---
name: dj-company-formation
description: "Source-cited draft: company formation & entity choice for Djibouti (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/dj-company-formation"
  jurisdiction: "DJ"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Djibouti Company Formation & Entity Choice

## Entity types and incorporation in Djibouti

Company law in Djibouti follows the OHADA Uniform Act on Commercial Companies. The SARL (limited liability company) is the most common form; the SA (public limited company) suits larger ventures. Formation runs through the Centre de Formalites des Entreprises (CFE) and the commercial register (RCCM).

- **Limited liability company** — Societe a Responsabilite Limitee (SARL) — most common; 1 to 50 partners; limited liability  _(OHADA Uniform Act on Commercial Companies and Economic Interest Groups (https://www.expanship.com/dj/blog/types-of-companies-in-djibouti.html))_
- **Public limited company** — Societe Anonyme (SA) — for larger businesses, higher capital and governance requirements  _(OHADA Uniform Act on Commercial Companies and Economic Interest Groups (https://www.expanship.com/dj/blog/types-of-companies-in-djibouti.html))_
- **Other forms** — Sole proprietorship (entreprise individuelle), branch of a foreign company, and free-zone entities are also available ((approx — confirm))  _(OHADA Uniform Act on Commercial Companies and Economic Interest Groups)_
- **Minimum share capital — SARL** — Approximately DJF 1,000,000 DJF ((approx — OHADA default minimum can be lower; confirm Djibouti-specific amount)) DJF (approx — confirm)  _(OHADA Uniform Act on Commercial Companies and Economic Interest Groups (https://www.expanship.com/dj/blog/incorporation-requirements-in-djibouti.html))_
- **Free-zone company capital** — Higher capital requirement applies for free-zone companies (reported around USD 70,000) USD ((approx — confirm)) USD (approx — confirm)  _(Djibouti free-zone regulations (https://www.womenconnect.org/web/djibouti/business-registration/-/asset_publisher/ObbONgnQXwfM/content/le-processus-de-creation-d-entreprise))_
- **Registration authority** — Centre de Formalites des Entreprises (CFE) — single window; entry in the Registre du Commerce et du Credit Mobilier (RCCM)  _(OHADA Uniform Act; Djibouti commercial registry rules (https://www.expanship.com/dj/blog/incorporation-requirements-in-djibouti.html))_
- **Incorporation steps** — Reserve/verify company name; draft statutes (notarised or private seal); deposit capital in a Djiboutian bank; register with RCCM/CFE; obtain business licence; register for tax with the DGI  _(OHADA Uniform Act; Djibouti commercial registry rules (https://www.expanship.com/dj/blog/incorporation-requirements-in-djibouti.html))_
- **Incorporation timeline** — Around 3 days once all documents are complete ((approx — confirm)) days (approx — confirm)  _(Djibouti commercial registry rules (CFE single window) (https://www.womenconnect.org/web/djibouti/business-registration/-/asset_publisher/ObbONgnQXwfM/content/le-processus-de-creation-d-entreprise))_
- **Minimum shareholders — SARL** — 1 (single-member SARL permitted), maximum 50  _(OHADA Uniform Act on Commercial Companies and Economic Interest Groups (https://www.expanship.com/dj/blog/types-of-companies-in-djibouti.html))_
- **Core annual compliance — accounts** — Prepare annual financial statements under the OHADA accounting system (SYSCOHADA) ((approx — confirm))  _(OHADA Uniform Act on Accounting and Financial Reporting (SYSCOHADA))_
- **Core annual compliance — tax filings** — Annual corporate tax return by 31 March; monthly VAT, ITS and CNSS declarations; business licence (patente) renewal ((approx — confirm))  _(Code General des Impots (Djibouti))_

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

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