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Choosing Your Business Legal Structure in Ivory Coast 🇨🇮 — SARL, SAS, SUARL & Sole Trader

Detailed legal comparison of company structures in Ivory Coast under OHADA law: SARL (LLC), SAS, Sole Proprietorship, minimum capital, liability, and governance.

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Cabinet Juridique iAbidjan
Choosing Your Business Legal Structure in Ivory Coast 🇨🇮 — SARL, SAS, SUARL & Sole Trader

Choosing Your Business Legal Structure in Ivory Coast

Under the OHADA Uniform Act on Commercial Companies, investors in Abidjan can select from several legal forms adapted to their capital and governance strategy.

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1. Comparative Table of OHADA Corporate Forms

Legal FormMin. ShareholdersMin. CapitalLiabilityGovernance
SARL / SUARL1 or moreFreely set (min. 100k XOF)Limited to contributionsManager (Gérant)
SAS / SASU1 or moreFreely setLimited to contributionsPresident / Board
SA1 or more10,000,000 XOFLimited to contributionsBoard of Directors / CEO
Entreprise Individuelle1 individualNo minimumUnlimited personal liabilitySole Operator

2. Recommendation for Expats & Diaspora

For most SME projects and consulting firms in Abidjan, setting up a SARL or SAS at the CEPICI One-Stop Desk provides optimal legal protection and tax transparency.

Questions Fréquentes

Which legal structure is best for a foreign investor in Abidjan?

The SARL (Limited Liability Company) or SAS (Simplified Joint-Stock Company) are the most popular choices. The SAS offers high contractual flexibility for multi-investor governance, while the SARL is straightforward and widely recognized by local banks.