A société à responsabilité limitée (SARL, S.à r.l. and similar; literally "society with limited responsibility") is a form of private company that exists mainly in French-speaking countries, such as France, Luxembourg, Monaco, Algeria, Morocco, Tunisia, Madagascar, Lebanon, Switzerland (where it is also designated by GmbH or Sagl), and Belgium (where, since 1 May 2019, it is also designated by besloten vennootschap and abbreviated as SRL). The primary purpose of a SARL is to conduct commercial activity.

Proprietary interests in a SARL are represented by shares. They are not freely transferable; unless the intended recipient is a spouse, descendant, or other close relative, transfers require the agreement of half of the shareholders (since Ord. 2 mars 2004).

One of the primary advantages of a SARL is limited liability; an owner or other investor in the company cannot be liable for more than they have contributed to the company’s capital. In this respect, a SARL is largely equivalent to a British limited company or American limited liability company.