Gabon Corporate Tax Guide 2026

Overview — Corporate Tax in Gabon

Corporate tax in Gabon is governed by the General Tax Code (Code Général des Impôts). A company is tax resident if it is incorporated under Gabonese law or if its place of effective management is in Gabon. Resident companies are taxed on worldwide income; non-resident companies with a permanent establishment are taxed on Gabon-source income only. Companies must register for tax with DGI and obtain a Taxpayer Identification Number (NIF). The tax year aligns with the calendar year. Annual returns are due by 30 April of the following year. Quarterly instalment payments are required for companies with tax liability exceeding XAF 500,000.

Standard Corporate Tax Rate — 30%

The standard CIT rate for resident companies in Gabon is 30% of chargeable profits. Non-resident companies with a permanent establishment in Gabon are also taxed at 30% on Gabon-source income. Taxable profit is computed as gross revenue less allowable deductions including operating expenses, depreciation, interest costs (subject to thin capitalisation rules — maximum debt-to-equity ratio of 1.5:1), and losses carried forward. Losses may be carried forward for up to 3 years (5 years with DGI approval). Capital gains are included in ordinary taxable income at the standard CIT rate.

Reduced Rates — Industrial 25%, Agricultural 10%

Gabon offers reduced CIT rates for priority sectors:

• Industrial enterprises (25%) — companies engaged in manufacturing, processing, and industrial production qualify for the reduced 25% rate. This includes food processing, timber processing, chemical manufacturing, and assembly operations. To qualify, the company must have industrial status approved by the Ministry of Industry.
• Agricultural activities (10%) — companies engaged in agriculture, livestock, forestry, and fishing benefit from a reduced CIT rate of 10%. This incentive is designed to promote food security and rural development. Qualifying activities include crop production, animal husbandry, aquaculture, and agro-forestry.

Companies operating under special economic zone (SEZ) regimes may benefit from additional tax holidays (typically 5–10 years exemption from CIT) and customs duty exemptions on imported equipment and raw materials.

Branches of Foreign Companies

Foreign companies operating through a branch in Gabon are taxed at 30% on Gabon-source profits, the same rate as resident companies. However, branch profits remitted to the head office attract a branch profit remittance tax of 15%. This effectively brings the combined rate to 40.5% for repatriated profits. Foreign companies may prefer to incorporate a Gabonese subsidiary (SA or SARL) to avoid the remittance tax and access the standard dividend withholding tax regime instead.

Capital Allowances (Depreciation)

Gabon uses a depreciation system for tax purposes. Annual depreciation rates by asset category:

• Buildings — 5% straight-line
• Plant & machinery — 10–20% declining balance
• Motor vehicles — 20% declining balance (capped at XAF 15,000,000 per vehicle)
• Computers & office equipment — 33.33% declining balance
• Furniture & fittings — 10% straight-line
• Intangible assets (patents, licences) — 20% straight-line

Industrial enterprises may benefit from accelerated depreciation for new investments. The first-year allowance for qualifying assets is up to 40%.

FAQs

What is the penalty for late filing of corporate tax returns?

Late filing attracts a penalty of 10% of the tax due plus interest at 0.75% per month. Additional penalties may apply for failure to maintain proper records or for tax evasion.

Can foreign companies claim treaty relief?

Yes, Gabon has double tax treaties with France, Belgium, and other CEMAC member states. Treaty relief may reduce withholding tax rates on dividends, interest, and royalties paid to non-residents in treaty countries.

Is there a minimum tax for loss-making companies?

Yes, Gabon imposes a minimum flat tax (impôt minimum) of 1% of turnover for companies that report losses or have tax below a minimum threshold. The minimum tax is creditable against future CIT liabilities.

Disclaimer

This guide provides general information about Gabonese corporate tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Gabonese tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.