Africa · Tax guide
Gabon
Gabon taxes company profits at 30%, with a minimum tax on turnover payable even when profits are low, and charges VAT at 18%. Accounts follow the OHADA system, and taxes are administered by the Direction Générale des Impôts (DGI).
At a glance
- Corporate income tax
- 30%
- VAT
- 18%
- Withholding on services abroad
- 20%
- Withholding on dividends
- 20%
Minimum tax applies
Standard rate
Paid to non-residents
Tax on investment income
Corporate income tax
Companies pay 30% on profits, or the minimum tax on turnover if that is higher. Instalments are paid during the year, and the annual financial statements and return are filed in the first months of the following year. Small businesses can use the simplified single tax (IST).
VAT
VAT is 18%. A reduced rate applies to some basic goods. Returns are filed monthly through the DGI's e-tax platform.
Payments abroad
Services paid to non-residents carry 20% withholding, and dividends carry 20%, unless a treaty lowers them. As a CEMAC member, it follows the regional tax rules shared with its Central African neighbours.
Key dates
- MonthlyVAT return and withholding payments
- Early in the following yearAnnual financial statements and income tax return
Figures and sources
4 figures- Corporate income tax rate30%Under professional review
- Standard VAT rate18%Under professional review
- Withholding on services paid to non-residents20%Under professional review
- Withholding on dividends20%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Gabon based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Gabon (a tax adviser in Gabon) before making compliance decisions.