When they are paid by a debtor established in Gabon to individuals or companies subject to CIT or PIT that do not have a permanent professional base in Gabon, the following amounts are subject to a 20% WHT:
Net profits carried out by branches of foreign companies having their head offices abroad are also subject to a 20% WHT in Gabon before they are taken into account by the foreign companies.
The WHT of 20% may not apply in the context of the application of a DTT, as follows:
IRCM is due at a 20% rate on revenues from stocks and shares paid to legal entities. It is due by beneficiaries of these revenues and must be withheld by the distributing company.
Last Reviewed - 14 September 2019