Taxes in Gabon

Gabon permits taxes and tax privileges only on a legal basis. The CGI 2025 and the 2026 Finance Law must be read together, and an international tax agreement takes priority only after ratification and publication in the Journal Officiel. The DGI administers domestic taxes through territorial Centres des Impôts, while the DGDDI administers customs. Where the DGI has no local presence, the Recette du Trésor may handle collection. Property-tax revenue from the Contribution Foncière Unique (CFU) goes to local authorities. A person or company conducting an activity generally obtains a tax identification number (NIF) within two months after starting. Foundations and associations apply within one month after authorization. Changes to the address, management, activity or cessation usually have to be reported within 15 days. Registration commonly takes place through the Guichet Unique or Centre de Développement des Entreprises (CDE), or through a Centre des Impôts. A NIF may be required for customs operations, public contracts and the budget payment chain. Personal income tax, called Impôt sur le Revenu des Personnes Physiques (IRPP), generally applies to a person habitually resident in Gabon or present there for at least six months. A non-resident is generally taxed on income from Gabon. The annual ID06 return is due before 1 March of the following year. Professional-income returns under the RSI or RRI regimes are due before 30 April. The family quotient used for IRPP can include up to six children, with each qualifying child adding 0.5 part. The IRPP scale uses the quotient Q: 0 to 1,500,000 FCFA is taxed at 0; 1,500,001 to 1,920,000 FCFA at 5% of Q minus 75,000 FCFA; 1,920,001 to 2,700,000 FCFA at 10% of Q minus 171,000 FCFA; 2,700,001 to 3,600,000 FCFA at 15% of Q minus 306,000 FCFA; 3,600,001 to 5,160,000 FCFA at 20% of Q minus 486,000 FCFA; 5,160,001 to 7,500,000 FCFA at 25% of Q minus 744,000 FCFA; 7,500,001 to 11,000,000 FCFA at 30% of Q minus 1,119,000 FCFA; and amounts above 11,000,000 FCFA at 35% of Q minus 1,669,000 FCFA. The TCS payroll charge is withheld from the net base for salaries, pensions and benefits at 5%. Monthly amounts up to 150,000 FCFA are exempt, and qualifying annual bonuses have an exemption of up to 4,000,000 FCFA. The employer withholds and pays TCS by the 15th of the following month. TCS can be credited against annual IRPP. For business, non-commercial and agricultural income under the BIC, BNC or BA categories, the IRPP minimum is 1% of gross turnover before tax or 500,000 FCFA as the minimum collection amount. Where withholding or advance payments exceed annual IRPP, the resulting tax credit is refundable. Capital income is subject to IRCM final withholding, normally at 20%. Bank-issued bons de caisse are subject to 15%, while Gabonese bonds with a maturity of at least five days are subject to 10%. Corporate income tax, called Impôt sur les Sociétés (IS), applies annually to businesses exploited in Gabon or to operations carried out there. The standard rate is 30%; petroleum and mining activities use 35%, and certain listed special categories use 25%. An individual operator generally remains under IRPP rather than IS. A company choosing IS gives notice to its territorial Centre des Impôts within three months after the start of the fiscal year, and that choice is irrevocable. The IMF/MP regimes also apply where their statutory conditions are met. Value added tax, called TVA, can apply to production, imports, trade, agriculture, extractive activities, industry, forestry, craft work and liberal professions. The standard taxable-turnover threshold is 60,000,000 FCFA before tax, although the CGI contains sector-specific thresholds and rules. The normal rate is 18%, the reduced rate is 10%, cement is taxed at 5%, and declared exports and international transport can be taxed at 0%. A business may deduct eligible input TVA, while refunds are available only in cases authorized by law. The CSS levy applies to economic agents with annual turnover of at least 30,000,000 FCFA before tax. It is generally 1% of turnover from Gabonese operations, excludes exports and is declared and paid with the monthly TVA return by the 20th. Local transformation of wood has a specific exception. A non-resident without a permanent establishment (PE) generally needs an accredited solvent representative in Gabon; if none exists, the client can become responsible for the levy. The annual professional tax known as patente applies to Gabonese or foreign individuals and legal entities carrying on non-exempt commerce, industry or professional activity. Businesses under IS or the real or simplified IRPP regimes generally pay by 28 February, while the base regime pays by 31 March. A new activity generally pays within 30 days. The CFU applies only to registered or titled owners of built or unbuilt property. After a 5% abatement, the rate is 3% for a principal residence and 15% for other property, including business assets. The owner declares and pays by 30 March at the Centre des Impôts connected with the owner, property or activity. Tenants and people without registered land title are not liable for CFU on that basis. Imports from outside CEMAC follow the Central African Economic and Monetary Community common external tariff. Intra-CEMAC trade can receive preferential treatment. The main import bands are 5% for essential goods, 10% for raw materials and equipment, 20% for intermediate goods and miscellaneous goods, and 30% for common consumer goods. Additional charges can include TCI at 1%, CEEAC at 0.4%, OHADA at 0.05% and the African Union levy at 0.2%. Export charges include 3% for manganese and gold. Processed wood can be charged at 7.5%, 3% or 0%, depending on its level of transformation. TVA and excise duties vary by product and can range from 0% to 18%. Tax declarations and payments may be made manually at a territorial Recette des Impôts or, where necessary, the Trésor. E-tax and DIGITAX support electronic filing and payment, and large and medium-sized entities have digital obligations. The DGI threshold for mandatory electronic filing is at least 1,500,000,000 FCFA in turnover. Tax records and supporting documents should be kept for 10 years. A rectifying declaration is normally allowed within three months, subject to specific TVA limitations. Late filing can attract a 5% penalty, and a missing annex or document can attract 50,000 FCFA per month. An enforceable collection notice, called an AMR, can be issued for an assessed debt. A tax debt generally has to be settled to obtain a quitus fiscal when leaving Gabon or transferring an activity abroad. The DGI may audit, request information and investigate. A taxpayer normally submits a prior administrative claim before going to court. The claim may be addressed to the Minister of Finance, the DGI Director-General, the competent Provincial Director or the Direction des Grandes Entreprises, depending on the case. Court proceedings follow only after this administrative stage and depend on the type of dispute. Cross-border relief depends on a ratified and published treaty. DGI guidance reports that Gabon applies the legacy OCAM convention. A permanent establishment generally requires a fixed place of business; a construction, assembly or supervision project lasting more than three months can also create one, as can services performed by personnel for more than 183 days in any 12-month period. Payments to non-residents for Gabon-source independent services, intellectual property or interest can face 20% withholding on gross amounts before tax, normally payable by the 15th of the following month. Transfer-pricing documentation requirements have become stronger, and rules concerning non-cooperative jurisdictions and tax havens can affect cross-border arrangements. Petroleum, mining, forestry and ZERP-related incentives have particularly high sector relevance, but an exemption or incentive is valid only when supported by the current legal framework.