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Impostos a Gabon

Tax Rates

Consumption Taxes

Nature of the Tax
Value added tax (VAT) - Taux sur la valeur ajoutée (local name)
Tax Rate
18%
Reduced Tax Rate
A reduced rate of 10% applies to manufacturing operations and sales of certain products (such as mineral water, cement, chicken, and sugar) listed by Article 221 of the Gabonese Tax Code.
Exports and international transports are zero-rated.
Other Consumption Taxes
Excise duties are levied on luxury goods, alcoholic drinks, perfume and cosmetic products, caviar, salmon, cigars, and cigarettes, with rates ranging from 5% to 40%, plus a specific tax based on quantities.
A special solidarity contribution (SSC) is levied on good and services at a rate of 1% (calculated based on the amount invoiced, after deducting the taxes) on companies whose annual turnover, excluding taxes, is at least XAF 30 million.
Stamp duties and registration duties are also applied.

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Corporate Taxes

Company Tax
30%
Tax Rate For Foreign Companies
If foreign companies have a permanent establishment in Gabon, they are required to pay taxes as local companies. In case they do not have a permanent establishment, they are subject to a withholding tax at the rate of 20% for incomes generated in Gabon.
Branches of foreign companies are subject to a 20% tax on repatriated earnings (10% where the foreign company is located in a country that has signed a tax treaty with Gabon) in addition to the corporate income tax.
Capital Gains Taxation
Capital gains are generally taxed as ordinary business income.
Capital gains realised on the disposal of a fixed asset in the course of trading are excluded from income for a period of three years, if the taxpayer records the capital gain in a special account and reinvests the gain in new fixed assets within the same period.
Net capital gains realised through intra-group operations are taxed at a reduced rate of 20%.
Main Allowable Deductions and Tax Credits
Under certain conditions and provided that a specific request has been made prior to the incorporation of the company, a start-up can use an accelerated depreciation method on the acquired equipment goods during the first five years of activity. Bad debt can be deducted from the result of the fiscal year during which the debt became completely unrecoverable. General provisions cannot be deducted unless they relate to existing liability or loss. The Gabonese Tax Code provides for a five-year carryforward for net operating losses, whereas the carryback of losses is not permitted.
Rentals granted to a company are allowed as a deductible expense if they are at market prices.
Charitable contributions made to organisms of public interest located in Gabon can be deducted (within a limit of 1 of the company's turnover). Under certain conditions, management fees paid to a foreign parent company can be deducted. Fines are not deductible, same as for most taxes (except certain professional taxes).
Other Corporate Taxes
A tax is levied on buildings at the rate of 15% of the rental value after deducting 25% of the value for deterioration and maintenance. Non-built properties are taxed at the rate of 25% of the taxable revenue corresponding to 4% to 5% of the rental value or 10% of the purchase value.
Remote transfer operations carried out in Gabon towards countries outside the Central Africa Monetary Union (UMAC) are taxed at a rate of 1.5% of the amount of the funds to be transferred.
A business license tax applies to both individuals and entities engaged in a profession, business, or industry in Gabon, regardless of nationality. The rate may vary between XAF 15,000 and XAF 540,000.
A franchise tax between XAF 10,000 and XAF 500,000 is levied on any company that carries on a trade, business, or activity that is not expressly exempted, according to the size, nature, and location of the company.
Insurance premiums are subject to taxation at rates varying according to the type of insurance, between 0% (life) and 30% (fire).
Employers must contribute to the National Social Security Fund (CNSS) and the National Disease Insurance and Social Guarantee Fund (CNAMGS), for a total contribution of 20.1%, with various annual taxable basis ceiling (e.g. XAF 18 million/year for the National Social Security Fund and XAF 2.5 million/month for the National Disease Insurance and Social Guarantee Fund).
Other Domestic Resources
Directorate-General for Taxation
Consult Doing Business Website, to obtain a summary of the taxes and mandatory contributions.

Country Comparison For Corporate Taxation

  Gabon Sub-Saharan Africa United States Germany
Number of Payments of Taxes per Year 50.0 36.6 10.6 9.0
Time Taken For Administrative Formalities (Hours) 632.0 284.8 175.0 218.0
Total Share of Taxes (% of Profit) 47.1 47.3 36.6 48.8

Source: Doing Business, Latest available data.

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Individual Taxes

Tax Rate

Income tax Progressive rate from 0% to 35%, multiplied by the taxpayer's family charges ("shares" - up to a maximum of six dependent children)
"Q"= ratio determined according to the "shares"
From XAF 0 to XAF 1,500,000 0%
From XAF 1,500,001 to XAF 1,920,000 5% x Q - 75,000
From XAF 1,920,001 to XAF 2,700,000 10% x Q - 171,000
From XAF 2,700,001 to XAF 3,600,000 15% x Q - 306,000
From XAF 3,600,001 to XAF 5,160,000 20% x Q - 486,000
From XAF 5,160,001 to XAF 7,500,000 25% x Q - 744,000
From XAF 7,500,001 to XAF 11,000,000 30% x Q - 1,119,000
Above XAF 11,000,000 35% x Q - 1,669,000
Complementary tax on salaries (TCTS) 5% of the salary, indemnities, and emoluments (the first XAF 150,000 per month are exempt)
Allowable Deductions and Tax Credits
A standard 20% deduction on individuals' gross income can be applied to the adjusted gross income for business-related expenses. Such deduction is limited to a maximum of XAF 10 million.
The family status of taxpayers contributes to form the base of the personal income tax brackets ("shares").
Special Expatriate Tax Regime
Individuals are considered to have a habitual residence in Gabon if they have a house in the country (as owner, tenant, or beneficial owner), or if their main place of residence is in Gabon.
Individuals who have their habitual residence abroad are liable to the individual income tax for all of the revenues originated in Gabon.

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Double Taxation Treaties

Countries With Whom a Double Taxation Treaty Have Been Signed
List of double taxation treaties signed by Gabon
Withholding Taxes
Dividends: 20%; Interest: 20%; Royalties: 0 (residents)/20% (non-resident)
Bilateral Agreement
Gabon and Spain are not bound by a Double Taxation Agreement.

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Actualitzacions: October 2022

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