Tax in Gabon

Who is the tax authority and where do filings live?

Gabon's Direction Generale des Impots (DGI) under the Ministry of Economy and Recovery administers Gabon's tax system [SC1]. Substantive law: Code General des Impots (CGI), Code des Hydrocarbures (Loi 002/2019), CEMAC tax directives, OHADA framework, and successive Loi de Finances amendments. Gabon is a CEMAC, OHADA, and AfCFTA member.

What is the tax year and when are returns due?

Individual tax year is the calendar year. IRPP withheld monthly. Corporate annual returns due 30 April for prior fiscal year [SC1]. TVA monthly returns. Provisional CIT through quarterly acomptes regime.

Who is a Gabonese tax resident?

Under CGI, an individual is tax resident if (a) habitual residence in Gabon, (b) physically present 183+ days, OR (c) Gabon-source professional activity [SC2]. Residents taxed on worldwide income.

What are the personal income tax rates?

Progressive IRPP brackets: 0 percent up to XAF 1,500,000 annually; ascending rates 5/10/15/20/25/30/35 percent ascending [SC1]. Top 35 percent above XAF 30,000,000 annually. Personal allowance applies. Self-employment under separate framework.

How does Gabon's corporate tax work?

IS 30 percent flat for resident companies [SC2]. Petroleum sector under Code des Hydrocarbures Loi 002/2019: 35 percent IS + PSC framework + state-stake provisions. Mining 35 percent + Royalty. Withholding on dividends to non-residents 20 percent. Pillar Two not transposed. Tax losses 5 years.

What about VAT?

TVA 18 percent under CGI [SC3]. Zero-rated on exports.

How are cryptoassets taxed?

CEMAC central bank (BEAC) advisory: cryptoassets restricted [SC2]. Where declared, gains under existing income-tax categories.

What is the treaty network and what are the audit triggers?

Gabon has approximately 9 active double tax treaties [SC4]. CEMAC Multilateral Tax Convention. MLI not yet ratified. Standard SOL 4 years; extended for fraud or for petroleum-sector matters.

What are the common penalties and pitfalls for foreigners?

Penalty framework: late filings, failure to file, incorrect declarations [SC5]. Common pitfalls: (1) petroleum-sector elevated framework under Code des Hydrocarbures Loi 002/2019 with PSC + 35 percent IS + state-stake provisions; (2) post-2023 governance-transition context affecting tax administration; (3) CEMAC framework with monetary union (XAF) and tax-directive harmonisation; (4) timber and manganese-sector secondary-economy frameworks; (5) Pillar Two not transposed; (6) modest treaty network (9 DTCs); (7) MLI not yet ratified; (8) francophone tradition with OHADA framework; (9) Loi de Finances annual amendments; (10) AfCFTA member; (11) BCEAO-administered XAF-denominated tax base; (12) Gabon Special Economic Zone (Nkok) framework with 0 percent IS first 10 years.