Gabon Income Tax

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

IRPP applies through habitual residence or the day-count gateway, and to nonresidents on Gabon-source income. A home, main stay or centre of interests/business can matter even below the day threshold. Resident net global income includes domestic and foreign categories, subject to conventions. CGI art74 (ledger I-SCOPE); CGI art162 (ledger I-WORLD). The old overview description of a largely territorial individual system is not retained as a worldwide-income exemption.

Rates, bands and thresholds

Item and conditions	Rule or amount (XAF unless stated)	Period/status	Official source
Annual taxable income per share Q: 0 to 1,500,000	0	2025 statutory baseline; 2026 currency hold	CGI art174 (ledger I-BAND1)
Annual taxable income per share Q: 1,500,001 to 1,920,000	5% Q minus 75,000	2025 statutory baseline; 2026 currency hold	CGI art174 (ledger I-BAND2)
Annual taxable income per share Q: 1,920,001 to 2,700,000	10% Q minus 171,000	2025 statutory baseline; 2026 currency hold	CGI art174 (ledger I-BAND3)
Annual taxable income per share Q: 2,700,001 to 3,600,000	15% Q minus 306,000	2025 statutory baseline; 2026 currency hold	CGI art174 (ledger I-BAND4)
Annual taxable income per share Q: 3,600,001 to 5,160,000	20% Q minus 486,000	2025 statutory baseline; 2026 currency hold	CGI art174 (ledger I-BAND5)
Annual taxable income per share Q: 5,160,001 to 7,500,000	25% Q minus 744,000	2025 statutory baseline; 2026 currency hold	CGI art174 (ledger I-BAND6)
Annual taxable income per share Q: 7,500,001 to 11,000,000	30% Q minus 1,119,000	2025 statutory baseline; 2026 currency hold	CGI art174 (ledger I-BAND7)
Annual taxable income per share Q: 11,000,001 and above	35% Q minus 1,669,000	2025 statutory baseline; 2026 currency hold	CGI art174 (ledger I-BAND8)
Basic family shares	Single without dependent: 1; married without child: 2. Further shares and exceptions require articles 170-173.	2025 statutory baseline; 2026 currency hold	CGI art170 (ledger I-SHARES)
Ordinary salary professional expenses	20%, annual cap 10,000,000; timely declaration condition. Actual expenses and specified officeholders differ.	2025 statutory baseline; 2026 currency hold	CGI art94 (ledger I-FEES)
Professional-income floor	1% reference turnover and 500,000 minimum; synthétique regime excluded and qualifying start-up relief separately tested.	2025 statutory baseline; 2026 currency hold	CGI arts175-175bis (ledger I-MIN)

The base

Compute the net result of each income category before aggregation. Household assessment and the separate-taxation cases in articles 75-79 must be established from actual family facts. CGI arts75-79 (ledger I-HOUSE). For salary, mandatory pension and health deductions enter the article 92 base. Article 94 permits the ordinary professional-expense allowance only with the statutory declaration condition; evidenced actual expenses can follow a different route. CGI art92 (ledger I-BASE); CGI art94 (ledger I-FEES).

Round annual taxable income down to 1,000, divide by proven shares, apply the single matching formula in the table, then multiply by shares and deduct permitted tax prepayments/credits. The formula column is a direct formula for Q, not a marginal rate applied to the entire household without shares. CGI art168 (ledger I-ROUND). Article 171 extra shares, article 172 dependants and article 173 relevant family dates must be checked before selecting a share count. CGI art170 (ledger I-SHARES).

Deadlines and filing

General annual IRPP declaration is due before 1 March following the income year. Specified simplified/real professional-income taxpayers instead file before 30 April alongside results. Do not assume salary withholding removes every annual return obligation. CGI art167 (ledger I-RETURN). For salary collection use payroll. July changes rental withholding from the earlier finance-law text; its date-specific application must be settled before a rental calculation. LFR002/2026 art4, CGI art178bis (ledger I-RENT).

The public e-tax link does not prove a complete filing route. This draft has not inspected an authenticated account, current return identifier, box numbers, payment reference generation or acceptance receipt. Obtain the current authority form and preserve the accepted declaration and payment receipt before treating the job as complete.

Penalties and interest

The baseline late-return rule is 5% of declared rights before formal notice, or 10% if filed within seven days after notice. Failure after notice moves to ex officio assessment and separate sanctions. Nil, deficit and missing-annex returns have their own fixed penalties; do not apply a percentage to zero and call the penalty zero. CGI artsP998-999 (ledger G-DELAY). July 2026 replaces the DGE/CIME late or incomplete electronic-payment rule with a 10% penalty plus article P-996 interest and excludes collection penalties when P-998 late-filing penalties apply. For an actual default, establish its date, taxpayer service and procedural notices before computing. LFR002/2026 art4, CGI artP1000 (ledger G-PAY).

Cross-border points

Residence and foreign income require treaty and source analysis in cross-border. Arrival and departure have special partial-year and pre-departure obligations. Do not apply a corporate territorial rule to an individual household.

Two worked examples that recompute

One share. Assume annual taxable income after all deductions is 4,800,750 and one share is proven. Round to 4,800,000. The matching formula gives 474,000 before credits.

name: One share annual IRPP baseline
inputs:
  income: 4800750
steps:
  - rounded: floor(income / 1000) * 1000
  - tax: rounded * 0.20 - 486000
expected:
  rounded: 4800000
  tax: 474000

Decision: verify family shares before quoting tax. At the same taxable income of 4,800,000, a proven single no-dependant case gives 474,000. A proven married no-child household has two shares, Q 2,400,000 and household tax 138,000. Family status is a fact to prove, not an election to choose whichever amount is lower.

name: Decision family fact changes computation
inputs:
  income: 4800000
steps:
  - one_share_tax: income * 0.20 - 486000
  - two_share_q: income / 2
  - two_share_tax: (two_share_q * 0.10 - 171000) * 2
  - difference: one_share_tax - two_share_tax
expected:
  one_share_tax: 474000
  two_share_tax: 138000
  difference: 336000

Ask the client first

• Where are the home, main stay and centre of interests, and how many days were spent in Gabon?
• What are the marriage, separation, dependent and relevant family dates?
• Which domestic and foreign income categories, benefits and business receipts exist?
• Which mandatory contributions, actual expenses and tax credits have evidence?
• Was the declaration timely and which professional-income regime applies?

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
LFR: Read enacted identity; fiscal amendments printed1-16 including arts11bis,91bis,178bis,202-204,208ter,210,211ter,215,221-224,227,230,243bis,248septies-nonies,401-404bis,P832ter,P1000; art7 OCAM withdrawal and final101-102/promulgation. Other fiscal measures read for screening only; budget annexes not reviewed.	https://dgb-gabon.net/uploads/documentation/Texte%20juridique/178593988623.pdf	2026-11-01

Not yet confirmed: Full BIC/BNC/agricultural computation, exemptions, pensions, capital gains, movable-income exceptions, family special cases and the complete rent-withholding transition. This is not yet a full annual personal-return workflow. Complete intervening amendments, date-specific commencement, current forms and boxes, and independent review. See the country evidence and old-topic destination map.