- Capital gains tax rate none 25
- Income tax brackets updated
GA
Gabon
Middle Africa
XAF
GA · GAB · #76 · 6 cities
Nomad score
38/100
Compare
Top income tax
35.0%
effective 40.0%
Corporate tax
30.0%
VAT
18.0%
standard rate
Tax residency
183 days
16 tax treaties
Gabon tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on wages, business profits and other categories of income earned in Gabon or from Gabonese sources; non-residents remain liable on Gabon-source income including employment income. IRPP is computed on net global income using a family-quotient (parts) system, then a complementary tax on salaries (TCTS) applies at 5% on remuneration (with a monthly exemption on the first XAF 150,000).
- Top PIT rate
- 35.0% (eff. 40.0%)
- Corporate tax rate
- 30.0%
- VAT
- 18.0%
- Capital gains tax
- 25.0% Capital gains are generally taxed separately from the IRPP salary scale at 25%, payable by 30 April of the year following the gain. Corporate transfers of shares may trigger a 25% discharge levy on the Gabonese company whose rights are transferred.
- Social security (employee)
- 4.5%
- Social security (employer)
- 20.1%
- Social security cap (annual)
- XAF 18,000,000
- Dividend withholding
- 20.0%
- Interest withholding
- 20.0%
- Royalty withholding
- 25.0%
- Treaty count
- 16
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| XAF 0 | XAF 1,500,000 | 0.0% |
| XAF 1,500,001 | XAF 1,920,000 | 5.0% |
| XAF 1,920,001 | XAF 2,700,000 | 10.0% |
| XAF 2,700,001 | XAF 3,600,000 | 15.0% |
| XAF 3,600,001 | XAF 5,160,000 | 20.0% |
| XAF 5,160,001 | XAF 7,500,000 | 25.0% |
| XAF 7,500,001 | XAF 11,000,000 | 30.0% |
| XAF 11,000,001 | and above | 35.0% |
Social security
| Bracket min | Bracket max | Rate |
|---|---|---|
| XAF 0 | XAF 18,000,000 | 4.5% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Liable to IRPP if the individual has habitual residence in Gabon (home available as owner or tenant, or main place of stay or centre of economic interests) or has stayed at least six months in the calendar year (CGI art. 74). PwC also describes habitual residence through housing or main place of residence without citing a day count.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 1
Sources
- DGI Gabon — site officiel (accessed Oct 9, 2026) Tax authority portal and CGI publications
- DGI — Code général des impôts (édition 2025) (accessed Oct 9, 2026) IRPP residence (art. 74), domestic law framework
- PwC Worldwide Tax Summaries — Gabon overview (accessed Oct 9, 2026) Headline CIT, PIT, VAT, WHT, CGT, filing calendar
- PwC Worldwide Tax Summaries — Gabon (individual PIT) (accessed Oct 9, 2026) IRPP family-share scale, TCTS 5% on salaries
- PwC Worldwide Tax Summaries — Gabon (other taxes) (accessed Oct 9, 2026) CNSS/CNAMGS contributions and cap, individual CGT 25%
- PwC Worldwide Tax Summaries — Gabon (withholding) (accessed Oct 9, 2026) Dividend IRCM 20%, non-resident WHT 25%, treaty table
- PwC Worldwide Tax Summaries — Gabon (corporate income) (accessed Oct 9, 2026) CIT 30% / 35% oil and mining, minimum taxes
- PwC Worldwide Tax Summaries — Gabon (tax administration) (accessed Oct 9, 2026) Annual PIT return deadline, monthly employer withholding