Short answer
An Anjouan gaming licensee is usually an Anjouan International Business Company (IBC), formed through a registered agent and licensed under the Computer Gaming Licensing Act 007 of 2005 by Anjouan Licensing Services Inc. (ALSI). One shareholder and one director are generally enough, with no local resident, office or published minimum capital. Formation typically takes about a week once KYC is complete. There is 0% tax on GGR, but the IBC gives no access to local banking and Comoros-level recognition of Anjouan offshore entities is contested.
Anjouan company formation at a glance
- Entity type
- Anjouan International Business Company (IBC); LLC and joint-stock variants are also marketed
- Governing law
- Anjouan offshore company legislation (2005 framework); gaming under the Computer Gaming Licensing Act 007 of 2005
- Registry
- Anjouan corporate registry, accessed only through a registered agent; no public online search
- Minimum capital
- No published statutory minimum; market practice varies (one provider cites €1,000)
- Shareholders
- One minimum; individuals or companies of any nationality
- Directors
- One minimum; any nationality, no residence requirement
- Local resident requirement
- None for the company or the gaming license
- Registered agent/office
- Anjouan registered agent and registered address required, renewed yearly
- Corporate tax
- IBCs are marketed as tax-exempt; 0% tax on GGR under the gaming regime
- UBO register
- No public register; agent holds KYC, and ALSI requires full beneficial-ownership disclosure
- Accounts/audit
- No published statutory audit; ALSI may request financial statements and bank references
- Time to incorporate
- About 1 week once KYC is complete (indicative)
What the gambling regulator expects of the company
- The license is issued to a company, not an individual; in practice an Anjouan IBC is the standard applicant.
- ALSI requires certified formation documents, a current shareholder register and, for groups, the full ownership chain to the ultimate beneficial owner.
- Nominees, trusts and foundations must be disclosed, including arrangements that keep a holder below the 10% notification threshold.
- Each designated Key Person needs a Key Person Authorization; none of them has to live in Anjouan.
- No local office, staff, server or minimum capital is published as a license condition; ALSI may still ask for source-of-funds evidence and financial statements.
- Material changes to the licensed operation must be notified to the Authority; treat ownership and director changes as notifiable.
License fees, process and documents: Anjouan gambling license.
Which Anjouan entity to use
| Vehicle | Use it for | Notes |
|---|---|---|
| Anjouan IBC | Default vehicle for a B2C or B2B Anjouan gaming license | Formed and maintained through the registered agent; the license, domains and Key Persons attach to this company. |
| Foreign operating company (e.g. Curaçao, Cyprus, UK) | Existing groups that want the license in an entity they already run | ALSI's published document list does not expressly require Anjouan incorporation; acceptance is case by case. Confirm with ALSI before filing. |
| Holding company above the IBC | Groups separating IP, treasury or several licenses | Every layer up to the UBO must be documented; three or more corporate layers, trusts or foundations lengthen due diligence. |
How to incorporate in Anjouan
- Days 1–3
Structure and KYC
Agree the ownership chain, collect certified IDs, address proofs and source-of-funds evidence for every shareholder, director and UBO.
- Days 3–5
Name and engagement
Name check and registered agent engagement; the agent completes its own due diligence.
- Days 5–10
Incorporation
Agent files the incorporation; certificate, memorandum and articles, registers and director appointment are issued.
- Weeks 2–3
Certify and legalize
Certified or apostilled corporate set for ALSI, banks and payment providers, as required.
- Weeks 2–4
License filing
Policies, technical file and Key Person applications filed with ALSI alongside the corporate documents.
- Parallel
Banking and PSPs
Open EMI, PSP or crypto-processing relationships abroad; there is no domestic banking route.
Documents you will need
- Certified passport copy for each shareholder, director and UBO
- Proof of residential address issued within the last 90 days
- Police clearance certificate from the country of residence
- CV and professional or bank reference
- Source-of-funds and source-of-wealth statement with evidence
- Corporate shareholder documents: certificate of incorporation, articles, register and good standing
- Signed ownership chart to the ultimate beneficial owner, disclosing any nominees, trusts or foundations
- Proposed company name and short description of the business
Tax
- Corporate income tax (IBC)
- Marketed as 0%; statutory basis not published online (confirm)
- Gaming tax
- 0% on gross gaming revenue
- VAT
- None applied to IBCs, as reported by providers
- Where you are managed
- Central management and control, permanent establishment and CFC rules in the owners' and directors' countries can tax the IBC's profits
Annual upkeep
Registered agent and address
Renew yearly; the agent repeats due diligence before renewal.
Company annual fee
Pay the annual company maintenance fee through the agent to stay in good standing.
License renewal
€17,828 a year to ALSI, payable before the renewal date the Authority sets, plus any Key Person fees.
Beneficial-ownership records
Keep current and available to the Authority on request.
Change notifications
Notify material changes, including directors, shareholders and UBOs.
Group tax filings
File where management and owners are tax resident; the IBC does not remove those obligations.
Banking and payments
An Anjouan IBC cannot rely on local banking. The Banque Centrale des Comores has publicly warned that bank and financial licenses issued by Anjouan offshore bodies are not recognized, so avoid any "Anjouan bank". Plan on EMIs, gaming-friendly PSPs and crypto processors abroad, and expect enhanced due diligence on the full ownership chain.
How we prepare the underwriting file: payments and banking.
Mistakes to avoid
- Treating the IBC as tax-neutral for the group: where directors meet and owners live usually decides the tax outcome.
- Using nominees or trusts without disclosing them; ALSI requires disclosure and it lengthens due diligence.
- Opening accounts with Anjouan- or Comoros-"licensed" banks that the central bank does not recognize.
- Registering the operating domain in a founder's personal name instead of the licensee company.
- Sending stale documents: address proofs and certifications older than about 90 days are routinely rejected.
Anjouan compared
| Anjouan | Nevis | Costa Rica | Cyprus | Canada | |
|---|---|---|---|---|---|
| Usual vehicle | IBC | Corporation or LLC | S.A. or S.R.L. | Private Ltd (Cap. 113) | Corporation (CBCA, OBCA, BCA) |
| Minimum capital | None published | None | None | €500,000 paid-up (licensee) | None |
| Local requirement | Agent only | Agent + Reporting Officer | Resident agent, office | No resident director; CY office | CBCA 25% resident directors; ON/BC none |
| Corporate tax | 0% (IBC) | 0% if non-resident | 30% local; Law 9050 | 15% CIT | 26.5% (ON) · 27% (BC) |
| Time | ≈ 1 week | A few days | 1–2 weeks + permit | 1–4 weeks | Days (online) |
Every formation jurisdiction side by side: company formation for gambling licenses. Licenses compared: gambling license jurisdictions. How we work: gambling consulting services.
What we do
Before you incorporate
We check that the entity, ownership chain and tax position will pass the regulator and the bank, and model the year-one cost.
Formation and registered office
We prepare the documents and coordinate incorporation, registered office and tax registration through licensed local agents and counsel.
Banking
We prepare the underwriting file and introduce banks, EMIs and PSPs that work with gambling businesses in Anjouan.
The license
We prepare and file the Anjouan gambling license and stay on for renewals and reporting.
Anjouan company formation — FAQs
Do I need an Anjouan company to get an Anjouan gaming license?
An Anjouan IBC is the standard route and the one ALSI files are built around. ALSI's published requirements do not expressly exclude foreign companies, so an existing foreign entity can sometimes be used. Confirm with ALSI before you file.
How long does Anjouan company formation take?
About a week once all KYC documents are complete. Certification or apostille of the corporate set can add one to two weeks.
Is there a minimum share capital?
No statutory minimum is published. Market practice varies, so treat any figure as provider-specific.
Do directors have to live in Anjouan?
No. One director of any nationality is enough, and Key Persons can be non-resident.
Does the IBC pay tax?
Anjouan IBCs are marketed as tax-exempt and the gaming regime charges 0% on GGR. Tax can still arise where the company is managed or its owners are resident.
Can the company open a bank account in Anjouan?
No reliable local option exists. Operators use EMIs, PSPs and crypto processors abroad. See the Anjouan gambling license page for payment considerations.
Sources
Checked against the sources below on 9 October 2026. Registry fees, tax rates and filing rules change; confirm with us before you incorporate.
Set up the right Anjouan company the first time
An entity that the regulator, the bank and the tax authority will all accept. We screen the structure first, then incorporate, open accounts and file the license.
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