OpenAccountants/Guinea-Bissau/Guinea-Bissau Company Formation & Entity Choice

Guinea-Bissau Company Formation & Entity Choice

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: company formation & entity choice for Guinea-Bissau (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 — Guinea-Bissau, 2025

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

OHADA company law framework

Guinea-Bissau is an OHADA member state, so company law follows the OHADA Uniform Act on Commercial Companies (Acte uniforme relatif au droit des sociétés commerciales — AUSCGIE). The most common vehicles are the limited liability company (SARL/SUARL) and the public limited company (SA). Incorporation is centralised through the one-stop business desk (CFE).OHADA Uniform Act on Commercial Companies (AUSCGIE)

Limited liability company

Société à Responsabilité Limitée (SARL) — the most common form for SMEs; single-member version is the SUARLOHADA Uniform Act on Commercial Companies (AUSCGIE)

Public limited company

Société Anonyme (SA) — used for larger ventures and regulated activitiesOHADA Uniform Act on Commercial Companies (AUSCGIE)

Foreign branch

A foreign company may register a branch (succursale), generally subject to conversion/local-company requirements after a set period under OHADA ((approx — confirm conversion period))OHADA Uniform Act on Commercial Companies (AUSCGIE)

Minimum share capital — SARL

OHADA sets no fixed statutory minimum for a SARL; capital is set in the by-laws (historically often XOF 1,000,000) ((approx — confirm any national floor))OHADA Uniform Act on Commercial Companies (AUSCGIE)

Minimum share capital — SA

XOF 10,000,000 (OHADA standard for an SA not making a public share offer)OHADA Uniform Act on Commercial Companies (AUSCGIE)

Incorporation channel

Registration is processed through the Centro de Formalização de Empresas (CFE) one-stop shopCFE (one-stop business registration) rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/View source ↗

Core incorporation steps

Reserve company name, notarise/deposit by-laws, deposit share capital, register with the Commercial Register (RCCM), obtain NIF, and register with INPS ((approx — confirm exact sequence))OHADA AUSCGIE; CFE registration procedure

Typical incorporation timeline

Roughly 1–3 weeks via the CFE one-stop shop ((approx — confirm))CFE registration procedure

Indicative incorporation cost

Government/registration fees commonly in the low hundreds of thousands of XOF, plus notary and publication fees ((approx — confirm current fees))CFE registration fee schedule

Annual financial statements (OHADA)

Companies must prepare annual financial statements under the OHADA SYSCOHADA accounting frameworkOHADA Uniform Act on Accounting Law (SYSCOHADA)

Annual corporate tax / declaration

File the annual corporate income tax return by 31 March of the following year ((approx — confirm))Código Geral Tributário (General Tax Code) — https://taxatlas.io/country/guinea-bissauView source ↗

Ongoing periodic compliance

Monthly VAT returns (if registered), monthly INPS and withheld-IRPS remittance, and maintenance of a valid NIFCódigo do IVA; INPS rules; DGCI NIF rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/View source ↗

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Entity types, capital and incorporation

OHADA company law framework — Guinea-Bissau is an OHADA member state, so company law follows the OHADA Uniform Act on Commercial Companies (Acte uniforme relatif au droit des sociétés commerciales — AUSCGIE). The most common vehicles are the limited liability company (SARL/SUARL) and the public limited company (SA). Incorporation is centralised through the one-stop business desk (CFE). (OHADA Uniform Act on Commercial Companies (AUSCGIE))
Limited liability company — Société à Responsabilité Limitée (SARL) — the most common form for SMEs; single-member version is the SUARL (OHADA Uniform Act on Commercial Companies (AUSCGIE))
Public limited company — Société Anonyme (SA) — used for larger ventures and regulated activities (OHADA Uniform Act on Commercial Companies (AUSCGIE))
Foreign branch — A foreign company may register a branch (succursale), generally subject to conversion/local-company requirements after a set period under OHADA ((approx — confirm conversion period)) (OHADA Uniform Act on Commercial Companies (AUSCGIE))
Minimum share capital — SARL — OHADA sets no fixed statutory minimum for a SARL; capital is set in the by-laws (historically often XOF 1,000,000) ((approx — confirm any national floor)) XOF (OHADA Uniform Act on Commercial Companies (AUSCGIE))
Minimum share capital — SA — XOF 10,000,000 (OHADA standard for an SA not making a public share offer) XOF (OHADA Uniform Act on Commercial Companies (AUSCGIE))
Incorporation channel — Registration is processed through the Centro de Formalização de Empresas (CFE) one-stop shop (CFE (one-stop business registration) rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/)
Core incorporation steps — Reserve company name, notarise/deposit by-laws, deposit share capital, register with the Commercial Register (RCCM), obtain NIF, and register with INPS ((approx — confirm exact sequence)) (OHADA AUSCGIE; CFE registration procedure)
Typical incorporation timeline — Roughly 1–3 weeks via the CFE one-stop shop ((approx — confirm)) (CFE registration procedure)
Indicative incorporation cost — Government/registration fees commonly in the low hundreds of thousands of XOF, plus notary and publication fees ((approx — confirm current fees)) (CFE registration fee schedule)
Annual financial statements (OHADA) — Companies must prepare annual financial statements under the OHADA SYSCOHADA accounting framework (OHADA Uniform Act on Accounting Law (SYSCOHADA))
Annual corporate tax / declaration — File the annual corporate income tax return by 31 March of the following year ((approx — confirm)) (Código Geral Tributário (General Tax Code) — https://taxatlas.io/country/guinea-bissau)
Ongoing periodic compliance — Monthly VAT returns (if registered), monthly INPS and withheld-IRPS remittance, and maintenance of a valid NIF (Código do IVA; INPS rules; DGCI NIF rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/)

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Entity types, capital and incorporation

OHADA company law framework — Guinea-Bissau is an OHADA member state, so company law follows the OHADA Uniform Act on Commercial Companies (Acte uniforme relatif au droit des sociétés commerciales — AUSCGIE). The most common vehicles are the limited liability company (SARL/SUARL) and the public limited company (SA). Incorporation is centralised through the one-stop business desk (CFE). (OHADA Uniform Act on Commercial Companies (AUSCGIE))

Limited liability company — Société à Responsabilité Limitée (SARL) — the most common form for SMEs; single-member version is the SUARL (OHADA Uniform Act on Commercial Companies (AUSCGIE))

Public limited company — Société Anonyme (SA) — used for larger ventures and regulated activities (OHADA Uniform Act on Commercial Companies (AUSCGIE))

Foreign branch — A foreign company may register a branch (succursale), generally subject to conversion/local-company requirements after a set period under OHADA ((approx — confirm conversion period)) (OHADA Uniform Act on Commercial Companies (AUSCGIE))

Minimum share capital — SARL — OHADA sets no fixed statutory minimum for a SARL; capital is set in the by-laws (historically often XOF 1,000,000) ((approx — confirm any national floor)) XOF (OHADA Uniform Act on Commercial Companies (AUSCGIE))

Minimum share capital — SA — XOF 10,000,000 (OHADA standard for an SA not making a public share offer) XOF (OHADA Uniform Act on Commercial Companies (AUSCGIE))

Incorporation channel — Registration is processed through the Centro de Formalização de Empresas (CFE) one-stop shop (CFE (one-stop business registration) rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/)

Core incorporation steps — Reserve company name, notarise/deposit by-laws, deposit share capital, register with the Commercial Register (RCCM), obtain NIF, and register with INPS ((approx — confirm exact sequence)) (OHADA AUSCGIE; CFE registration procedure)

Typical incorporation timeline — Roughly 1–3 weeks via the CFE one-stop shop ((approx — confirm)) (CFE registration procedure)

Indicative incorporation cost — Government/registration fees commonly in the low hundreds of thousands of XOF, plus notary and publication fees ((approx — confirm current fees)) (CFE registration fee schedule)

Annual financial statements (OHADA) — Companies must prepare annual financial statements under the OHADA SYSCOHADA accounting framework (OHADA Uniform Act on Accounting Law (SYSCOHADA))

Annual corporate tax / declaration — File the annual corporate income tax return by 31 March of the following year ((approx — confirm)) (Código Geral Tributário (General Tax Code) — https://taxatlas.io/country/guinea-bissau)

Ongoing periodic compliance — Monthly VAT returns (if registered), monthly INPS and withheld-IRPS remittance, and maintenance of a valid NIF (Código do IVA; INPS rules; DGCI NIF rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/)