Business entities in Gabon in 2023

Since 2003, Healy Consultants provides our Clients with the best corporate structures for doing business in Gabon. The most common way to start a business in Gabon is to set up a Gabonese limited liability company (SARL). Alternatively, entrepreneurs may also setup a new public limited company (SA) when they need to raise capital to finance their local operations. Foreign corporates may also register a branch in Gabon with the local authorities.

The Gabon limited liability company (Societe a responsabilité limitee)

• The Gabon limited liability company is the preferred type of business entity to form a small business in Gabon. Such business entity only requires one director and one shareholder. Both can be of any nationality and need not to be resident in Gabon. A minimum paid-up share capital of US$1,700 (CFA1 million) is also required to complete Gabon company setup with the local Companies Registrar (Centre de Developpement des Entreprises, CEPIG);
• An auditor must be appointed if the limited liability company has i) a paid-up capital of over US$17,000 (CFA10 million) ii) an annual turnover over US$420,000 (CFA250 million) or iii) more than 50 employees.

The Gabon public limited company (Societe anonyme)

• It is possible to register a Gabon public limited company (PLC) with only one shareholder and one director. If the company has over three shareholders, a Board of Directors is then mandatory and must comprise at least three directors. The minimum paid-up capital is US$17,000 (CFA10 million) and the company will have to submit audited financial statements every year;
• Such type of business entity is recommended for entrepreneurs willing to raise capital and to list their company on the Stock Exchange of Libreville. After Gabon business setup, public companies can also benefit from a reduced corporate tax rate of 25%.

The Gabon branch office (Succursale)

• Gabonese regulations allows foreign companies looking to establish businesses in Gabon to open branch offices in the country. At least individual of any nationality must be appointed to be the legal representative of the branch office in Ethiopia.

Table of comparison between Gabon entities