Individual - Deductions

Last reviewed - 04 March 2024

Personal allowances

In Gabon, the family status, including number of dependent children, is used to form the basis for the IRPP brackets. See the Taxes on personal income section for more information.

Business deductions

Individuals may take a standard 20% deduction (limited to XAF 10 million) on their gross income for business-related expenses, such as travel fees, representation costs, and business materials. The deduction is applied to the adjusted gross income, derived by first calculating the CNSS, the CNAMGS, and TCTS.