Gabon Investment Income Guide 2026

Overview — Investment Income Taxation

Gabon taxes investment income through withholding taxes at source for most passive income streams. The withholding tax is generally a final tax for resident individuals, meaning no further tax reporting is required. For companies, withheld tax is creditable against corporate tax. For non-residents, withholding tax rates may be reduced under applicable double tax treaties (including CEMAC regional treaties and bilateral DTTs with France and Belgium). The Direction Générale des Impôts (DGI) administers all withholding tax under the General Tax Code. The investment landscape includes government bonds (BTA, OTA), bank deposits, listed shares on BVMAC, and private equity.

Dividends — 10% WHT (Final for Residents)

Dividends paid by Gabonese-resident companies are subject to withholding tax at 10% for resident shareholders. This is a final tax for resident individuals, meaning the dividend income is not included in the individual's progressive IRPP assessment. For corporate shareholders, the 10% WHT is a creditable advance payment against their CIT liability. For non-residents, the dividend WHT rate is generally 15% (reduced to 10% under the France-Gabon DTT and potentially lower under other treaty arrangements). Qualifying dividends from companies listed on the BVMAC may benefit from reduced rates under CEMAC directives. Dividend distributions from Gabonese subsidiaries to foreign parent companies are subject to the standard withholding tax unless treaty relief is obtained.

Interest Income — 15% WHT

Interest income is subject to withholding tax at 15% for most sources:

• Government bonds (BTA, OTA) — 15% final WHT for individuals
• Bank deposit interest — 15% WHT (non-final for individuals earning above certain thresholds; must be included in IRPP return with credit for WHT)
• Corporate bonds — 15% WHT on interest payments
• Savings accounts — interest on regulated savings accounts (e.g., Livret A equivalent) may be exempt up to XAF 500,000 per year

The 15% rate on government bonds makes them relatively tax-efficient for individual investors compared to the top IRPP marginal rate of 40%. Interest paid to non-residents is subject to 15% WHT, which may be reduced under applicable DTTs.

Capital Gains — Ordinary Income Treatment

As detailed in the capital gains guide, gains from the disposal of investments are treated as ordinary income in Gabon. Gains from the sale of shares, bonds, and other securities are added to the individual's other income and taxed at progressive IRPP rates (0–40%). However, the following special rules apply:

• Gains from BVMAC-listed shares may be exempt or subject to reduced rates under CEMAC directives
• Government securities (bonds, T-bills) held to maturity do not give rise to a capital gain (discount is treated as interest, subject to 15% WHT)
• Gains on disposal of shares held for more than 5 years may benefit from a reduced inclusion rate

For companies, all capital gains are included in taxable profit at the applicable CIT rate.

Regional CEMAC Harmonisation

Gabon is a member of the CEMAC (Communauté Économique et Monétaire de l'Afrique Centrale) region, which includes Cameroon, Central African Republic, Chad, Republic of Congo, and Equatorial Guinea. CEMAC directives harmonise certain aspects of investment income taxation:

• Common withholding tax rates on dividends and interest across the region
• Recognition of the BVMAC as the regional stock exchange
• Common rules for the taxation of collective investment schemes (OPCVM)
• Harmonised tax treatment of regional government securities

Investment income earned by residents of other CEMAC countries is generally subject to the same withholding tax rates as domestic investors, with no further withholding on cross-border payments within the region for certain instruments. This makes Gabon attractive for regional portfolio investment.

FAQs

Do I need to report dividend income on my tax return?

If you are a resident individual, the 10% WHT on dividends is final, so no further reporting is needed. Non-residents and corporate shareholders should report and claim treaty relief where applicable.

Are foreign investment income and capital gains taxable in Gabon?

Yes, tax residents are taxed on worldwide investment income. Foreign dividends, interest, and capital gains should be declared in the annual IRPP return. Foreign tax credits may be available under DTTs or unilateral relief provisions.

Can I claim a refund if WHT exceeds my tax liability?

Yes, where the WHT deducted exceeds the final tax liability, you can claim a refund from DGI by filing an annual return. This commonly applies to low-income individuals whose total income falls below the taxable threshold.

Disclaimer

This guide provides general information about Gabonese investment income taxation 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.