Business in Gabon

Entrepreneurship in Gabon covers commercial, civil, craft and agricultural activities. Common legal and practical forms include an individual entreprenant activity, a société commerciale, a cooperative, a GIE and a PME or PMI. The choice depends on the activity, expected turnover, number of workers, ownership, financing needs, liability structure and sector rules. ANPI-Gabon and the Guichet de l’Investissement or Guichet Unique provide information and handle services such as creation, modification, extension and cessation. A formal project normally requires a business name, registered office, statutes where applicable, capital information, registration in the RCCM and a tax identification number with the DGI. The RCCM is the Registre du Commerce et du Crédit Mobilier. A sector authority may require an authorization or licence before the activity begins. Current regional access arrangements should be confirmed with ANPI because no administrative-region or city-specific difference is established here. A natural person can use the entreprenant declaration process when annual turnover excluding tax does not exceed 30 million FCFA. The file can require proof of identity, residence, activity and, where applicable, marital status. The activity should begin only after the declaration number has been issued. The entreprenant keeps a daily business record for at least five years and declares changes, cessation or radiation. OHADA rules provide for free change and radiation declarations, but Gabon’s 2018 law also refers to RCCM registration and the competent administration, so the current ANPI and RCCM procedure should be checked before filing. PME categories are based on staff and turnover. A micro enterprise has up to 10 workers and turnover from 30 million to 100 million FCFA excluding tax. A small enterprise has 11 to 100 workers and turnover from 100 million to 1 billion FCFA. A medium enterprise has 100 to 200 workers and turnover from 1 billion to 3 billion FCFA. Identification with the PME administration is required, and the category can change after three consecutive financial years. An approved PME generally requires national ownership or majority national capital and proof of RCCM registration for access to the approval process. A registered business usually keeps regular accounts and files an annual tax declaration. An approved PME reports a transfer, cessation or bankruptcy to the PME administration and may use Centres de Gestion Agréés for support. Approval can improve access to public procurement, subcontracting, incubation and technology transfer. State financing instruments can include investment, guarantee and direct-aid funds, leasing and venture capital, but availability depends on the individual programme and does not create a general funding entitlement. Only an approved PME receives the statutory advantages attached to that approval. Violations can lead to fines of at least 15,000 to 24,000 FCFA. Serious violations can lead to fines of 100,000 to 150,000 FCFA and three months to one year of imprisonment or a fine, as well as loss of benefits or approval. The current wording and enforcement should be checked before relying on a sanction figure. A business transfer, cessation or bankruptcy must be reported through the applicable process. For a company, OHADA procedures cover transformation, merger, split, partial contribution of assets, dissolution and liquidation, with RCCM entries, court or registry involvement and required publicity. ANPI tariffs and processing times should be confirmed directly before submission. Older benchmarks mentioned fees such as 35,000 FCFA for name reservation, 25,000 FCFA for RCCM registration and 150,000 FCFA for ANPI services, but these figures are not current official tariffs and should not be used for budgeting without live confirmation.