Société à responsabilité limitée SARLCôte d’Ivoire
What it takes to form, own and run a private limited company in Côte d’Ivoire, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
les associés ne sont responsables des dettes sociales qu’a concurrence de leurs apports
Quote
Elle peut etre instituee par une personne physique ou morale, ou entre deux ou plusieurs
Quote
En l'absence de dispositions statutaires, Ie ou les gerants sont nommes pour quatre (4) ans.
Quote
Total à payer: (1)* + (2*) + (3)* + (4)* + (5)* = 15 000 F CFA
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Not required
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- At least 1
Quote
En l'absence de dispositions statutaires, Ie ou les gerants sont nommes pour quatre (4) ans.
- Shareholders
- At least 1 · a company may be one
Quote
Elle peut etre instituee par une personne physique ou morale, ou entre deux ou plusieurs
- Members
- At least 1 · one person may form it alone
Quote
Elle peut être instituée par une personne physique ou morale, ou entre deux ou plusieurs personnes
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Yes
Quote
Les societes commerciales sont tenues de deposer au registre du commerce et du credit mobilier
- Audit for a small company
- Not required
Quote
d'un commissaire aux comptes est facultative. Elle peut toutefois etre demandee en justice par un
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Déclaration de résultat et états financiers
- 5 months after the end of the accounting period
With service des Impôts du lieu d'exercice de l'activité (DGI)
Stated as 30 May following the closing date (30 June where accounts must be certified by an auditor); text for the real réel simplifié and normal regimes. Rule approximates '30 May' as 5 months after period end.
What is public
- Directors
- Public
Quote
Crédit Mobilier sont destinées à l'information du public.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 25%
SARL is a société de capitaux liable to BIC tax at 25% (30% for telecom/ICT).
Quote
les sociétés de capitaux : SA, SARL ;
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
- CFC rules in Côte d’Ivoire
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution by decision of the partners on the conditions for amending the articles (AUSCGIE art. 200), then liquidation, then the liquidator requests removal (radiation) of the company from the RCCM within one month of publication of the closure of the liquidation (art. 220)
Quote
4°) par decision des associes aux conditions prevues pour modifier les statuts ;
- Statutory fee
- Not in our records
Every business in Côte d’Ivoire
VAT
- Standard rate
- 18%
Read in the DGI's own communiqués (the site's data feed, which its script-drawn pages display): the DGI calls 18% the taux de droit commun (standard rate).
Quote
le taux de droit commun de 18%
- Other rates
- 9% Jute and sisal fibres, animal feed and its inputs and packaging, and inputs and packaging for fertiliser manufacture: transitional rate under ordonnance n° 2026-03 of 7 January 2026, effective 17 January 2026
Quote
soumet lesdits biens et opérations au taux réduit de 9% en lieu et place du taux de droit commun de 18%
- Registration threshold
- Not in our records
- A foreign company
- See the note
The DGI communiqués read say nothing on non-resident suppliers, so these fields are left as gaps.
- Returns filed
- Monthly
Quote
assujettis à la taxe sur la valeur ajoutée, que les dates limites pour la déclaration et le paiement de ladite taxe, due au titre des opérations du mois de septembre 2026
- Tax authority
- Direction Générale des Impôts (DGI), Ministère de l’Économie et des Finances
Payment and banking services
1 service names Côte d’Ivoire on its own list: Stripe. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Société à responsabilité limitée (SARL)
- Identifier
- CI-SARLA form ISO 20275 does not list.