Source-cited draft: tax overview for Gabon (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal 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.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| The Gabonese tax system at a glance | 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. | |
| Standard tax year | Calendar year ending 31 DecemberCode Général des Impôts (Gabon) | |
| Currency | Central African CFA franc (XAF)CEMAC monetary framework | |
| 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) | |
| Top personal income tax (IRPP) marginal rate | 35%Code Général des Impôts (Gabon) — IRPP | |
| Standard corporate income tax (IS) rate | 30%Code Général des Impôts (Gabon) — Impôt sur les Sociétés |
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 library.
| CIT rate — oil and mining sectors | 35%Code Général des Impôts (Gabon) — Impôt sur les Sociétés |
| Does VAT (TVA) apply? | Yes — VAT (Taxe sur la Valeur Ajoutée) applies; standard rate 18%Code Général des Impôts (Gabon) — TVA |
| Annual CIT return filing deadline | 30 April of the year following the tax yearCode Général des Impôts (Gabon) |
| Minimum corporate tax (Minimum de Perception) | XAF 500,000 minimum annual CIT, even with no profitCode Général des Impôts (Gabon) — Minimum de Perception |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.