Cg Company Formation

---
name: cg-company-formation
description: "Compare Republic of Congo SARL, SA, SAS and foreign-branch formation using the national SARL decree, OHADA company rules and the official ACPCE registration checklist. Covers capital, documents, public online route, audit tests and branch conversion. This is a source-cited research draft for the Republic of Congo, country code CG, using fetched official law and authority material. The initial 2026 statutory baseline is distinguished from unresolved later amendments and operating procedures. Trigger phrases include Congo-Brazzaville tax, tax calculation, tax return, source verification and country compliance. It is general reference, with explicit partial coverage and no accountant attestation. Use the linked country Guides for related jobs and obtain the missing facts before calculating or filing."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cg-company-formation"
  jurisdiction: "CG"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Republic of Congo Company Formation and Entity Choice v1.1

> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

**Draft scope:** Persons forming or maintaining a Congo company/branch in 2026. Company-law sources are the fetched 2014 uniform act and 2017 national decree, with the public 2026 ACPCE route. Later national amendments and live submission are not fully verified. Independent pack review is pending. Initial 2026 law is not represented as a fully consolidated or operational 2026 position.

## Who this applies to

Persons forming or maintaining a Congo company/branch in 2026. Company-law sources are the fetched 2014 uniform act and 2017 national decree, with the public 2026 ACPCE route. Later national amendments and live submission are not fully verified.

## Rates, bands and thresholds

| Item | Rule and conditions | Authority |
|---|---|---|
| Congo SARL capital | National decree 2017-41 art 4 lets members set SARL capital freely in the articles; art 5 requires equal shares with nominal value at least XAF 5,000. The OHADA default XAF 1,000,000 expressly yields to national rules and is not Congo's required minimum under this decree. | [Decree2017-41 arts4–5](https://acpce.cg/wp-content/uploads/2024/08/congo-decret_2017-41_sarl.pdf); ledger F02 |
| SARL subscription and deposit | OHADA 311-1 requires all shares subscribed, in-kind shares fully paid, cash shares at least half paid at subscription with remainder within 2 years of RCCM registration. Congo decree 6–7 requires immediate deposit in a society-in-formation account at a qualifying bank/credit/microfinance institution with receipt; founders or a notary record payment/deposit with the prescribed declarations. | [OHADA311-1](https://acpce.cg/wp-content/uploads/2024/08/ACTE-UNIFORME-REVISE-RELATIF-AU-DROIT-DES-SOCIETES-COMMERCIALES-ET-DU-GROUPEMENT-DINTERET-ECONOMIQUE.pdf); [Congo Decree2017-41 arts6–7](https://acpce.cg/wp-content/uploads/2024/08/congo-decret_2017-41_sarl.pdf); ledger F03 |
| SA and SAS capital | Ordinary SA minimum is XAF 10,000,000; cash subscription at least one-quarter paid, remainder within 3 years after RCCM. A listed/public-offer SA requires XAF 100,000,000 under 824. SAS capital/nominal is set by articles and it cannot make a public offering. Do not apply SA minimum mechanically to SAS. | [OHADA387–389,824,853-4–5](https://acpce.cg/wp-content/uploads/2024/08/ACTE-UNIFORME-REVISE-RELATIF-AU-DROIT-DES-SOCIETES-COMMERCIALES-ET-DU-GROUPEMENT-DINTERET-ECONOMIQUE.pdf); ledger F04 |
| Displayed creation fees | The ACPCE public portal displays XAF 300,000 for SARL/SARLU and XAF 500,000 for SA/SAS/SASU. These are displayed creation taxes/fees, not paid-in capital or a quote for professional work. Applicable exemptions, amendments and ancillary costs require confirmation before payment. | [ACPCE public portal, Taxe unique de Création](https://monentreprise.acpce.cg/); ledger F10 |

## The base

Select the legal form using F01. Prepare articles and appointments; verify the actual capital subscription, valuation and deposit rules for that form. Assemble F06–F08 documents and separate creation fees from capital. The national SARL rule supersedes the old default-minimum assertion. Plan accounting/audit under F13/F14 and the linked tax Guides.

| Item | Rule and conditions | Authority |
|---|---|---|
| Entity choice | OHADA 309 permits a one-or-more-member SARL with liability limited to contributions; 385 permits an SA with a single shareholder; 853-1 permits one-or-more-member SAS with articles setting governance subject to mandatory rules. A branch lacks separate legal personality under 117. Choose governance, liability and regulated-activity requirements before comparing tax. | [OHADA309,385,853-1,117](https://acpce.cg/wp-content/uploads/2024/08/ACTE-UNIFORME-REVISE-RELATIF-AU-DROIT-DES-SOCIETES-COMMERCIALES-ET-DU-GROUPEMENT-DINTERET-ECONOMIQUE.pdf); ledger F01 |
| SARL form of articles | Congo decree 2 permits private or notarised SARL articles; deposit of privately signed articles in notarial minutes is not compulsory. 3 lists required company, capital, shareholder, contribution and governance particulars. The simplification is not a blanket exemption from preparing valid articles or capital evidence. | [Decree2017-41 arts2–3](https://acpce.cg/wp-content/uploads/2024/08/congo-decret_2017-41_sarl.pdf); ledger F05 |
| Registered office | OHADA 25 requires a sufficiently precise address/geographic location, not only a post-office box. ACPCE accepts ownership, lease, utility/internet or other office evidence under its public checklist; do not invent a mandatory separate commercial-office lease. | [OHADA25](https://acpce.cg/wp-content/uploads/2024/08/ACTE-UNIFORME-REVISE-RELATIF-AU-DROIT-DES-SOCIETES-COMMERCIALES-ET-DU-GROUPEMENT-DINTERET-ECONOMIQUE.pdf); [ACPCE creation checklist](https://acpce.cg/creer-une-societe/); ledger F06 |
| SARL audit thresholds | OHADA 376 requires at least 1 statutory auditor if 2of3conditions at year-end hold: balance sheet over XAF 125,000,000, annual turnover over XAF 250,000,000, permanent employees over 50. Falling outside 2criteria for the 2 years before mandate expiry releases the obligation; a qualifying minority can seek appointment in court even below thresholds. | [OHADA376](https://acpce.cg/wp-content/uploads/2024/08/ACTE-UNIFORME-REVISE-RELATIF-AU-DROIT-DES-SOCIETES-COMMERCIALES-ET-DU-GROUPEMENT-DINTERET-ECONOMIQUE.pdf); ledger F13 |
| SA audit and annual compliance | OHADA 694 requires SA audit by one or more statutory auditors. Tax DSF/accounts requirements are separate under CGI 130–131 and the corporate Guide. Keep governance, accounting, tax and beneficial-ownership filings as separate checklists; complete current filing obligations are not all verified here. | [OHADA694](https://acpce.cg/wp-content/uploads/2024/08/ACTE-UNIFORME-REVISE-RELATIF-AU-DROIT-DES-SOCIETES-COMMERCIALES-ET-DU-GROUPEMENT-DINTERET-ECONOMIQUE.pdf); [CGI130–131](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger F14 |

## Deadlines and filing

Follow F09's advertised official route: establish the applicant account, complete the unique form and upload the applicable checklist documents, confirm official assessed fees, pay through the official flow, then retain delivered electronic documents and acknowledgements. This draft has not entered an account, lodged an application or verified the final document/NIU/RCCM sequence. Existence-tax filing C11 is a separate obligation.

| Item | Rule and conditions | Authority |
|---|---|---|
| Official identity checklist | ACPCE requires valid identity for director, members/shareholders and SA auditor; legal-person shareholder RCCM where applicable; foreign resident/long-stay documentation and criminal-record/honour declaration as listed; director's personal NIU and photo, marriage record where applicable. Do not collect irrelevant items without checking the actual applicant category. | [ACPCE create a company, identity section](https://acpce.cg/creer-une-societe/); ledger F07 |
| Constitutional checklist | ACPCE lists SARL/SARLU private/notarised articles plus regularity/conformity declaration; other forms' notarised articles and notarised subscription/payment statement; SA constitutive-meeting minutes and capital-deposit proof. PDF constitutional documents are encouraged; regulated activities can need additional documents before or after registration. | [ACPCE create a company, constitutional section](https://acpce.cg/creer-une-societe/); ledger F08 |
| Public online route | At monentreprise.acpce.cg, the public page offers account creation/login, a unique form with supporting-file uploads, online payment and electronic delivery by email. It is evidence of the advertised route only; current authenticated fields, approval, NIU/RCCM issuance sequence and payment acknowledgement have not been tested. | [ACPCE public portal](https://monentreprise.acpce.cg/); ledger F09 |
| Foreign branch conversion | OHADA 116–120 requires branch RCCM registration; a foreign owner's branch must be contributed to an existing/new company of an OHADA State within 2 years unless the competent commerce minister grants dispensation. Subject to special-regime companies, dispensation lasts 2 years non-renewable. Do not promise conversion only into a Congo subsidiary. | [OHADA116–120](https://acpce.cg/wp-content/uploads/2024/08/ACTE-UNIFORME-REVISE-RELATIF-AU-DROIT-DES-SOCIETES-COMMERCIALES-ET-DU-GROUPEMENT-DINTERET-ECONOMIQUE.pdf); ledger F11 |

## Penalties and interest

F12 gives the foreign-branch consequence. SARL 380 invalidity for deficient auditor appointment/reporting and current national monetary sanctions require further specific review; no general incorporation fine or guaranteed completion time is supplied.

| Item | Rule and conditions | Authority |
|---|---|---|
| Foreign branch noncompliance | Failure to meet 120 can lead to court-ordered RCCM removal, followed by legal publication. It is not an automatic unreviewed administrative cancellation on an invented date. | [OHADA120](https://acpce.cg/wp-content/uploads/2024/08/ACTE-UNIFORME-REVISE-RELATIF-AU-DROIT-DES-SOCIETES-COMMERCIALES-ET-DU-GROUPEMENT-DINTERET-ECONOMIQUE.pdf); ledger F12 |

## Cross-border points

A foreign branch is not a separate legal person, and its OHADA conversion obligation does not decide PE or withholding tax. Use [cross-border](cg-cross-border.md) and [corporate tax](cg-corporate-income-tax.md). Foreign-founder identity/residency and regulated-activity approvals remain separate facts.

## Two worked examples that recompute

### 1. SARL share and deposit planning

Founders choose XAF 300,000 cash capital under F02, with shares at the minimum 5,000, giving 60shares. Assuming the ordinary 311-1 cash rule applies, at least 150,000 is paid at subscription and 150,000 remains within the statutory 2 year RCCM clock. F10's separate displayed creation fee is not part of that capital.

```oa-check
name: SARL share and deposit planning
inputs:
  chosen_capital: 300000
  share_nominal: 5000
steps:
  - shares: chosen_capital / share_nominal
  - initial_cash_minimum: chosen_capital * 0.50
  - remaining_cash: chosen_capital - initial_cash_minimum
expected:
  shares: 60
  initial_cash_minimum: 150000
  remaining_cash: 150000
```

### 2. Decision: distinguish entity fee from capital

For a proposed SARL using chosen capital 300,000, the displayed creation fee 300,000 gives 600,000 when comparing fee plus full intended capital. For an ordinary SA with minimum capital 10,000,000 and displayed fee 500,000, the comparable total is 10,500,000. Difference 9,900,000 is a funding/fee distinction, not a full cost estimate or recommendation. SA initial paid-in capital can differ from full subscribed capital; governance and fundraising requirements still decide form.

```oa-check
name: Decision: distinguish entity fee from capital
inputs:
  sarl_capital: 300000
  sarl_fee: 300000
  sa_capital: 10000000
  sa_fee: 500000
steps:
  - sarl_fee_plus_full_capital: sarl_capital + sarl_fee
  - sa_fee_plus_full_capital: sa_capital + sa_fee
  - difference: sa_fee_plus_full_capital - sarl_fee_plus_full_capital
expected:
  sarl_fee_plus_full_capital: 600000
  sa_fee_plus_full_capital: 10500000
  difference: 9900000
```

## Ask the client first

- Proposed form, members, governance and fundraising?
- Activities and required licences?
- Foreign participants/branch, residence and identity documents?
- Cash/in-kind contributions, deposit and office proof?
- Balance sheet, turnover, staff and auditor?

## Sources

| Source and portion actually read | Official URL | Read on |
|---|---|---|
| ACPCE, create a company. Public creation checklist: identity, registered office and constitutional documents; scope notes. No authenticated submission performed. | https://acpce.cg/creer-une-societe/ | 2026-11-01 |
| OHADA revised companies act 30 January 2014, ACPCE official copy. Arts 25–40,116–120-5,309–316,376–380,385–389,694–697,823–825,853-1–853-5, with neighboring scope provisions. Not all 217pages read. | https://acpce.cg/wp-content/uploads/2024/08/ACTE-UNIFORME-REVISE-RELATIF-AU-DROIT-DES-SOCIETES-COMMERCIALES-ET-DU-GROUPEMENT-DINTERET-ECONOMIQUE.pdf | 2026-11-01 |
| Finance Act 42-2025, official gazette special 3-2026. Enacted initial 2026 law: cover; art 5; art 47 replacement CGI 2–11,15–19,21,25,42,45–49,69–86A,86C–G,92–92E,93–99,102,104–110A,111C–116I,128–131(excerpts through part 6); amendments 374ter and VAT 24/29; state invoice rule 7.2.4; final arts 61–62. Focused provisions with neighbors, not all fiscal schedules or all 116pages read. | https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf | 2026-11-01 |
| ACPCE public online-creation portal. Public landing page: account/create flow, unique form/upload/payment/document delivery, displayed entity-specific fees. No account created or authenticated screen accessed. | https://monentreprise.acpce.cg/ | 2026-11-01 |
| Congo decree 2017-41, 28 March 2017. All three pages, arts 1–8; critical capital/share denomination and deposit rules visually read on physical page 2. | https://acpce.cg/wp-content/uploads/2024/08/congo-decret_2017-41_sarl.pdf | 2026-11-01 |

Figure/rule quotations and source hashes: [country ledger](../../evidence/ledgers/republic-of-congo-draft-20261101/cg-company-formation.md). Every worked figure is conditional on the stated example facts.

Not yet confirmed: Later company-law/national amendments; authenticated ACPCE fields, fee assessment/exemptions and final NIU/RCCM issuance sequence; processing time; full recurring governance/accounting/beneficial-owner filings and sanctions; in-kind valuation and regulated-sector capital; special branch dispensations. The corporate tax Guide retains the DSF/annual filing-date conflict.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cg-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cg-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.