Gabon

Individual - Foreign tax relief and tax treaties

Last reviewed - 16 September 2020

Foreign tax credit

No foreign tax credits are granted. However, the tax obligations of non-residents may be affected by a tax treaty in effect between Gabon and the country where the taxpayer is resident.

Tax treaties

Gabon has signed and ratified double tax treaties (DTTs) with Belgium, France, the Central African Economic and Monetary Community (CEMAC) member states (i.e. Cameroon, Central African Republic, Chad, Congo, Equatorial Guinea, and Gabon), and the African and Malagasy Common Organisation (OCAM) member states (i.e. Benin, Burkina Faso, Cameroon, Central African Republic, Chad, Congo, Gabon Ivory Coast, Malagasy, Mauritius, Niger, Rwanda, Senegal, and Togo). Nevertheless, please note that the OCAM organisation no longer exists and only Congo, Gabon, Ivory Coast, and Senegal continue to apply the OCAM DTT).