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Gabon Corporate - Significant developments

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Further to the promulgation of the Financial Act for 2019, the following new tax measures have been introduced:

  • Capital gain realised in the scope of the transfer of social rights of persons whose assets are mainly constituted of such rights or rights held directly or indirectly in a company located in Gabon is subject to corporate income tax (CIT) in Gabon. The company located in Gabon whose rights are transferred must inform the tax administration of the transfer within one month from its performance or will face penalty applicable with regard to solidarity of payment.
  • The increase of the amount of the annual turnover to be realised by taxpayers to 150 million Central African CFA francs (XAF) to be liable to the value-added tax (VAT).
  • The institution of the deferred payment of VAT on importations, subject to the fulfilment of the required conditions.
  • The institution of a sanction of XAF 5 million per year for the lack of adhesion to teleprocedures (e-tax) to companies subject to the obligation to proceed to online declaration and payment of taxes.
  • The revision to 1.5% of the tax on transfer of funds.
  • The institution of a contribution to household waste of 7% due on the amount out of taxes of electricity invoices.

Last Reviewed - 14 September 2019

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