How to Register a Sole Proprietorship (Entreprise Individuelle) in Gabon

In Gabon, operating as a sole proprietor (Entreprise individuelle) is a straightforward way to start a business. The process is generally faster and less expensive than establishing a company, making it a practical option for individuals who want to launch quickly and retain full control over their activities.

What stands out in Gabon is that sole proprietors are taxed under three distinct regimes depending on the type of activity (commercial, professional, or agricultural), which allows the system to adapt to different business models. While this structure provides flexibility, it also comes with challenges, such as unlimited liability, navigating administrative procedures, and staying compliant with tax and social obligations. For many small businesses and independent professionals, however, the balance of lower setup costs and independence makes this a viable choice.

Disclaimer: This article is for informational purposes only and is not a substitute for legal advice. Please always check official sources or seek professional guidance before taking action.

What is a sole proprietorship in Gabon?

In Gabon, a sole proprietorship is officially called ‘entreprise individuelle’. Depending on context, it may also be referred to as:

• Sole trader
• Self-employed worker
• Independent contractor

These terms all describe the same business model: one person legally running a business without forming a separate legal entity, such as a company.

How does a sole proprietorship (entreprise individuelle) work in Gabon?

Entreprise individuelle vs. other business structures in Gabon

Below is a comparison of the sole proprietorship (Entreprise individuelle) with a common alternative, the limited liability company (Société à responsabilité limitée, SARL), to help you decide which structure fits best.

Step-by-step guide: How to register a sole proprietorship in Gabon

Step 1: Check your eligibility

To register as a sole proprietor in Gabon, you must be an individual planning to carry out a commercial, artisan, liberal, or agricultural activity. Any adult Gabonese citizen with legal capacity can apply by providing the required documents, while foreign nationals are also eligible as long as they hold a valid residence permit or work authorization. In certain regulated sectors, additional approvals or professional licenses may be necessary before registration is accepted.

Step 2: Choose your business name

You can use your personal name or a trade name. If using a trade name, you should make sure it's unique.

Step 3: Gather required documents

You will need:

• Valid ID (passport, national ID, or residence permit)
• Proof of address (e.g., utility bill or rental contract)
• Plan de localisation/plan of location of your activity (form IM03)
• Electricity bill or equivalent utility documentation
• Lease agreement or property title if renting business premises
• Copy of the licences required to operate regulated activities (if applicable)

Step 4: Register with DGI / ANPI-Gabon

To register, you must complete form IM01 (for individuals) along with form IM03 (location plan) available on the DGI website. Once filled out, the documents can be submitted at your local DGI office or filed online by creating an account on GNI and following the steps. After validation, you will be issued a Numéro d’Identification Fiscale (NIF), which serves as your official tax identification number.

Step 5: Pay registration fees and contributions

Costs vary but generally include registration fees, stamp duties, and social contributions if employing staff. Contact the DGI or ANPI-Gabon for updated fee schedules.

Step 6: Complete post-registration obligations

After registration, maintain proper accounting records and issue compliant invoices that include your NIF and, where applicable, VAT details. File your IRPP tax returns on time, and register for VAT once your turnover exceeds the relevant thresholds. If you hire employees, register with Caisse Nationale de Sécurité Sociale (CNSS), Gabon's social security fund. Finally, notify the DGI promptly of any changes to your address, activity, or cessation of business.

Financial and tax obligations for sole proprietors in Gabon

You are responsible for:

• Personal income tax (IRPP): The progressive rates range from 0% to 35%, depending on income brackets. Filing is usually done annually through the DGI.
• VAT (TVA): The standard VAT rate in Gabon is 18%. Registration becomes mandatory once your turnover exceeds 60,000,000 FCFA for services (other thresholds apply for trade and agriculture). VAT returns are generally filed monthly or quarterly with the DGI, and payment is due by the 20th of the following month.
• Social security contributions: If you employ staff, you must register with the CNSS for pensions, health, and family benefits. Contributions are declared and paid monthly.
• Solidarity contribution: Businesses with an annual turnover above 30,000,000 FCFA must pay a 1% solidarity levy. This is filed and paid alongside VAT obligations.
• Record-keeping: You must keep accurate and up-to-date accounting records, invoices, and receipts. Documentation must be retained for at least 10 years, as the tax administration can request access during audits.
• Invoicing: Every invoice must include your tax number, business and client details, date, description of goods or services, and any VAT where applicable. Invoices must be numbered sequentially and kept for your records.

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• Automate invoicing and expense tracking with essential Bookkeeping tools
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FAQs

What is the minimum capital required to start an Entreprise individuelle in Gabon?
None. No minimum capital is required.

Do Entreprise individuelle need to register for VAT?
Yes, if turnover exceeds the thresholds (e.g., 60,000,000 FCFA for services).

How much are the standard contributions?
Varies; examples include 1% solidarity contribution above 30,000,000 FCFA turnover, VAT if applicable, and CNSS contributions for employees.

Can an Entreprise individuelle hire employees?
Yes, but employees must be registered with CNSS.

How long does registration take?
Usually, a few days to a couple of weeks, depending on document completeness and processing speed.

Can foreign nationals register?
Yes. Foreign nationals can register if they hold a valid residence permit or work authorization. In some sectors, additional approvals or licenses may apply.

Is a separate business bank account required?
Not mandatory, but highly recommended for accounting clarity.

What happens if I stop working?
You must deregister with the DGI, settle outstanding taxes, and file final returns.

Are there incentives for new businesses?
Yes, certain tax breaks exist in special economic zones and priority sectors like tourism.

Can I use Deel as an Entreprise individuelle to get paid by international clients?
Yes, Deel supports secure payments in multiple currencies.

Does Deel generate compliant invoices?
Yes, Deel provides invoices that meet Gabonese tax requirements.

Can Deel help with taxes?
Yes, Deel offers downloadable records for use in tax filings.

Does Deel offer contracts?
Yes, compliant contract templates are available.

Can I access benefits through Deel?
Yes, including optional health insurance and retirement savings plans.