Source-cited draft: payroll & social contributions 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.
Total employer social contribution rate
Approximately 20.1% of taxable salary (CNSS + CNAMGS combined)Code de la Sécurité Sociale (Gabon) — CNSS/CNAMGS https://taxsummaries.pwc.com/gabon/corporate/other-taxes
Employer — CNSS family allowances
8%Code de la Sécurité Sociale (Gabon) — CNSS https://taxsummaries.pwc.com/gabon/corporate/other-taxes
Employer — CNSS work injuries
3%Code de la Sécurité Sociale (Gabon) — CNSS https://taxsummaries.pwc.com/gabon/corporate/other-taxes
Employer — CNSS retirement pensions
5%Code de la Sécurité Sociale (Gabon) — CNSS https://taxsummaries.pwc.com/gabon/corporate/other-taxes
Employer — CNAMGS health (evacuation 0.6% + medication 2% + hospitalization 1.5%)
4.1% total (0.6% + 2% + 1.5%)CNAMGS (Gabon) https://taxsummaries.pwc.com/gabon/corporate/other-taxes
Employee — CNSS contribution
2.5%Code de la Sécurité Sociale (Gabon) — CNSS https://taxsummaries.pwc.com/gabon/individual/other-taxes
Employee — CNAMGS contribution
2%CNAMGS (Gabon) https://taxsummaries.pwc.com/gabon/individual/other-taxes
Total employee social contribution rate
Approximately 4.5% (2.5% CNSS + 2% CNAMGS)Code de la Sécurité Sociale (Gabon) https://taxsummaries.pwc.com/gabon/individual/other-taxes
CNSS contribution wage ceiling
XAF 18,000,000 per year (XAF 1,500,000 per month)Code de la Sécurité Sociale (Gabon) — CNSS https://taxsummaries.pwc.com/gabon/corporate/other-taxes
CNAMGS contribution wage ceiling
XAF 2,500,000 per monthCNAMGS (Gabon) https://taxsummaries.pwc.com/gabon/corporate/other-taxes
Salary IRPP withholding (PAYE-equivalent)
Employer withholds IRPP monthly at source from salaries using the progressive scaleCode Général des Impôts (Gabon) — IRPP https://taxsummaries.pwc.com/gabon/individual/taxes-on-personal-income
Complementary salary tax (TCTS) withholding
5% on salary above XAF 150,000/month, withheld by employerCode Général des Impôts (Gabon) — TCTS https://taxsummaries.pwc.com/gabon/individual/taxes-on-personal-income
Payroll withholding remittance deadline
Withheld IRPP/TCTS and social contributions remitted monthly, generally by the 15th of the following month ((approx — confirm exact due day))Code Général des Impôts (Gabon); Code de la Sécurité Sociale (Gabon) https://taxsummaries.pwc.com/gabon/corporate/tax-administration
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Other Gabon computations in the OpenAccountants Tax Library.