Source-cited draft: corporate income tax for Gabon (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Overview
Companies operating in Gabon are subject to the Impôt sur les Sociétés (IS) on Gabon-source profits, with minimum-tax floors and instalment payments. Rates and deadlines below are a 2025 draft for accountant review.
Standard CIT rate
30%Code Général des Impôts (Gabon) — Impôt sur les Sociétés (https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income)
CIT rate — oil and mining sectors
35%Code Général des Impôts (Gabon) — Impôt sur les Sociétés (https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income)
Tax base
Taxable profit = revenues less deductible expenses and charges, including capital gains on fixed assetsCode Général des Impôts (Gabon) — Impôt sur les Sociétés (https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income)
Corporate residence / territoriality
Companies operating or conducting operations in Gabon are subject to IS on Gabon-source profitsCode Général des Impôts (Gabon) — Impôt sur les Sociétés (https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income)
Impôt Minimum Forfaitaire (IMF)
1% of annual global turnover of the fiscal yearCode Général des Impôts (Gabon) — IMF (https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income)
Minimum de Perception (CIT floor)
XAF 500,000 — CIT cannot fall below this, even with no profit XAF ((approx — confirm; some sources cite XAF 1,000,000))Code Général des Impôts (Gabon) — Minimum de Perception (https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income)
Minimum-tax relief — new/SME companies
New companies and CIT-exempt entities relieved from minimum taxes; SMEs receive a three-year exemptionCode Général des Impôts (Gabon) (https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income)
Withholding tax on dividends (non-treaty)
20%Code Général des Impôts (Gabon) — IRCM/WHT (https://taxsummaries.pwc.com/gabon/corporate/withholding-taxes)
Withholding tax on interest (non-treaty)
20%Code Général des Impôts (Gabon) — WHT (https://taxsummaries.pwc.com/gabon/corporate/withholding-taxes)
Withholding tax on royalties / service fees (non-treaty)
25%Code Général des Impôts (Gabon) — WHT (https://taxsummaries.pwc.com/gabon/corporate/withholding-taxes)
Withholding on non-resident companies without a PE
25% withholding in lieu of CITCode Général des Impôts (Gabon) (https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income)
Annual CIT return filing deadline
Before 30 April of the following yearCode Général des Impôts (Gabon) (https://taxsummaries.pwc.com/gabon/corporate/tax-administration)
First CIT instalment
25% of prior year's tax, due 30 NovemberCode Général des Impôts (Gabon) (https://taxsummaries.pwc.com/gabon/corporate/tax-administration)
Second CIT instalment
33% of prior year's tax, due 30 JanuaryCode Général des Impôts (Gabon) (https://taxsummaries.pwc.com/gabon/corporate/tax-administration)
Final CIT balance
Balance due with the return by 30 AprilCode Général des Impôts (Gabon) (https://taxsummaries.pwc.com/gabon/corporate/tax-administration)
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Other Gabon computations in the OpenAccountants Tax Library.