The verdict in three sentences
A sole proprietorship is fast and cheap but leaves your personal assets exposed under unlimited liability. An LLC (SARL/SUARL) protects your assets thanks to 100,000 FCFA of capital and liability limited to contributions. Switching makes sense beyond 5 to 10 million FCFA of annual turnover, when actual-basis taxation and credibility matter more than simplicity.
The introducer's decision grid
Compare on the criteria that truly decide. 2026 order of magnitude.
| Criterion | Sole proprietorship | LLC (SARL/SUARL) |
|---|---|---|
| Minimum capital | None | 100,000 FCFA |
| Liability | Unlimited (personal assets) | Limited to contributions |
| Creation cost | 15,000-25,000 FCFA | 25,000-50,000 FCFA |
| Common taxation | Flat rate / CGU | Simplified actual or actual |
| Accounting | Light | Mandatory, heavier |
| Big-client credibility | Medium | High |
| Advised switch threshold | — | > 5-10 M FCFA turnover/year |
Taxation and recurring costs
Beyond creation, the annual charges make the difference.
| Item | Sole proprietorship | LLC (SARL/SUARL) |
|---|---|---|
| Tax regime | Flat rate (CGU) | Actual (corporate or income tax) |
| Monthly accountant | 0-15,000 FCFA | 15,000-50,000 FCFA |
| Reporting obligations | Simplified | Annual financial statements |
| Asset protection | No | Yes |
| Ease of transfer/partnering | Low | High (shares) |
Below a few million in turnover, a sole proprietorship is enough and costs little. As soon as volume rises or risk grows, the LLC secures and professionalizes.
Choosing well to maximize your introducer commissions
Whatever the structure, once formalized you can join the Kolonell business-introducer program and invoice your commissions across the four segments.
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| Segment | Sale commission | Recurring |
|---|---|---|
| Showcase site | 15% | 5% |
| E-commerce | 12% | — |
| Marketplace | 10% | — |
| Institutional | 8% | — |
An introducer mainly targeting showcase sites (15% + 5% recurring) can stay a sole proprietor at first. One landing institutional deals at 8% on 15 to 25 M FCFA is better off switching to an LLC for credibility and protection.
Mini case study
Moussa starts as an introducer under a sole proprietorship (cost 20,000 FCFA). In year one he mostly refers showcase sites and collects 900,000 FCFA in commissions at 15%. In year two he targets institutional: one deal at 15,000,000 FCFA earns him 1,200,000 FCFA at 8%. He then switches to a SUARL (40,000 FCFA + accountant at 30,000 FCFA/month) to protect his assets and reassure large accounts.
FAQ
When should I switch from sole proprietorship to LLC? Generally beyond 5 to 10 million FCFA of annual turnover, or as soon as financial risk and big-client credibility become decisive.
Which structure is cheapest to start? The sole proprietorship: 15,000 to 25,000 FCFA to create, no minimum capital and light accounting.
Does an LLC really protect my assets? Yes, your liability is limited to contributions (100,000 FCFA capital). As a sole proprietor, your personal assets can be pledged.
How much does an accountant cost for an LLC? Budget 15,000 to 50,000 FCFA per month depending on volume, versus 0 to 15,000 FCFA as a sole proprietor.
Does the structure change my Kolonell commissions? No, the rates stay the same (15% showcase, 12% e-commerce, 10% marketplace, 8% institutional). The structure mainly affects your taxation and credibility.
Let's talk about your project. Choose the right structure, then join the Kolonell introducer program and turn every contact into commission. WhatsApp +221 77 596 93 33.
Mohamed Bah
Fondateur, Kolonell
Passionate about digital and entrepreneurship in Africa, Mohamed has been helping Sénégalese businesses with their digital transformation since 2020. Founder of Kolonell, he believes every SME deserves a professional and accessible online présence.
