The tax year is the calendar year in Gabon.
Before 30 January, employers shall deliver to the tax authorities a detailed statement of the wages paid to each employee during the previous fiscal year.
The counterfoil of the individual forms is given to the employees for their personal tax return, which must be filed before 1 March of each year.
In case the husband and wife are taxed separately, each spouse is considered single and must agree on which dependent children shall appear on their respective return. Otherwise, husband and wife file one common tax return.
Payment of tax
The IRPP and the TCTS are withheld monthly by the employer and paid over (before the 15th day of the following month) to the Public Treasury.