Gabon transfer pricing

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 draft and currency hold. This is a research draft for 2026, not a certified consolidation of the law in force. The DGI-hosted 2025 CGI is a historical baseline, read alongside enacted Law 041/2025 of 29 December 2025 and Law 002/2026 of 17 July 2026. The complete intervening amendment chain, transaction-specific commencement and implementing instruments have not been established. Do not use a baseline figure as an operative 2026 filing instruction. A July amendment is identified as such; its promulgation date alone does not establish its first taxable period. No independent pack review or accountant attestation has occurred.

Who this applies to

Companies with foreign control or controlled foreign businesses, common control and specified low-tax or noncooperative dealings. Article 12 can apply without a control link for the specified destination cases. Majority capital and actual decision power are separate routes. A domestic-only or small transaction is not automatically excluded from every information obligation. CGI art12 (ledger T-ADJUST); CGI artP831 (ledger T-START).

Rates, bands and thresholds

Item and conditions	Rule or amount (XAF unless stated)	Period/status	Official source
CbCR turnover gateway	Prior-year consolidated revenue excluding tax at least 491,967,750,000; apply parent/local-filing and substitute tests	2025 statutory baseline; 2026 currency hold	CGI artP831ter (ledger T-CBCR)
Documentation cure notice	60 days when the administration requests missing or incomplete documentation; not an extension of the ordinary due date	2025 statutory baseline; 2026 currency hold	CGI artP831bis (ledger T-DOC)
TP documentation failure	5% of total intragroup exchanges, minimum 65,000,000 per fiscal year	2025 statutory baseline; 2026 currency hold	CGI artP1010bis (ledger T-PEN)
CbCR failure	0.5 per thousand of consolidated revenue excluding tax, capped at 100,000,000 per fiscal year	2025 statutory baseline; 2026 currency hold	CGI artP1010ter (ledger T-CBCRPEN)

The base

Build a transaction inventory from legal entities, ownership, contracts, invoices, financing, intangibles and services actually delivered. Reconcile quantities and prices to accounting. Article 12 reintegrates indirect transfers through prices, undercapitalisation or other means; comparable normal enterprises can be used where precise evidence is absent. CGI art12 (ledger T-ADJUST).

A group benefit alone does not establish the Gabon entity's own interest. Low-tax recipient payments for IP, interest or services need proof of real transactions and non-excessive amounts. The privileged-tax comparison and ministerial noncooperative list require evidence, not a generic country label. CGI art13 (ledger T-BENEFIT). Analyse functions, assets and risks and justify the selected method. Keep transaction evidence in addition to the master/local files. Noncooperative associated recipients need additional company documents. CGI artP831bis (ledger T-DOC); CGI artP831quater (ledger T-EXTRA).

Deadlines and filing

The beginning-of-exercise information obligation identifies relationships, pricing methods, activities and foreign treatment. CGI artP831 (ledger T-START). Master file must be available and local file finalized and deposited by the relevant tax-return deadline; documentation is electronic in the official language, or with certified translation. The file-content instruction and actual submission channel have not been obtained. CGI artP831bis (ledger T-DOC).

CbCR is due within twelve months after fiscal close. The local entity identifies the group parent by the fiscal year end. For foreign groups, check designation, foreign filing, eligible exchange, systemic failure and qualifying surrogate relief before concluding that the local entity files. CGI artP831ter (ledger T-CBCR). No current filing form, portal boxes or active exchange agreement has been verified.

Penalties and interest

Documentation penalties are calculated from group exchange or consolidated turnover, not merely the tax adjustment. The TP and CbCR sanctions use different bases and floors/caps. CGI artP1010bis (ledger T-PEN); CGI artP1010ter (ledger T-CBCRPEN). No conclusion on cumulation, notice procedure or relief is supplied without the actual case record.

Cross-border points

The pricing analysis does not settle withholding or VAT, treaty entitlement, customs value or PE attribution. Route those to cross-border, VAT and corporate tax. A chosen price still needs contemporaneous evidence of the recipient benefit.

Two worked examples that recompute

Unsupported portion. Assume the factual and method analysis supports only 8,000,000 of a 12,000,000 related-party expense. The working-paper add-back is 4,000,000. The supported amount is an assumed case result, not a statutory safe harbour.

name: Related-party pricing adjustment
inputs:
  booked_expense: 12000000
  supported_expense: 8000000
steps:
  - add_back: max(0, booked_expense - supported_expense)
expected:
  add_back: 4000000

Decision: test the CbCR threshold with the right period. Prior-year consolidated turnover of 490,000,000,000 is below the gateway by 1,967,750,000. At 492,000,000,000 it is above by 32,250,000. The second case passes only the turnover test; the first still requires ordinary pricing and documentation analysis. Parent/local and exchange conditions must be resolved before assigning a filing obligation.

name: Decision CbCR turnover gateway
inputs:
  threshold: 491967750000
  lower_revenue: 490000000000
  upper_revenue: 492000000000
steps:
  - lower_gap: threshold - lower_revenue
  - upper_excess: upper_revenue - threshold
expected:
  lower_gap: 1967750000
  upper_excess: 32250000

Ask the client first

• Who owns or actually controls each counterparty, and where is it established?
• What contracts, prices, benefits and transaction totals are evidenced?
• What functions, assets, risks and comparables support the method?
• What was prior-year consolidated turnover and who is the ultimate parent?
• Which file, notification, filing or exchange evidence and notices exist?

Sources

Source and actual read scope	Official URL	Read on
CGI: Read the cover amendment list and selected passages from arts 2-3, 4-7 (including PE thresholds and exceptions), 8-11 introduction and 11-IV, 12-28, 73-80, 90-96, 108-114, 162-178bis, 206-209, 211-224, 235-243ter, 346-351, P-816-819, P-826-832, P-996-1010ter and TFNC CSS arts 13-27. Exact read rules are the matched ledger quotes; this is not a claim that every paragraph across those ranges was read.	https://dgi.ga/wp-content/uploads/dgi-content/d1dde772234076c5d2bc0a8d8d3db573ed3d8fdd6c3e869c8c57cd181a81bb70/assets/dgi/2d50ab6c2e-Gabon-CGI-2025.pdf	2026-11-01

Not yet confirmed: Current file-content instruction, submission forms, the ministerial noncooperative list, live CbCR exchange relationships, APA or mutual-agreement procedures and any post-baseline amendment not captured by the read finance laws. Complete intervening amendments, date-specific commencement, current forms and boxes, and independent review. See the country evidence and old-topic destination map.