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Gabon
Overview
Last reviewed - 04 March 2024Gabon, located on the Atlantic coast of Central Africa, is bordered by Equatorial Guinea to the northwest, Cameroon to the north, and the Republic of the Congo to the east and south. Gabon gained its independence from France in 1960 and is a republic with a presidential form of government. It is divided into nine provinces, with Libreville as the capital. The official language of Gabon is French, while 32% of the people speak the Fang language. Gabon’s currency is the Coopération financière en Afrique Centrale (Central African CFA) franc (XAF).
A small population, abundant natural resources, and considerable foreign support have helped Gabon become one of the more prosperous and stable African countries. The Gabonese economy depended on timber and manganese until oil was discovered offshore in the early 1970s. The oil sector now accounts for more than 50% of gross domestic product (GDP). Gabon continues to face fluctuating prices for its oil, timber, and manganese exports.
PwC Gabon is the foremost firm in tax and legal services in the country. We have been established in Gabon since 1952 and have two offices, one in Libreville and one in Port Gentil. PwC Gabon supports clients with the knowledge and skills of our experienced and multidisciplinary teams and with access to a broad range of other professionals across the PwC global network of firms. We are specialised in most sectors and industries, notably oil and gas, mining, and telecommunications.
Quick rates and dates
| Corporate income tax (CIT) rates | |
|---|---|
| Headline CIT rate (%) |
30 (35% for oil & gas and mining companies) |
| Corporate income tax (CIT) due dates | |
|---|---|
| CIT return due date |
30 April |
| CIT final payment due date |
30 April |
| CIT estimated payment due dates |
Two instalments due on 30 November and 30 January. |
| Personal income tax (PIT) rates | |
|---|---|
| Headline PIT rate (%) |
35, plus 5% complementary tax on salaries |
| Personal income tax (PIT) due dates | |
|---|---|
| PIT return due date |
Before the 1st of March |
| PIT final payment due date |
NP |
| PIT estimated payment due dates |
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. |
| Value-added tax (VAT) rates | |
|---|---|
| Standard VAT rate (%) |
18 |
| Withholding tax (WHT) rates | |
|---|---|
| WHT rates (%) (Dividends/Interest/Royalties) |
Resident: 25 / NA / NA; Non-resident: 25 / 25 / 25 |
| Capital gains tax (CGT) rates | |
|---|---|
| Headline corporate capital gains tax rate (%) |
Capital gains are subject to a discharge levy at the rate of 20% due by the Gabonese company whose rights are transferred. |
| Headline individual capital gains tax rate (%) |
20 |
| Net wealth/worth tax rates | |
|---|---|
| Headline net wealth/worth tax rate (%) |
NP |
| Inheritance and gift tax rates | |
|---|---|
| Headline inheritance tax rate (%) |
NP |
| Headline gift tax rate (%) |
NP |
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