Individuals are liable to personal income tax (Impôts sur le revenu des personnes physiques or IRPP) in Gabon on all wages, salaries, annuities, fees, and allowances received as remuneration for any activity carried out in Gabon.
Individuals who have their habitual residence abroad are liable to the IRPP for the whole of their revenues having origin in Gabon.
The reimbursement of personal taxes such as IRPP and complementary tax on salaries (TCTS) of the employees and managers, by companies, whatever the conditions and denomination of the tax may be, is strictly forbidden.
Personal income tax (IRPP) rates
The IRPP is determined according to a progressive rates scale established according to the taxpayer's family charges (with a maximum of six dependent children) and according to income brackets.
The situation of the taxpayer is appreciated at 1 January of the year of payment of the wages being the subject of the taxation or at the end of the same year in the event of a wedding or increase of the number of dependants.
The number of shares to be taken into account for the assessment of the taxable income is fixed as follows:
|Family status||Number of shares|
|Unmarried, divorced, or widowed person without dependent child||1|
|Married person without dependent child or unmarried or divorced person having a dependent child||2|
|Person married or widowed within two years after the death of the spouse, having a dependent child, or unmarried, divorced person having two dependent children||2.5|
|Person married or widowed within two years after the death of the spouse, having two dependent children, or unmarried, divorced person having three dependent children||3|
|Person married or widowed within two years after the death of the spouse, having three dependent children, or unmarried, divorced person having four dependent children||3.5|
|Each additional child (up to a maximum of six children)||0.5|
The number of shares enables the determination of a ratio ‘Q’, which enables the determination of the income bracket of the employee as set out hereafter:
Q = [(S x 12) - A] / P (as Q is annual)
P = Family quotient (number of shares).
S = Monthly taxable gross income.
A = 20% allowance.
The amount of the tax is determined according to the following progressive rates:
|Part of the taxable revenue for 1 share (Q)||Rate of tax|
|1,500,001||1,920,000||5% x Q - 75,000|
|1,920,001||2,700,000||10% x Q - 171,000|
|2,700,001||3,600,000||15% x Q - 306,000|
|3,600,001||5,160,000||20% x Q - 486,000|
|5,160,001||7,500,000||25% x Q - 744,000|
|7,500,001||11,000,000||30% x Q - 1,119,000|
|11,000,001||and above||35% x Q - 1,669,000|
Complementary tax on salaries (TCTS)
The TCTS rate is 5% of the salary, indemnities, and emoluments paid to the taxpayer.
The part of the revenue up to XAF 150,000 per month is exempted from the TCTS.