Tax residency in Gabon
How to become a tax resident — and how hard it is to leave.
What is the top personal income tax rate in Gabon?
Gabon has a territorial tax system with a personal income top rate of 35%.
Common questions
- Does Gabon have an exit tax?
- Gabon does not have an exit tax.
- How easy is it to become a tax resident in Gabon?
- Establishing tax residency in Gabon is considered hard.
How to become a tax resident
- 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
Long‑term residence for an individual in Gabon is normally obtained via an employer-sponsored work permit and then a residence card (carte de séjour), not through standalone or investment-based residence options.
How to break residency
easy to leaveTax 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.
“Residents are taxed on worldwide net income. Non-residents are taxed only on Gabon-source income. Individuals having their usual abode or spending at least six months in Gabon are considered residents. An individual normally is considered to have his/her usual abode in Gabon if his/her principal residence, main business or professional activity or center of financial interests is located in Gabon.” — Direction Générale des Impôts (Gabon) – Code Général des Impôts (unofficial English translation)
Estimate — confirm against the linked sources. See methodology.