Gabon annual property tax

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

2026 research draft and currency hold. This Guide adds a new annual-property job to the eight previously source-reviewed research drafts. The frozen property draft received an independent source-fidelity review. It has not received accountant attestation. The DGI-hosted CGI 2025 is a historical baseline. Enacted Law 041/2025 of 29 December 2025 rewrites CFU; Law 002/2026 of 17 July 2026 changes article 284(1). These read texts do not establish a complete intervening amendment chain, first operative assessment period or implementation. Neither promulgation nor the budget-year label proves activation of every property reform. All calculations below are conditional research computations, not operative 2026 assessments. See the new figure ledger and the accepted prior review and closure.

Who this applies to

CFU is an annual charge for local authorities on built and unbuilt property throughout Gabon. Built property includes unfinished structures, temporary or permanent ground/subsoil occupation and qualifying industrial fixtures; bare land is unbuilt. Urban and rural status follows the urban perimeter. LF 041/2025 art. 4, CGI arts. 278-279 (P-SCOPE).

The initial law names the title-holder at the start of the assessment year, with substitutions for built property under usufruct, emphyteutic or construction lease, finance lease, amodiation or a company's balance sheet. Commercial users of State/local-authority property are separately liable, and co-owners are included. Place of assessment is the property's commune or department. LF 041/2025 art. 4, CGI arts. 284-285 (P-LIABLE). July removes “immatriculée” from paragraph 1 but retains the definition of owner as a person holding a land title and says the rest is unchanged. Do not infer that any untitled occupant is automatically a CFU owner or that the earlier substitutions disappeared. LFR 002/2026 art. 4, CGI art. 284(1) (P-JULY).

Rental-income tax/withholding belongs to individual income tax; company income and gains belong to corporate income tax and relevant cross-border rules. Their figures remain in those Guides. This job does not calculate acquisition/registration duties, disposal gains, VAT on property or the separate taxe forfaitaire d'habitation for occupiers. The latter is separately framed in LF 041/2025 art. 4, CGI arts. 376-378 (P-BOUNDARY).

Rates, bands and thresholds

All amounts below are XAF. These are the read initial-2026-law provisions, subject to the currency and commencement hold above. No municipal rate or zone allocation is assumed. Individual tariffs are fixed amounts for the applicable bracket, not percentages or amounts per square metre.

Item and conditions	Read statutory rule	Official source
Annual liability snapshot	Owner at 1 January; apply substituted-person rules and July wording change	LF 041/2025 art. 4, CGI art. 284; LFR 002/2026 art. 4, CGI art. 284(1)
Legal persons, after establishing the statutory base	15%; round the taxable base down to the nearest 1,000	LF 041/2025 art. 4, CGI art. 294
Legal-person built-property allowance	5% for depreciation, maintenance and repairs; excluded for bare land	LF 041/2025 art. 4, CGI art. 292
Company balance-sheet valuation	Rental value 10% of book value; real-value substitution if book value is more than 20% below real value; valuation interaction held below	LF 041/2025 art. 4, CGI arts. 289-292
Relief on express application before 30 March	Article 288 ter provides exemption or reduction not exceeding 80% of CFU: persons aged at least 60 with income below SMIG; economically weak Gabonese under the social regime with income below SMIG; social housing worth at most 30,000,000. No automatic award or unverified SMIG figure	LF 041/2025 art. 4, CGI art. 288 ter
Return and payment	Declare no later than 30 March; administration to notify amount before 1 January; spontaneous payment with declaration	LF 041/2025 art. 4, CGI arts. 296-297
Destruction/demolition relief request	Within three months after destruction or completed demolition; relief starts first day of month following destruction or commencement of demolition works	LF 041/2025 art. 4, CGI art. 295
Specific CFU liability/manager default sanction	Historical CGI art. 300: 50% of evaded duties for noncompliance with arts. 284/298; not a universal late-payment rate and not certified current	CGI 2025 art. 300

Individuals, built property. Article 294 ter refers to market or acquisition value, while the table heading says construction or acquisition value. Obtain the applicable valuation basis and proven official zone before selecting a row; a conflict between those values remains held. Zone 1 is the centre/economically or administratively dense districts; zone 2 immediate outskirts/cadastral residential areas; zone 3 areas being developed or poorly served; zone 4 rural/undeveloped areas. These descriptions do not replace the joint Economy/Urbanism ministerial zoning order required after the table. LF 041/2025 art. 4, CGI arts. 294 ter-294 quinquies (P-ZONE, P-VALUE).

Construction/acquisition value in the printed table (XAF), inclusive endpoints	Zone 1	Zone 2	Zone 3	Zone 4	Official source
1 à 10 000 000	25,000	20,000	10,000	3,333	LF 041/2025 art. 4, CGI art. 294 quinquies
10 000 001 à 20 000 000	31,250	25,000	12,500	4,167	same
20 000 001 à 30 000 000	39,063	31,250	15,625	5,208	same
30 000 001 à 40 000 000	48,828	39,063	19,532	6,510	same
40 000 001 à 50 000 000	61,035	48,828	24,414	8,138	same
50 000 001 à 60 000 000	76,294	61,035	30,518	10,173	same
60 000 001 à 70 000 000	95,368	76,294	38,147	12,716	same
70 000 001 à 80 000 000	119,210	95,368	47,684	15,895	same
80 000 001 à 90 000 000	149,012	119,210	59,605	19,868	same
90 000 001 à 100 000 000	186,265	149,012	74,506	24,835	same
100 000 001 à 150 000 000	204,891	163,913	81,957	27,319	same
150 000 001 à 200 000 000	225,380	180,304	90,152	30,051	same
200 000 001 à 250 000 000	247,918	198,335	99,167	33,056	same
250 000 001 à 300 000 000	272,710	218,168	109,084	36,361	same
300 000 001 à 350 000 000	299,981	239,985	119,993	39,997	same
350 000 001 à 400 000 000	329,979	263,983	131,992	43,997	same
400 000 001 à 450 000 000	362,977	290,382	145,191	48,397	same
450 000 001 à 500 000 000	399,275	319,420	159,710	53,237	same
500 000 001 à 550 000 000	439,202	351,362	175,681	58,560	same
550 000 001 à 600 000 000	483,122	386,498	193,249	64,416	same
600 000 001 à 650 000 000	531,435	425,148	212,574	70,858	same
650 000 001 à 700 000 000	584,578	467,663	233,831	77,944	same
700 000 001 à 750 000 000	643,036	514,429	257,214	85,738	same
750 000 001 à 800 000 000	707,339	565,872	282,936	94,312	same
800 000 001 à 850 000 000	778,073	622,459	311,229	103,743	same
850 000 001 à 900 000 000	855,881	684,705	342,352	114,117	same
900 000 001 à 950 000 000	941,469	753,175	376,588	125,529	same
950 000 001 à 1 000 000 000	1,035,616	828,492	414,246	138,082	same

The final printed built-property row is malformed (“1 000 000 0001 à +”). Article 294 sexies separately refers to amounts above one billion being taxed by the table's brackets and zones. Do not silently correct the row or construct an excess-band algorithm. Built values above the last complete band remain on hold. LF 041/2025 art. 4, CGI arts. 294 quinquies-294 sexies (P-EXCESS-B).

Individuals, bare land. Establish taxable surface and zone, and first check the land exemptions and agricultural rule below. LF 041/2025 art. 4, CGI art. 294 septies.

Land surface (m²), inclusive printed endpoints	Zone 1	Zone 2	Zone 3	Zone 4	Official source
1 à 100 m²	7,500	5,000	3,500	1,667	LF 041/2025 art. 4, CGI art. 294 septies
101 à 200 m²	11,250	7,500	5,250	2,500	same
201 à 300 m²	16,875	11,250	7,875	3,750	same
301 à 400 m²	25,313	16,875	11,813	5,625	same
401 à 500 m²	37,969	25,313	17,719	8,438	same
501 à 600 m²	56,953	37,969	26,578	12,656	same
601 à 700 m²	85,430	56,953	39,867	18,984	same
701 à 800 m²	128,145	85,430	59,801	28,477	same
801 à 900 m²	192,217	128,145	89,701	42,715	same
901 à 1000 m²	288,325	192,217	134,552	64,072	same
1001 à 1500 m²	317,158	211,439	148,007	70,479	same
1501 à 2000 m²	348,874	232,583	162,808	77,527	same
2001 à 2500 m²	383,761	255,841	179,089	85,280	same
2501 à 3000 m²	422,137	281,425	196,997	93,808	same
3001à 3500 m²	464,351	309,567	216,697	103,189	same
3501 à 4000 m²	510,786	340,524	238,367	113,508	same
4001 à 4500 m²	561,864	374,576	262,204	124,859	same
4501 à 5000 m²	618,051	412,034	288,424	137,345	same

Above 5,000 m², article 294 septies says the excess surface follows the brackets and zones. The complete excess calculation, fractional surfaces and gaps between printed integer endpoints need a confirmed interpretation; do not invent interpolation. LF 041/2025 art. 4, CGI art. 294 septies (P-EXCESS-L).

The base

Separate legal persons from individuals. For legal persons, articles 289-290 start with annual actual or reconstructed rental value at 1 January, use leases/verbal-rent declarations, comparables or direct appraisal, then aggregate categorical rental values. The balance-sheet rule and real-value trigger appear in article 289(3). Article 292 calls the base gross global rental value determined by market or book value, with the built-property allowance above; articles 291 and 293 are deleted. This draft does not settle the interaction between those valuation sentences, especially whether real value is a direct base or an input into rental value. Secure an authority-supported valuation before applying the company rate. For individuals use the applicable tariff rather than the historical CGI's principal-residence percentage, which the initial law replaces with this split system. LF 041/2025 art. 4, CGI arts. 289-294 septies (P-COMPANY, P-VALUE). Historical comparison: CGI 2025 arts. 289-294 bis.

Permanent exemptions. Article 286 lists State, international-organisation, local-authority and chamber-of-commerce property, and reciprocal embassy/consular relief; qualifying public-tool concessions; State/local water/electricity works, pylons and radio stations; premises used exclusively for State-recognised worship; recognised public-utility school, sport, humanitarian or social property and authorised mission/group property; public roads, squares and waterways; building ground and qualifying surrounding land; quarry and mine surface; and qualifying rural market-gardening land. Apply the separate commercial-user liability test instead of assuming public ownership exempts a commercial third-party user. LF 041/2025 art. 4, CGI arts. 284(3), 286 (P-EXEMPT).

For surrounding land, article 286 specifies three times developed construction surface within a commune's commercial/industrial district fixed by its urban plan, five times elsewhere in the commune, and five times outside communes. The rural market-gardening exemption requires area strictly below five hectares, within a 25-kilometre radius of urban agglomerations and exclusive market-gardening use. Verify plans, measured surface and actual use. The building-ground exemption does not exempt the building itself. LF 041/2025 art. 4, CGI art. 286(7)-(8) and rural paragraph (P-LAND-EXEMPT).

Temporary exemptions. New construction, reconstruction and extensions: five years from 1 January following completion for factories and dwellings, excluding furnished letting, holiday and pleasure buildings from that five-year class; three years for other cases. Completion is habitability/professional usability despite remaining works. Mixed use is tested by building fraction. A dwelling fraction changing use switches to the three-year period counted from the original post-completion start, not a fresh period. LF 041/2025 art. 4, CGI art. 288 (P-NEW).

Article 288 bis exempts qualifying agricultural buildings for five years ex officio. For newly used rural land outside the urban perimeter, relief starts the following 1 January: three years for large livestock and other crops, four for fruit trees/coffee/cocoa, five for rubber/oil palm. Livestock needs the livestock-service conditions and opinion; four/five-year crops must be selected varieties with agriculture-service opinion. Declare every rural plot and planned use/crop. Missing/late declarations trigger tax from the next 1 January; nonconforming or irrational exploitation can lose relief. The rewritten provision cross-refers to itself for the declaration/deadline without clearly specifying the special deadline. The historical CGI's no-building-permit declaration provision is absent from the rewritten text. Do not import either a removed deadline or an assumed continuation. LF 041/2025 art. 4, CGI art. 288 bis (P-AGRI-RELIEF).

Agricultural/ranch land. Article 294 octies separately sets annual authority-assessed market value per hectare: coffee/cocoa/oil palm/rubber 6,000; other crops 500; the second crop category with attached processing factories 150; undeveloped land 150; large-livestock land 150. These are valuation inputs, not flat annual tax per hectare. Its relation to the corporate method and individual zonal tariffs, and the self-referencing declaration provision, are unresolved. No agricultural final-liability formula is supplied. LF 041/2025 art. 4, CGI art. 294 octies (P-AGRI-BASE).

The initial law replaces the historical vacancy-relief article with destruction/demolition relief. Vacancy alone is not carried forward here as an established current exemption. LF 041/2025 art. 4, CGI art. 295; historical CGI art. 295 (P-DESTRUCTION). No exemption is granted merely because rent is absent.

Deadlines and filing

After establishing applicable law and period, identify the liable person, property location, tax service, titles, lease/use rights, co-owners and any property manager. Obtain the assessment notification and reconcile its classification, official zone, valuation, taxable area and exemptions with the property schedule. Article 296 requires property documents, authentic leases/rental contracts, payment means and the taxpayer's fiche immobilière. Declare by the date in the table and pay the current-year amount with the territorially competent Receveur des Impôts. Article 296 bis permits adjustment for changed bases and authority valuation by comparison/direct appraisal when there is no declaration. LF 041/2025 art. 4, CGI arts. 285, 296-297 (P-FILE).

Notaries, property agencies and others drawing up rental/transfer instruments must identify the owner and beneficial recipient, and withhold/remit CFU on taxable properties they manage. This CFU collection is distinct from rental-income withholding in the income-tax Guide. Co-owners are jointly and severally responsible for CFU payment; do not assume a fractional private ownership share caps the authority's claim. LF 041/2025 art. 4, CGI arts. 298-298 bis (P-MANAGER).

No authenticated CFU portal, current form identifier, box mapping, payment-reference generator or accepted receipt has been inspected. The initial law's rewritten articles 296-297 do not repeat the historical duplicate-return/stamped-receipt wording. Preserve an actual accepted declaration, assessment and payment receipt, and obtain the current authority instructions; do not describe the historical paper workflow as confirmed 2026 procedure. LF 041/2025 art. 4, CGI arts. 296-297; CGI 2025 arts. 296-297 (P-FILE-CHANGE).

Penalties and interest

The specific historical CFU sanction is in the rates table. For general late declaration/payment, use the existing income-tax Guide's penalty section and its G-DELAY/G-PAY evidence; no old figures are migrated or duplicated here. The July P-1000 payment amendment is distinct from the specific property sanction. Establish the event date, taxpayer service, declared/evaded duties and notice history before assessing sanctions or cumulation. P-996 concerns assessment adjustments and its interest; it is not a substitute for the complete late-payment analysis. CGI 2025 arts. 300, P-996-P-999; LFR 002/2026 art. 4, CGI art. P-1000 (P-PENALTY). Current applicability, cumulation and property-specific collection procedure remain held.

Cross-border points

The initial law expressly includes resident and nonresident individuals owning Gabon property and also refers to rights to tax allocated by an international convention/arrangement. No foreign-property assessment or treaty exemption is inferred without the actual instrument. LF 041/2025 art. 4, CGI art. 294 bis (P-NONRES). Use the cross-border Guide for residence and treaty facts. Do not make the rental-income or capital-gain computation stand in for annual CFU.

Two worked examples that recompute

Both cases assume the read individual tariff provisions govern the relevant assessment, the title-holder is liable, the official zone is already proved, valuation/area is accepted, and no permanent, temporary, agricultural or discretionary relief applies. These predicates are hypothetical and do not establish the first operative period or an actual zoning allocation.

Two separately classified properties. One individual owns a built property with accepted construction/acquisition value 25,000,000 in zone 2 and a separate wholly taxable bare plot of 450 m² in zone 2. The built row gives 31,250; the land row gives 25,313. The two-property working-paper total is 56,563. The fixed land tariff is not multiplied by 450, and the corporate rental-value deduction is not applied to the individual's tariff. LF 041/2025 art. 4, CGI arts. 294 ter, 294 quinquies, 294 septies (P-CASE1).

name: Individual CFU built property and separate bare plot
inputs:
  built_tariff: 31250
  land_tariff: 25313
steps:
  - annual_total: built_tariff + land_tariff
expected:
  annual_total: 56563

Decision: prove surface before selecting the land bracket. For a wholly taxable, nonagricultural bare plot in proven zone 2, a cadastral surface of 500 m² selects 25,313; an independently established 501 m² selects 37,969. The factual measurement changes CFU by 12,656. These are alternative surveyed facts, not an election, a marginal per-metre rate or permission to round a fractional area. LF 041/2025 art. 4, CGI art. 294 septies (P-CASE2).

name: Decision measured bare-land surface changes fixed tariff
inputs:
  tariff_at_500: 25313
  tariff_at_501: 37969
steps:
  - surface_difference: 501 - 500
  - annual_difference: tariff_at_501 - tariff_at_500
expected:
  surface_difference: 1
  annual_difference: 12656

Ask the client first

• What assessment year, notification, title, acquisition dates and documented January ownership/rights apply?
• Is the liable person an individual, legal person, substituted right-holder, commercial public-property user or co-owner?
• What cadastral plan, official zone order, built/bare classification, measured surface and accepted construction/acquisition or rental/book/real values exist?
• What actual use, completion/change-of-use dates, agricultural service opinions, public-utility recognition and relief decisions are evidenced?
• Which manager/notary, declarations, property schedule, payment references, receipts and enforcement notices exist?

Sources

Source and actual read scope	Official URL	Read on
DGI CGI 2025 historical baseline: cover amendment list; complete CFU arts. 278-300 on actual PDF pages 108-114; P-996-P-999 on 228-229. Read independently extracted cached original; direct refresh failed TLS and web tool failed. Prior accepted review independently matched the original bytes. No current consolidation claimed.	https://dgi.ga/wp-content/uploads/dgi-content/d1dde772234076c5d2bc0a8d8d3db573ed3d8fdd6c3e869c8c57cd181a81bb70/assets/dgi/2d50ab6c2e-Gabon-CGI-2025.pdf	2026-11-01
Enacted Law 041/2025, art. 4: complete CFU replacement on actual PDF pages 9-15 (printed 7-13), boundary arts. 376-378 on PDF 16, identity/arts. 1-4 on PDF 1/3 and final arts. 78-79/promulgation on PDF 71-72. Tariff PDF pages 13-14 rendered and visually read. Fresh official download matches cached SHA-256.	https://dgb-gabon.net/uploads/documentation/Texte%20juridique/178946560179.pdf	2026-11-01
Enacted Law 002/2026: identity/arts. 1-4 PDF 1-2; full CFU art. 284 amendment PDF 10 (printed 9), neighbouring housing-levy boundary PDF 10-11; P-1000 replacement PDF 12-13; final arts. 101-102/promulgation PDF 86. Fresh official download matches cached SHA-256. No first CFU assessment period inferred.	https://dgb-gabon.net/uploads/documentation/Texte%20juridique/178593988623.pdf	2026-11-01

Not yet confirmed: Complete intervening amendment chain and first operative assessment period for the initial and July property amendments; application to untitled interests; official joint ministerial zoning order and parcel mapping; individual market/construction/acquisition-value priority; legal-person rental/book/real-value interaction; malformed final built band and excess-band algorithms; fractional-area endpoint treatment; agricultural valuation-to-liability method, special declaration deadlines and self-cross-references; continuity/commencement and accepted procedure for relief; current forms, boxes, authenticated filing/payment route, acceptance receipt and sanctions/cumulation. Separate occupancy tax, registration/acquisition, property VAT and disposal-gain workflows are outside this Guide. All seven country domains remain partial. Independent source-fidelity review passed for the frozen partial property draft only; prior accepted eight-Guide review is preserved. Currentness, implementation, country completion and accountant attestation remain unproved.