---
name: cd-company-formation
description: "Source-cited draft: company formation & entity choice for DR Congo (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cd-company-formation"
  jurisdiction: "CD"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# DR Congo Company Formation & Entity Choice

## Entity types and incorporation

Company law in the DRC follows the OHADA Uniform Act on Commercial Companies, with incorporation handled through the Guichet Unique de Création d'Entreprise (GUCE). This is an unverified 2025 draft pending accountant/legal review.

- **Most common entity — SARL** — Société à Responsabilité Limitée (private limited liability company)  _([OHADA Acte uniforme relatif au droit des sociétés commerciales](https://mjgroup.africa/business-setup-in-drc-choosing-your-legal-structure-sarl-vs-sa/))_
- **Public/larger entity — SA** — Société Anonyme (public limited company)  _([OHADA Acte uniforme relatif au droit des sociétés commerciales](https://mjgroup.africa/business-setup-in-drc-choosing-your-legal-structure-sarl-vs-sa/))_
- **Flexible entity — SAS** — Société par Actions Simplifiée (simplified joint-stock company)  _(OHADA Acte uniforme relatif au droit des sociétés commerciales)_
- **Foreign branch** — A foreign company may operate via a registered branch (succursale)  _(OHADA Acte uniforme relatif au droit des sociétés commerciales)_
- **Minimum share capital — SARL** — Set in the articles (OHADA removed the fixed minimum); historically CDF 100,000 / USD ~2,000 (approx — confirm current requirement) (approx — confirm current requirement)  _([OHADA Acte uniforme relatif au droit des sociétés commerciales](https://mjgroup.africa/business-setup-in-drc-choosing-your-legal-structure-sarl-vs-sa/))_
- **Minimum share capital — SA** — XOF/CDF equivalent of 10,000,000 CFA (approx USD 17,000) under OHADA (approx — confirm) (approx — confirm)  _(OHADA Acte uniforme relatif au droit des sociétés commerciales)_
- **Capital paid-up requirement** — At least half deposited before incorporation; balance within two years  _([OHADA Acte uniforme relatif au droit des sociétés commerciales](https://www.expanship.com/cd/blog/incorporation-requirements-in-democratic-republic-of-the-congo))_
- **Incorporation one-stop shop** — Guichet Unique de Création d'Entreprise (GUCE), with online registration available  _([Décret instituant le Guichet Unique de Création d'Entreprise](https://www.expanship.com/cd/blog/incorporation-requirements-in-democratic-republic-of-the-congo))_
- **Registered office** — A physical registered office address in the DRC is mandatory and must be evidenced to GUCE  _([OHADA Acte uniforme relatif au droit des sociétés commerciales](https://www.expanship.com/cd/blog/incorporation-requirements-in-democratic-republic-of-the-congo))_
- **Incorporation timeline** — Officially about 3 days via GUCE; in practice allow 1–2 weeks (approx — confirm) (approx — confirm)  _([Décret instituant le Guichet Unique de Création d'Entreprise](https://www.expanship.com/cd/blog/incorporation-requirements-in-democratic-republic-of-the-congo))_
- **Core registrations on formation** — RCCM (commercial register), tax number (NIF) with the DGI, and INSS social-security registration (approx — confirm) (approx — confirm)  _(OHADA Acte uniforme relatif au droit des sociétés commerciales)_
- **Core annual compliance** — Annual financial statements (OHADA SYSCOHADA), CIT return by 30 April, monthly VAT and payroll returns  _([OHADA Acte uniforme relatif au droit comptable (SYSCOHADA)](https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/tax-administration))_

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

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. 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 `cd-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cd-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.