Source-cited draft: company formation & entity choice for Senegal (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Entity types, capital and incorporation | Company law in Senegal follows the OHADA Uniform Act on Commercial Companies (AUSCGIE). The most common forms are the SARL (limited liability company), SA (public limited company) and SAS, registered through the APIX one-stop shop. | |
| Governing company law | OHADA Uniform Act on Commercial Companies and Economic Interest Groups (AUSCGIE)OHADA Uniform Act on Commercial Companies (AUSCGIE) | |
| Common entity types | SARL (Société à Responsabilité Limitée), SA (Société Anonyme), SAS (Société par Actions Simplifiée)OHADA Uniform Act on Commercial Companies (AUSCGIE) | |
| SARL minimum share capital | No statutory minimum under OHADA; commonly set around XOF 100,000 in practiceOHADA Uniform Act on Commercial Companies (AUSCGIE) | |
| SA minimum share capital | XOF 10,000,000, with at least one quarter paid up at incorporationOHADA Uniform Act on Commercial Companies (AUSCGIE) | |
| Incorporation channel | Registration via the APIX one-stop shop (guichet unique), issuing RCCM (commercial registry) and NINEA (tax ID)APIX one-stop shop (guichet unique) | |
| Core incorporation steps |
Company law in Senegal follows the OHADA Uniform Act on Commercial Companies (AUSCGIE). The most common forms are the SARL (limited liability company), SA (public limited company) and SAS, registered through the APIX one-stop shop.
Other Senegal computations in the OpenAccountants library.
| 1) Reserve trade name with RCCM/CFE; 2) Draft statutes (notarized where required); 3) Deposit capital and obtain bank certificate where required; 4) File at APIX for RCCM + NINEA and declare existence to the tax officeOHADA Uniform Act on Commercial Companies (AUSCGIE) |
| Incorporation timeline | Around 2 days via the APIX one-stop shopAPIX one-stop shop (guichet unique) |
| Tax identification | NINEA (Numéro d'Identification Nationale des Entreprises et Associations) issued at registrationDirection Générale des Impôts et des Domaines (DGID) |
| Mandatory registrations at formation | Employer registration with CSS (social security) and IPRES (pension) alongside RCCM and NINEACode de la Sécurité Sociale / IPRES |
| Annual accounts (SYSCOHADA) | Prepare annual financial statements under the SYSCOHADA chart of accounts and file with the CIT return by 30 AprilOHADA / SYSCOHADA accounting framework |
| Core annual tax compliance | Annual CIT return and financial statements by 30 April; monthly VAT and payroll filings; CIT installments (15 Feb, 30 Apr) and balance (15 Jun)Code Général des Impôts (CGI) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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