Gabon

Social security contributions

Employees must contribute to the social security system (National Social Security Fund [CNSS]) together with the employer.

The taxable basis is made up of gross salaries, including indemnities considered as elements of the salary and any benefits in kind. However, there is an annual ceiling of XAF 18 million (or XAF 1.5 million per month).

The allowances for professional expenses are excluded from the taxable basis, subject to the fact that they are used according to their purpose and that they are not exaggerated.

The employees pay 2.5% for the CNSS retirement insurance and 1% for the National Disease Insurance and Social Guarantee Fund (CNAMGS) health insurance.

The other social security contributions represent 20.1% of the taxable salary. They are paid by the employer according to the following apportionment:

• Family allowances: 8%.
• Retirement insurance: 5%.
• Work injury: 3%.
• Health sanitary evacuations: 0.6%.
• Medicines’ distributions: 2%.
• Hospitalisations: 1.5%.

The employer is the debtor before the CNSS for the payment of the total social security contributions, including the portion due by the employees, which is withheld monthly on each employee's salary.

Capital gains tax

Capital gains are subject to a tax on capital gain at a rate of 20%.

This tax must be paid by the taxpayer who has made the said capital gain before 30 April of the year following the year during which the capital gain has been made.

Consumption taxes

Value-added tax (VAT)

The standard VAT rate in Gabon is 18%, which applies to all transactions unless otherwise provided for by the law.

See the Other taxes section in the Corporate tax summary for more information.