial Companies and Economic Interest Groups (https://www.expanship.com/gq/blog/incorporation-requirements-in-equatorial-guinea)

Minimum shareholders — SARL

1 (sole-shareholder SARL permitted); no statutory maximumOHADA Uniform Act on Commercial Companies and Economic Interest Groups (https://www.expanship.com/gq/blog/incorporation-requirements-in-equatorial-guinea)

Registered office

A physical registered office in Equatorial Guinea is mandatory; a postal address does not sufficeOHADA Uniform Act on Commercial Companies and Economic Interest Groups (https://www.expanship.com/gq/blog/incorporation-requirements-in-equatorial-guinea)

Local ownership / director requirement

Foreign-owned companies commonly required to have 35% of shares held by EG nationals and one-third of directors EG nationals (approx — confirm current local-content requirements by sector)Equatorial Guinea investment / commercial regulations (https://www.healyconsultants.com/equatorial-guinea-company-registration/setup-llc/)

Capital deposit

Share capital must be deposited in a local bank account; a bank certificate is provided to the notaryOHADA Uniform Act on Commercial Companies and Economic Interest Groups (https://www.expanship.com/gq/blog/incorporation-requirements-in-equatorial-guinea)

Incorporation steps

Notarised articles of association, capital deposit & bank certificate, registration with the Commercial Register (RCCM), tax/NIF registration, and social-security registration (approx — confirm full sequence and required licences)OHADA Uniform Act on Commercial Companies; General Tax Code of Equatorial Guinea

Incorporation timeline

Approximately 8 to 16 weeks depending on structure and sector (approx — confirm)Equatorial Guinea company registration practice (OHADA) (https://www.expanship.com/gq/blog/incorporation-requirements-in-equatorial-guinea)

Core annual compliance

Annual financial statements (OHADA SYSCOHADA), annual CIT return, monthly VAT and payroll filings, and Commercial Register updatesOHADA Uniform Act on Accounting (SYSCOHADA); General Tax Code of Equatorial Guinea

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The full Guide

Entity types, share capital and incorporation

  • Common entity types — SARL (LLC), SA (public limited), SAS (simplified joint-stock), SNC (general partnership), SCS (limited partnership) (OHADA Uniform Act on Commercial Companies and Economic Interest Groups (https://www.expanship.com/gq/blog/incorporation-requirements-in-equatorial-guinea))
  • Legal framework for company formation — Companies in Equatorial Guinea are formed under the OHADA Uniform Act on Commercial Companies and Economic Interest Groups. The most common forms are the SARL (limited liability company) and the SA (public limited company). (OHADA Uniform Act on Commercial Companies and Economic Interest Groups)
  • Minimum share capital — SARL — 1,000,000 XAF (OHADA Uniform Act on Commercial Companies and Economic Interest Groups (https://www.expanship.com/gq/blog/incorporation-requirements-in-equatorial-guinea))
  • Minimum share capital — SA — 10,000,000 (shares of at least XAF 10,000 each) XAF (OHADA Uniform Act on Commercial Companies and Economic Interest Groups (https://www.expanship.com/gq/blog/incorporation-requirements-in-equatorial-guinea))
  • Minimum shareholders — SARL — 1 (sole-shareholder SARL permitted); no statutory maximum (OHADA Uniform Act on Commercial Companies and Economic Interest Groups (https://www.expanship.com/gq/blog/incorporation-requirements-in-equatorial-guinea))
  • Registered office — A physical registered office in Equatorial Guinea is mandatory; a postal address does not suffice (OHADA Uniform Act on Commercial Companies and Economic Interest Groups (https://www.expanship.com/gq/blog/incorporation-requirements-in-equatorial-guinea))
  • Local ownership / director requirement — Foreign-owned companies commonly required to have 35% of shares held by EG nationals and one-third of directors EG nationals (approx — confirm current local-content requirements by sector) (approx — confirm current local-content requirements by sector) (Equatorial Guinea investment / commercial regulations (https://www.healyconsultants.com/equatorial-guinea-company-registration/setup-llc/))
  • Capital deposit — Share capital must be deposited in a local bank account; a bank certificate is provided to the notary (OHADA Uniform Act on Commercial Companies and Economic Interest Groups (https://www.expanship.com/gq/blog/incorporation-requirements-in-equatorial-guinea))
  • Incorporation steps — Notarised articles of association, capital deposit & bank certificate, registration with the Commercial Register (RCCM), tax/NIF registration, and social-security registration (approx — confirm full sequence and required licences) (approx — confirm full sequence and required licences) (OHADA Uniform Act on Commercial Companies; General Tax Code of Equatorial Guinea)
  • Incorporation timeline — Approximately 8 to 16 weeks depending on structure and sector (approx — confirm) (approx — confirm) (Equatorial Guinea company registration practice (OHADA) (https://www.expanship.com/gq/blog/incorporation-requirements-in-equatorial-guinea))
  • Core annual compliance — Annual financial statements (OHADA SYSCOHADA), annual CIT return, monthly VAT and payroll filings, and Commercial Register updates (OHADA Uniform Act on Accounting (SYSCOHADA); General Tax Code of Equatorial Guinea)

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