Gabon

Middle Africa · GA · 8 treaties

Tax profile

Common questions

What is the top personal income tax rate in Gabon?

The top personal income tax rate in Gabon is 35%.

What is the corporate tax rate in Gabon?

The standard corporate tax rate in Gabon is 30%.

How are capital gains taxed in Gabon?

Capital gains in Gabon are taxed at a rate of 20%.

What makes you a tax resident — and how hard it is to stop being one.

• usual abode in Gabon (principal residence, main business or professional activity, or centre of financial interests located in Gabon)
• presence in Gabon for at least six months in a calendar year

Tax residency is based on usual abode or spending six months in Gabon, so it can generally be broken by relocating one’s principal residence and economic interests abroad and staying under the six‑month threshold; there is no evidence of citizenship‑based or multi‑year domicile tail rules. In practice, you must also deregister/cease having your usual abode (home, main business, centre of financial interests) in Gabon to avoid being considered resident.

Source: Direction Générale des Impôts (Gabon) – Code Général des Impôts (unofficial English translation)

Tax treaty network (10)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.