Gabon Rental Income Guide 2026

Overview — Rental Income Tax in Gabon

Rental income from letting or leasing of immovable property (land and buildings) is chargeable to income tax in Gabon. For individual landlords, net rental income (after allowable deductions) is added to other income (salary, business profits, investment income) and taxed under the progressive IRPP schedule (0–40%). For corporate landlords, rental income is included in taxable profits and taxed at the applicable CIT rate (30%/25%/10%). The landlord is responsible for declaring rental income in their annual tax return (Déclaration d'Ensemble) filed by 30 April. Unlike some other countries, there is no mandatory withholding tax on rental payments by tenants.

Individual Landlords — IRPP Treatment

For individuals letting residential or commercial property, net rental income is calculated as gross rent received minus allowable expenses. The net figure is added to the individual's other income and taxed at progressive IRPP rates. The professional deduction of 20% (capped at XAF 5,000,000) does not apply to rental income — only actual expenses or the standard deduction for furnished rentals may be claimed. This means rental income is typically taxed at the landlord's marginal IRPP rate, which could be as high as 40% for high-income earners. However, the family quotient system may reduce the effective rate for families with dependants.

Deductible Expenses

Landlords may deduct actual expenses incurred in earning rental income, including:

• Repairs & maintenance — not capital improvements
• Property management fees — paid to licensed agents
• Insurance premiums — building, fire, and liability insurance
• Mortgage interest — interest on loans used to acquire or improve the property
• Land tax — taxe foncière on undeveloped land
• Notary & legal fees — for lease agreements and debt recovery
• Utilities — water, electricity, and gas if paid by the landlord
• Depreciation — buildings may be depreciated at 5% straight-line

Alternatively, landlords of furnished properties may opt for a standard deduction of 30% of gross rent instead of itemising actual expenses. This simplified regime (micro-foncier) applies to properties let furnished where annual rent does not exceed XAF 15,000,000.

Professional Landlord Status

Landlords who let three or more furnished properties or who derive more than 50% of their income from letting may be classified as professional landlords (loueur en meublé professionnel). Professional landlords are required to:

• Register as a professional with the Centre de Formalités des Entreprises (CFE)
• Obtain a NIF (Taxpayer Identification Number) for the activity
• Register for VAT (TVA) if annual rent exceeds XAF 50,000,000
• File quarterly VAT returns and annual CIT returns
• Maintain proper accounting records under OHADA standards

Professional landlord status may be advantageous for landlords with significant letting activities, as it allows full deduction of expenses and depreciation and access to lower CIT rates (30%) instead of progressive IRPP rates (up to 40%).

Vacant Property & Short-Term Lettings

Rental income is only taxable when the property is actually let. There is no deemed rental income for vacant or owner-occupied properties. Expenses incurred during vacant periods (security, maintenance, mortgage interest) may still be deducted if the property is available for rent and the landlord can demonstrate a genuine intention to let. Short-term lettings (Airbnb, holiday rentals) are subject to the same rules: the net income is added to other income and taxed at progressive IRPP rates. Professional landlords operating short-term lets on a significant scale must register for VAT.

FAQs

Do I pay tax on rental income if I live abroad?

Yes, non-resident landlords are taxed on Gabon-source rental income. The tax is calculated on net rental income at the standard IRPP rates. A withholding tax may be applied at source. It is advisable to appoint a local tax representative.

Can I claim a deduction for the cost of buying the property?

The purchase cost is not directly deductible. However, depreciation on the building (not the land) may be claimed at 5% per year straight-line. The purchase price is used as the cost base for future CGT calculations.

What records should I keep for rental income?

Keep all lease agreements, rent receipts, invoices for repairs and maintenance, insurance policies, mortgage statements, and tax returns for at least 5 years. DGI may request documentation during an audit.

Disclaimer

This guide provides general information about Gabonese rental income 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.