Individual - Significant developments

Last reviewed - 04 March 2024

Further to the promulgation of the Amended Financial Act for 2022, the following new tax measures have been introduced:

  • Taxation of the portion of the housing allowance exceeding 40% of the monthly gross salary or XAF 250,000 ;
  • Introduction of an obligation, for the beneficiaries of services pertaining to the provision of foreign staff, to proceed with the withholding of the Personal Income Tax on the remuneration paid to the said staff residing at least 6 months in Gabon.