Gabon VAT Guide 2026

Overview — TVA in Gabon

VAT in Gabon is governed by the General Tax Code (Code Général des Impôts) and administered by the DGI. The tax applies to the supply of goods and services by registered persons in the course of business, and to imports. Gabon operates a standard input-output VAT credit system. Businesses with annual turnover exceeding XAF 50,000,000 must register for VAT. Voluntary registration is permitted for businesses below the threshold. VAT returns are filed monthly by the 15th of the following month.

VAT Rate Structure

Gabon applies three VAT rates depending on the type of supply:

• Standard rate (18%) — applies to most goods and services, including manufactured products, electronics, vehicles, professional services, restaurants, and telecommunications
• Reduced rate (10%) — applies to essential goods including basic foodstuffs (rice, flour, cooking oil, sugar), pharmaceutical products, medical equipment, agricultural inputs (fertiliser, seeds), livestock feed, newspapers and books, and electricity consumption
• Zero rate (0%) — applies to exports of goods and services, international transport, and supplies to free zones. Input VAT on expenses related to zero-rated supplies may be recovered

Certain goods and services are exempt from VAT (without input recovery) including financial services (insurance, credit), educational services, medical services, residential rent, and real estate transfers.

Registration Threshold & Process

Businesses with annual turnover of XAF 50,000,000 or more must register for VAT with DGI. The application is submitted through DGI's online portal or in person at the local tax office. Once registered, the business issues VAT invoices showing the TVA amount separately. Businesses must display their Taxpayer Identification Number (NIF — Numéro d'Identification Fiscale) on all invoices. Non-resident companies providing digital services in Gabon may also be required to register for VAT under the new digital economy provisions. Failure to register attracts penalties of up to XAF 5,000,000.

VAT Filing & Payment

VAT-registered businesses must file returns monthly by the 15th of the following month via the DGI online portal. The VAT return reports output VAT on sales, input VAT on purchases, and the net amount due (or refundable). Input VAT may be recovered on business expenses directly related to taxable supplies, including imports, raw materials, capital equipment, and operating expenses. Input VAT on certain items (luxury goods, entertainment expenses) may be restricted. Late filing attracts a penalty of 10% of the VAT due plus interest at 0.75% per month. DGI may conduct VAT audits and request supporting documentation including invoices, import documents, and contracts.

Excise Duties

In addition to VAT, Gabon imposes excise duties (droits d'accise) on specific products including:

• Alcohol — rates vary by type (beer, wine, spirits) typically 20–45%
• Tobacco — excise of 30% plus additional levy
• Petroleum products — specific excise per litre (petrol, diesel, kerosene)
• Soft drinks — excise of 5% on sugary beverages

Excise duties are collected by customs at importation or by DGI for locally manufactured goods.

FAQs

Can I recover input VAT if my turnover is below XAF 50,000,000?

If you are voluntarily registered, you may recover input VAT on business purchases. Unregistered businesses cannot charge or recover VAT. Voluntary registration may be beneficial if you have significant input VAT to recover.

What is the penalty for late VAT filing?

Late filing attracts a 10% penalty on the VAT amount due, plus interest at 0.75% per month. Continued non-compliance may result in tax audit and assessment.

Are digital services provided by foreign companies subject to VAT?

Yes, Gabon has introduced rules requiring non-resident digital service providers (streaming, apps, SaaS, e-commerce) to register for VAT. The customer may be required to reverse-charge the VAT if the provider is not registered.

Disclaimer

This guide provides general information about Gabonese VAT 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.