Société à responsabilité limitée SARLMayotte
What it takes to form, own and run a private limited company in Mayotte, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
La SARL permet de limiter la responsabilité des associés au montant de leurs apports
Quote
Elle est constituée, au minimum, de 2 associés, au maximum de 100, personnes morales ou personnes physiques
Quote
La SARL doit obligatoirement être administrée par un ou plusieurs gérants
Quote
Il n'y a pas de capital social minimum exigé lors de la création de la société
Quote
un règlement de 29.66 € (Dont 6,36 € de coût de dépôt d'actes) correspondant aux frais de formalité d'immatriculation
Quote
La SARL est soumise en principe à l'impôt sur les sociétés (IS)
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
- Yes
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
- At least 20% of cash contributions at creation (service-public comparison table, F23844); the balance within 5 years after registration (F37411)
Quote
Le solde dans les 5 ans après l’immatriculation de la SARL
Own it
Who may own and run it
- Directors
- At least 1 · individuals only
Quote
La SARL doit obligatoirement être administrée par un ou plusieurs gérants
- Shareholders
- At least 2 · at most 100 · a company may be one
Quote
Elle est constituée, au minimum, de 2 associés, au maximum de 100, personnes morales ou personnes physiques
- Members
- At least 2 · at most 100
Quote
Elle est constituée, au minimum, de 2 associés, au maximum de 100, personnes morales ou personnes physiques
- 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
- EUR 42.26
Quote
Joindre à la formalité un chèque de 42,26 € (sans dépôt de comptes consolidés)
- Accounts on the public record
- Small exempt
Quote
ont la faculté de déclarer que les comptes annuels qu’elles déposent en annexe du registre du commerce et des sociétés ne seront pas rendus publics
- Audit for a small company
- Not required
Quote
La nomination d'un commissaire aux comptes devient obligatoire dès lors que 2 des 3 seuils suivants sont franchis
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Balance of the cash contributions paid in
- 60 months after incorporation
- Annual ordinary general meeting approving the accounts
- 6 months after the end of the accounting period
Mamoudzou greffe accounts-deposit page: the meeting is held within 6 months of the close; the accounts are then deposited within one month of the meeting (two months if filed electronically). F36714: the period may be extended by order of the president of the commercial court.
What is public
- Directors
- Public
Quote
L'extrait K ou Kbis de toute entreprise inscrite au RCS peut être commandé via le site Infogreffe
- Beneficial owners
- To those with a legitimate interest
Quote
L'extrait K ou Kbis de toute entreprise inscrite au RCS peut être commandé via le site Infogreffe
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 15–25%
Corporate tax (IS) by default, option for income tax; normal rate 25%, reduced 15% on the first EUR 42,500 for qualifying SMEs.
Quote
La SARL est soumise en principe à l'impôt sur les sociétés (IS)
- CFC rules in YT
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- The partners vote the dissolution by a majority of the parts plus one and appoint an amicable liquidator; the liquidator declares the dissolution on the guichet des formalités des entreprises within one month, sells assets and pays creditors, the partners approve the final accounts and close the liquidation, a notice of closure is published, and the liquidator applies for radiation within one month of that publication.
Quote
La décision de dissolution et de nomination du liquidateur amiable est prise à la majorité des parts +1 part
- Statutory fee
- Not in our records
Every business in Mayotte
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for YT.
Payment and banking services
1 service names YT on its own list: Airwallex. 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
- YT-SARLA form ISO 20275 does not list.