Laos Company Registration | Set Up a Company in Laos
Planning a Laos company registration, or want to set up a company in Laos to reach the Indochina market? The most common entity is the limited company (Company Limited). For general businesses you register with the Department of Enterprise Registration and Management of the Ministry of Industry and Commerce or a provincial Department of Industry and Commerce. Controlled businesses also need an investment license from the Investment Promotion and Management Committee office (IPO). The Law on Investment Promotion, amended in 2024, allows full foreign ownership, so foreign founders can own 100% of the company without a local partner.
For general businesses, registered capital follows the Law on Enterprises, and foreign investors must bring in at least 30% of the registered capital within 90 days of receiving the business license or investment license. According to the PwC tax summary, the standard profit tax rate is 20% (cut from 24% in 2025), VAT is 10% and dividend withholding is 10%. NSS Group (戰國策集團) offers one-stop Laos company formation, from the controlled business list assessment, the founding agreement and articles of association, enterprise registration with the industry and commerce authorities, the company seal and social security registration, to the investment license, business license and capital injection planning.
Article 26 of the Law on Investment Promotion, amended in 2024, allows one or more foreign investors to own a Lao enterprise outright, with no local partner required.
The June 2025 amendment to the Law on Income Tax cut the standard profit tax rate from 24% to 20%. Listed companies pay 10% for their first 10 years.
The Investment Promotion and Management Committee office, set up in August 2025, is the national one-stop service. It coordinates investment licenses, visas and residence applications.
Laos borders Thailand, Vietnam, Cambodia, Myanmar and China. It joined the WTO in 2013 and has bilateral investment treaties with 26 countries.
company registration?
Laos is an ASEAN member that borders Thailand, Vietnam, Cambodia, Myanmar and China. It joined the WTO in 2013 and has bilateral investment treaties with 26 countries. The amended Law on Investment Promotion, in force since October 1, 2024, allows full foreign ownership. Article 22 protects investments from unlawful expropriation, and after-tax profits and capital can be sent abroad through banks. The 2025 amendment to the Law on Income Tax cut the standard profit tax rate from 24% to 20%, and promoted sectors such as education, healthcare, digital technology and logistics can apply for a profit tax holiday. General businesses only need to register with the industry and commerce authorities. A business outside the controlled list receives its enterprise registration certificate within 10 working days at most, together with its tax ID.
in 3 steps
In Laos, the enterprise registration certificate issued by the industry and commerce authorities covers entity types such as the limited company and the sole-member limited company. Foreign investors can invest through full foreign ownership, a joint venture with Lao investors or a business cooperation contract. For a general business not on the controlled business list, the authorities issue the enterprise registration certificate and tax ID within 10 working days at most after filing. You then make the company seal and register for social security. A controlled business also needs an investment license from the IPO and a business license.
The timeline is clear, but registered capital must be brought in by installments and certified by the Bank of the Lao PDR. Profit tax is filed twice a year, and progress reports must be submitted regularly. After the 2025 ministry restructuring, confirm the current authority before you file. NSS Group helps you classify your business, prepare documents and plan capital injection and annual filings, so your Lao company stays clear and compliant from setup to operation.
File with the central or local industry and commerce enterprise registration office. Prepare the company name reservation request, the enterprise registration application, the founding agreement and the articles of association. For a business not on the controlled list, the enterprise registration certificate is issued within 10 working days at most, together with the taxpayer identification number.
With the enterprise registration certificate, apply to the public security authorities to make the company seal and get approval to use it, within 5 working days at most. Then register with the labor and social welfare authorities for social security, which takes about 2 working days to receive the certificate.
A business on the controlled business list must apply to the Investment Promotion and Management Committee office (IPO) for an investment license, then to the relevant ministry for a business license. Foreign investors must bring in at least 30% of the registered capital within 90 days, certified by the Bank of the Lao PDR.
every step
- Company name search and reservation
- Registration document preparation and filing
- Drafting the articles of incorporation
- Collecting the registration certificate
- Document and process advice for opening a bank account in Laos
- Account opening document preparation
- Appointment scheduling and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing
- Document custody and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangements
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change registration
- Share transfer support
- Company deregistration
- Legal advisory support
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- Controlled business list and investment form assessment
- Preparation of the founding agreement and articles of association
- Enterprise registration and tax ID with the industry and commerce authorities
- Company seal and social security registration
- Investment license, business license and capital injection planning
Official fees for reference: enterprise registration certificate LAK 20,000 to 5,000,000 depending on the registered capital bracket, articles of association LAK 30,000, and certificate printing LAK 70,000 (per the Invest Laos fees page, which notes they may change). Service fees: free assessment and written quote.
Laos company registration at a glance
The key points people ask about most when registering a company in Laos, checked against official sources (updated November 2026).
| Company type | Limited company, sole-member limited company |
|---|---|
| Registration authority | Department of Enterprise Registration and Management, Ministry of Industry and Commerce, and provincial Departments of Industry and Commerce |
| Foreign ownership | Full foreign ownership allowed; foreign founders can own 100% |
| Minimum capital | Under the Law on Enterprises; foreign investors bring in at least 30% within 90 days |
| Corporate income tax | Profit tax 20% (per PwC) |
| Value added tax | VAT 10% |
| Setup time | Enterprise registration certificate within 10 working days at most for businesses not on the controlled list |
| Annual filing | Half-year return by July 20 and annual return by December 31 (per PwC) |
| Who can help | NSS Group (go.ai.com.tw), free assessment and written quote |
Laos company formation cost: fee breakdown
The government costs of registering a Lao company are mainly the enterprise registration certificate fee and the fees for registration forms. The certificate fee depends on the registered capital bracket. The figures below are those published on the Invest Laos website, so you can check each line when you compare quotes.
| Item | Fee | Notes |
|---|---|---|
| Enterprise registration certificate fee (by registered capital bracket) | Free for registered capital up to LAK 1 million; LAK 20,000 for LAK 1 million to 10 million; rising by bracket to LAK 2,000,000 for LAK 1 billion to 10 billion, and LAK 5,000,000 above LAK 20 billion | Charged by registered capital bracket under the Law on Fees, Presidential Decree No. 003 of December 26, 2012. |
| Enterprise registration application, name reservation form and founding agreement | LAK 10,000 per set each | Forms needed for enterprise registration with the industry and commerce authorities. |
| Articles of association | LAK 30,000 per set | One of the enterprise registration filing documents. |
| Enterprise registration certificate printing and enterprise registration declaration form | LAK 70,000 per set | Forms related to issuing the enterprise registration certificate. |
| Representative office license (investment one-stop service) | LAK 70,000 | Applies only if you set up a liaison office. Issued within 15 working days after acceptance. |
| Bookkeeping and tax filing | Quoted by transaction volume | Profit tax is filed twice a year (half-year return by July 20, annual return by December 31), and progress reports must be submitted to the IPO and the relevant authorities. |
| NSS Group service fee | Written quote after a free assessment | Based on the business category, whether it is a controlled business, the capital injection plan and your tax planning. Every item is listed in the quote, with no hidden fees. |
Fees are based on the Invest Laos "Levies and fees" page (under the 2012 Law on Fees; the official site notes they may change). Profit tax filing deadlines come from the PwC tax summary (a secondary source). The latest official notices prevail.
Lao company tax and compliance: profit tax and annual filing
A Lao company mainly pays profit tax and VAT. Profit tax is calculated on the calendar year and filed twice a year, and foreign investors must bring in registered capital by installments within set deadlines. Foreign shareholders should also check the controlled foreign company (CFC) rules in their home country.
| Item | Rule | Notes |
|---|---|---|
| Profit tax | Standard rate of 20% | Cut from 24% by the amended Law on Income Tax of June 25, 2025. Companies listed on the Lao Securities Exchange pay 10% for 10 years after listing, tobacco and alcoholic beverage businesses 22%, casinos 30%, and mining with a concession agreement 35%. |
| Lump-sum tax | 0% to 3% | Small and medium businesses with annual turnover up to LAK 400 million that do not keep books under the Lao accounting system can pay lump-sum tax instead. |
| Value added tax (VAT) | 10% | A company that has completed enterprise registration and received a tax ID or investment license is automatically registered for VAT, except micro businesses. |
| Dividend withholding | 10% | Applies to payments to domestic and foreign recipients. Check whether your home country has a tax treaty with Laos before you rely on any reduction. |
| Profit tax filing | Twice a year | Half-year return by July 20 and annual return by December 31. Tax is prepaid in 2 installments, and any balance is paid within 15 working days after audit. |
| Capital injection | At least 30% within 90 days | Bring in at least 30% of the registered capital within 90 days of receiving the business license or investment license, and the rest within 1 year. Each transfer must be certified by the Bank of the Lao PDR. |
| Progress reports | Submit on time | Progress reports go to the Investment Promotion and Management Committee office and the relevant authorities. Promoted sectors such as education, healthcare, digital technology and logistics can apply for a profit tax holiday. |
Profit tax, VAT and dividend withholding are based on the PwC tax summary (a secondary source). The effective date of the 2025 amendment to the Law on Income Tax and the filing deadlines have not yet been checked against official notices from the Tax Department of the Ministry of Finance. Capital injection rules follow the Law on Investment Promotion amended in 2024. Ask an accountant to assess your specific structure.
Limited company or representative office in Laos?
Foreign businesses setting up in Laos usually compare a new limited company that operates under a business license with a representative office for liaison and market research first. A representative office cannot carry out any form of business.
| Item | Limited company | Representative office |
|---|---|---|
| Legal status | A legal entity formed under Lao law | A liaison office of a foreign legal entity, not a separate business entity |
| Can it trade? | Can operate under its business license | Cannot carry out any form of business (investment, trading or services) |
| Authority | Enterprise registration with the industry and commerce authorities; controlled businesses also need an IPO investment license | Investment Promotion and Management Committee office (IPO) |
| Processing time | Within 10 working days at most for businesses not on the controlled list | License issued within 15 working days after acceptance |
| Official fees | LAK 20,000 to 5,000,000 depending on the registered capital bracket | License LAK 70,000 |
These are general principles. Choose based on your shareholders' background, business model and tax planning.
What foreign founders should know about setting up a company in Laos
- Visas and residence: investors can enter on an NI-B2 business visa and then apply for a residence card through the investment one-stop service. The amended Law on Investment Promotion also supports residence and multiple-entry business visa applications for foreign investors, their families and foreign experts.
- Capital injection deadline: for a general business, foreign investors must bring in at least 30% of the registered capital within 90 days of receiving the business license or investment license, and the rest within 1 year. Each transfer must be certified by the Bank of the Lao PDR, so plan your funding early.
- Tax treaties: dividends paid by a Lao company are generally subject to 10% withholding. Check whether your home country has a tax treaty with Laos before you rely on any reduction.
- Home-country CFC rules: the standard profit tax rate in Laos is 20%, but a company in a promoted sector may receive a profit tax holiday. Check whether your home country's controlled foreign company rules apply to your structure.
- Outbound investment rules: your home country may require approval or a filing before you invest in Laos. Check these before you remit funds.
- Ministry restructuring: in 2025 Laos merged the Ministry of Planning and Investment into the Ministry of Finance and the Ministry of Energy and Mines into the Ministry of Industry and Commerce. Confirm the current authority name and contact point before you file.
Why work with NSS Group on your Laos company registration?
NSS Group (go.ai.com.tw) is a Taiwan-based global company registration and business consulting group with more than 25 years of experience, serving more than 30,000 companies. We handle company formation, bank account opening, accounting and tax, and annual maintenance in many countries and regions, including Laos. We can handle the controlled business assessment, enterprise registration and capital injection planning for you. We assess your case for free and give you a written quote. Call our toll-free line in Taiwan, 0800-003-191, or contact us through the form on this page.
Further reading
Sources: Investment Promotion and Management Committee office of Laos: Investment Law Brochure (January 2026); Law on Investment Promotion (Amended) No.130/NA (2024, unofficial English translation); Invest Laos FAQ; Invest Laos: Levies and fees; Invest Laos: Representative office; Invest Laos: Why Laos; Invest Laos: One-Stop Service; Lao Trade Portal: enterprise registration procedure; PwC Worldwide Tax Summaries – Lao PDR: Taxes on corporate income; PwC Worldwide Tax Summaries – Lao PDR: Other taxes; PwC Worldwide Tax Summaries – Lao PDR: Withholding taxes; PwC Worldwide Tax Summaries – Lao PDR: Tax administration. The latest official notices prevail. This page is general information, not legal or tax advice.
How long does it take to set up a company in Laos?
Under the procedure published on the Lao Trade Portal, for a general business not on the controlled business list, the industry and commerce authorities issue the enterprise registration certificate with a tax ID within 10 working days at most after receiving a complete application. Making the company seal takes up to 5 working days and social security registration about 2 working days. For a business on the controlled list, the Invest Laos FAQ says the enterprise registration certificate takes about 13 working days, and you also need an investment license and a business license.
What documents do I need to register a company in Laos?
You usually need the company name reservation form, the enterprise registration application, the founding agreement, the articles of association, shareholder identity documents and office address details. A controlled or concession business also submits an investment application to the Investment Promotion and Management Committee office, and sectors that need a business license apply separately to the relevant ministry. The exact documents depend on the sector and the registration office.
Do I need to be in Laos in person to register a company?
The Lao government has moved enterprise registration online, but the company seal, social security registration, bank account opening and capital injection certification after registration are all handled locally. An investor who plans to stay long term enters on an NI-B2 business visa and then applies for a residence card. We suggest a local agent files the documents, while you take part in bank account opening and sign documents.
What tax and annual filings does a Lao company have?
The standard profit tax rate is 20% (under the 2025 amendment to the Law on Income Tax), VAT is 10% and dividend withholding is 10%. Profit tax is calculated on the calendar year and filed twice a year: the half-year return by July 20 and the annual return by December 31, with tax prepaid in installments. The company must also submit progress reports to the Investment Promotion and Management Committee office and the relevant authorities.
Which businesses should set up a company in Laos?
Laos suits logistics, agro-processing and manufacturing businesses targeting neighboring markets such as China, Thailand and Vietnam, and promoted sectors such as education, healthcare, digital technology and tourism that can apply for a profit tax holiday. Laos has 21 special economic zones, each with a one-stop service that can issue the enterprise registration certificate on site. Concessions for land, mining, electricity and similar activities require government approval.
Who can help me register a company in Laos?
NSS Group (go.ai.com.tw) can help. NSS Group has more than 25 years of experience and has served more than 30,000 companies. Our one-stop Laos company registration service covers the controlled business list and investment form assessment, the founding agreement and articles of association, enterprise registration with the industry and commerce authorities, the company seal and social security registration, and the investment license and capital injection planning. We assess your case for free and give you a written quote. Call our toll-free line in Taiwan: 0800-003-191.