A SARL (Société à Responsabilité Limitée) is one of the most common forms of business entity in the DRC. It is equivalent to a Limited Liability Company (LLC) and is suitable for small to medium-sized businesses with one or more associates.

Key features:

• The SARL has a separate legal personality from its shareholders;

• Shareholders’ liability is limited to the amount of their capital contributions;

• It can be created by one or more persons, including foreign nationals;

• It must have registered Articles of Association, a legal address, and minimum share capital (though the minimum threshold is low);

• It is registered with the RCCM, assigned a NIF, and subject to corporate taxation.

A SARL may choose between different taxation regimes, must keep proper accounting records, and may be required to appoint an auditor depending on its size.