Digital Africa11 min read

Creating a SARL or SAS in Cote d'Ivoire: bylaws and formalities (2026)

Mohamed Bah·Fondateur, Kolonell
June 27, 2026
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Creating a SARL or SAS in Cote d'Ivoire: bylaws and formalities (2026)

Creating a SARL or SAS in Cote d'Ivoire: bylaws and formalities (2026)

Digital Africa

The verdict in three sentences

In Cote d'Ivoire, the CEPICI one-stop shop completes a company setup in 24 to 72 hours for 15,000 to 100,000 FCFA depending on the form. The SARL remains the safe choice for a classic SME, while the SAS offers tailored governance much loved by startups and investors. In both cases capital is freely set and corporate tax is 25%, a softer rate than Senegal's 30%.

SARL vs SAS in Cote d'Ivoire (2026 order of magnitude)

CriterionSARLSAS
Partners1 (SARLU) to 501 to unlimited
Minimum capitalFreeFree
ManagementManager(s)President + free bodies
GovernanceFramed by OHADA lawVery flexible (bylaws)
Transfer of sharesApproval often requiredStatutory freedom
Taxation (corporate)25%25%
CEPICI setup cost15,000 to 75,000 FCFA30,000 to 100,000 FCFA
TargetSMEs, trade, servicesStartups, fundraising

The SAS appeals when you want to finely arrange powers, plan preference shares or bring in investors without rigidity. The SARL reassures banks and suits stable or family activities.

Cost, timelines and bylaws checklist

ItemDetailCost / delay
Name reservationOnline CEPICIA few hours
Drafting bylawsSARL or SAS25,000 to 75,000 FCFA
File submissionOne-stop shop1 day
RCCM registrationRegistry24 to 72 h
DFE (Tax Existence Declaration)ConcurrentIncluded
Capital deposited in bankIf above statutory thresholdVariable

Bylaws checklist to file: name and registered office; precise corporate purpose; amount and breakdown of capital; identity of partners; management mode (manager or president); transfer rules; company duration; financial year-end date.

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Mini case study

Ibrahim, launching a foodtech in Abidjan, hesitates between SARL and SAS. He wants to bring in a business angel in six months and distribute shares to two co-founders. As a SARL, every share transfer would require heavy approval. He picks the SAS: flexible bylaws, preference shares for the investor, setup cost 90,000 FCFA via CEPICI in 72 hours. At 25% corporate tax, his taxation stays competitive within the sub-region.

FAQ

How long to set up via the CEPICI? The one-stop shop advertises 24 to 72 hours for a complete file, RCCM and DFE included.

Is minimum capital really free? Yes, under OHADA, SARL and SAS capital is set in the bylaws; many start with 100,000 to 1,000,000 FCFA depending on the image sought.

What is the corporate tax rate? Corporate tax in Cote d'Ivoire is 25% of net profit, with a flat minimum if the company is loss-making.

Can you switch from SARL to SAS later? Yes, by transformation and bylaw amendment, but it incurs registry and drafting fees of 50,000 to 150,000 FCFA; better to choose right from the start.

Let's talk about your project. We support you from choosing the form to launching your platform, on both sides of the border. WhatsApp +221 77 596 93 33.

Tags:#sarl#sas#cote-ivoire#cepici#bylaws#business-creation#abidjan#2026
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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.