For those seeking a detailed overview of sole proprietorship options in French Guiana (GF) for 2025, this article provides a practical breakdown of the Entreprise Individuelle (EI) regime and its conditions, focusing strictly on the current guidelines and registration requirements for individuals operating in this region.
Availability of Sole Proprietorship in French Guiana
Sole proprietorship status, referred to locally as Entreprise Individuelle (EI), is fully accessible to residents of French Guiana. This business form allows individuals to invoice clients and operate commercially without the need to create a distinct legal entity—streamlining market entry for freelancers, tradespeople, and small service providers.
Furthermore, French Guiana offers the Micro-entrepreneur regime (formerly known as ‘auto-entrepreneur’). This is a simplified pathway tailored for smaller-scale businesses, featuring streamlined administration, accounting, and taxation rules. Both the EI and Micro-entrepreneur statuses are widely used across the territory.
Main Features of Entreprise Individuelle (EI) and Micro-entrepreneur Status
The following table summarizes key details for sole proprietorship status and conditions applicable in 2025:
| Status Name | Description | Registration Method | Who Can Apply? |
|---|---|---|---|
| Entreprise Individuelle (EI) | Individual can operate a business and invoice without creating a separate legal entity. | Online via official French government portals | All private individuals resident in French Guiana |
| Micro-entrepreneur | Simplified EI regime with streamlined registration, tax, and social contribution rules. | Online via official French government portals | Individuals engaging in freelance, service, or small trade activities |
Both variants are widely adopted by those seeking to work independently with minimal administrative complexity.
Social Contributions and Tax Rates for 2025
As of 2025, micro-entrepreneurs in French Guiana benefit from fixed, simplified social contribution rates, applicable to business turnover as follows:
| Business Activity | Social Contribution Rate (%) |
|---|---|
| Sales of Goods | 12.3% |
| Services | 21.2% |
| Liberal Professions | 21.1% |
These rates are applied directly to gross turnover, without elaborate accounting requirements. Income tax under this status can be paid either through a monthly/quarterly withholding system or the standard income tax return process. The exact amount will depend on annual turnover and chosen tax payment method.
Administrative Process and Registration
Individuals seeking to register as EI or Micro-entrepreneur can do so directly via official government platforms. The process is designed to be accessible and largely digital, reflecting the standards applied throughout French territories. Supporting documentation requirements and procedural steps typically include submission of identification, address proof, and business activity details.
The Micro-entrepreneur regime, in particular, is aimed at lowering the bureaucratic barrier to entry for independent work, thereby encouraging economic participation at the individual level.
Widely Used in Practice
Both the EI and Micro-entrepreneur options are prevalent in French Guiana’s professional landscape. They are especially useful for freelancers, small-scale traders, and sole practitioners in services and liberal professions. The legal and fiscal frameworks are designed to be straightforward, supporting the active use of these statuses across the region.
Pro Tips for Managing Sole Proprietorship Status in French Guiana
- Before registration, clarify your expected annual turnover to determine if the Micro-entrepreneur regime is more beneficial due to lower administrative and social contribution burdens.
- Keep all invoices and receipts meticulously, even if simplified accounting is permitted; this remains critical in potential audit scenarios.
- Review annually the official government portal for updates on rates or processes, as thresholds and contribution percentages may change.
- Choose your income tax payment method (withholding or standard declaration) based on projected cash flow and reporting convenience.
Official Resources
For authoritative details and latest updates, consult the following government websites:
Sole proprietorship regimes in French Guiana—Entreprise Individuelle (EI) and Micro-entrepreneur—are widely accessible, involve clear processes, and are tailored to support self-employed professionals. The system favors streamlined entry, with defined social contribution rates and minimal legal complexity. When considering setup in the region, focus on status suitability, expected turnover, and closely monitor any procedural adjustments issued by government authorities.