Source-cited draft: tax overview 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.
Standard tax year
Calendar year ending 31 DecemberCode Général des Impôts (Gabon) — https://taxsummaries.pwc.com/gabon/corporate/tax-administration
Currency
Central African CFA franc (XAF)
Tax authority
Direction Générale des Impôts (DGI), Ministère de l'ÉconomieCode Général des Impôts (Gabon)
Basis of taxation
Largely territorial — income sourced in Gabon is taxed; non-residents are taxed on Gabon-source income onlyCode Général des Impôts (Gabon) — https://taxsummaries.pwc.com/gabon/individual/taxes-on-personal-income
Top personal income tax (IRPP) marginal rate
35%Code Général des Impôts (Gabon) — IRPP — https://taxsummaries.pwc.com/gabon/individual/taxes-on-personal-income
Standard corporate income tax (IS) 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)
Does VAT (TVA) apply?
Gabon is a Central African (CEMAC) state that taxes on a largely territorial/source basis, administered by the Direction Générale des Impôts (DGI) under the Code Général des Impôts (CGI). The figures below are an UNVERIFIED 2025 draft for accountant review.
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Other Gabon computations in the OpenAccountants Tax Library.
Yes — VAT (Taxe sur la Valeur Ajoutée) applies; standard rate 18%Code Général des Impôts (Gabon) — TVA — https://taxsummaries.pwc.com/gabon/corporate/other-taxes
Annual CIT return filing deadline
30 April of the year following the tax yearCode Général des Impôts (Gabon) — https://taxsummaries.pwc.com/gabon/corporate/tax-administration
Minimum corporate tax (Minimum de Perception)
XAF 500,000 minimum annual CIT, even with no profit XAF ((approx — confirm; some guides cite XAF 1,000,000))Code Général des Impôts (Gabon) — Minimum de Perception — https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.