Gabon

Corporate - Withholding taxes

Last reviewed - 16 September 2020

20% WHT

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:

  • All amounts paid pursuant to the practice of an 'independent profession' in Gabon.
  • Payments received by inventors, payments relating to copyrights, and all payments relating to intellectual and commercial property as well as assimilated rights.
  • All amounts paid for services materially rendered or effectively used in Gabon.
  • Interest, arrears, and all others fixed-income investment-products pertaining to income declared as professional revenue of the beneficiary.

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:

Recipient WHT (%)
Dividends Interest Royalties
Non-treaty 20 20 20
Treaty:      
Belgium (1) 18 15 10
Canada (1) 15 10 10
France (2) 15 10 10
Morocco (2) 15 10 10

Notes

  1. If the beneficial owner of the dividends, interest, or royalties is a resident of the other contracting state.
  2. If the person receiving the dividends, interest, or royalties is the beneficial owner.

Transferable securities income tax (IRCM)

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.