You are here

GABON

Summary of the taxes applicable in Gabon

The General Tax Code of Gabon was established by Law No. 027/2008 of 2. January 2009 to replace : 
• the Code of direct and indirect taxes
• and the  Code of registration, IRVM and stamps

 

Table 1 : Corporate taxes

 

Corporate tax (IS)

Taxable persons

Must be subject to the corporate tax :

-          Joint stock companies,

-          Limited liability companies,

-          Cooperatives,

-          Public institutions or agencies.

 

Are liable to corporate tax regardless of their purpose :

-          Public Limited Companies,

-          Limited liability companies,

-          Cooperative societies and associations ;

-          Public institutions, state agencies enjoying financial autonomy, and other legal persons carrying on a business or profit-making activity.

 

Are also liable to corporation tax :

 

a)even when they are not of one of the forms referred to in paragraph 1, civil societies engaged in a business or a commercial, business, craft or agriculture operations, including :

-          When they engage in intermediate operations for the purchase or sale of real estate or business, shares of real estate companies or when they usually buy in their name property to resell ;

-          lWhen performing the subdivision and sale, after execution of development works and servicing of land acquired for valuable consideration ;

-          When they give for rent a commercial or industrial facility equipped with the furniture and equipment necessary for its operation, whether the rental includes or not all or part of intangible assets of the business or industry.

b) civil societies which include among their members one or more capital companies or have opted for this tax system.

 

Are also subject to the corporate income tax by option, partnerships decribed below :

-          general partnerships ;

-          limited partnerships ;

-          joint ventures ;

-          financial unions.

 

Finally subjected to corporation tax, public institutions and diverse communities.

Exemption

1°- Agricultural products production, transformation and conservation cooperative societies, as well as their unions,provided that these companies operate in accordance with the rules governing them and they assume civil form ;

2°- agricultural labor and supply and purchasing cooperatives operating in accordance with the provisions governing them ;

3°- mutual agricultural credit banks ;

4°- Mutual benefit societies and unions ;

5°- the profits made by the non-profit associations organizing with support from municipalities or local public bodies fairs, exhibitions, sporting events and other public events corresponding to the object defined by their status and economic interest or certain social ;

6°- local authorities and their services boards ;

7°- recognized companies and organizations of public utility responsible for rural development ;

8°- public offices for low-cost housing ;

9°- cooperative education societies, called "education mutuals" ;

10°- clubs and private circles for their activities outside the bar and restaurants ;

11°- the Bank of Central African States carries a statutory fee of an amount equal to 50% of the profit according to the base rules defined by law 14/8. of 18 December 198. approving the budget of State Management of 1982 ;

12°- any profits made by economic interest groups and, in general, by partnerships and related businesses.

13°- For the first three years of activity, tourism and hotel businesses with a new investment of a minimum of 1.8 billion CFA francs excluding taxes.

Rate

The taxable income is rounded to the lower thousands of francs ;

The standard rate is of 35% ;

The reduced rates :

-          20% for public institutions, non-profit associations;

-          18% for the Gabonese Development Bank (GDB).

 

Tax rates applicable to the companies listed at the stock exchange are :

a) rate of 20% for three years, for capital increases representing at least 20% of the share capital ;

b) rate of 25% for three years, for the sale of shares representing at least 20% of the capital ;

c) below the threshold of 20% of the share capital, the rate of corporation tax is 28% for three years from the date of admission ;

d) If the detention rate of 20% of listed securities would not be reached at the first IPO, but would be achieved during the three-year period, the reductions specified in a) and b) above apply for the remaining duration of that period.

 

Fixed minimum charge

The SI owed by a taxable person may not be less than the minimum charge corresponding to 1% of total income during the tax year or 1,000,000 FCFA. When the accounting period is less or more than twelve (12) months the amount of 1,000,000 CFA is calculated in proportion to the duration of the exercise.

 

Are exempt from the minimum tax, companies or legal persons exempt of corporation tax

 

 

 

Table 2 : Additional tax on wages and salaries  

 

Additional tax on wages and salaries 

Taxable persons

The Additional Tax on Salaries and Wages is due by individuals who receive income

Exemption

Employees whose salary is less than or equal to one hundred thousand francs CFA per month are exempt from the tax.

 

Rate

The rate of Additional Tax on Salaries and Wages is 5 %.

 

Table 3 : Value Added Tax

 

Value Added Tax

Taxable persons

Are subject to VAT regardless of their legal status, form and nature of their activities, their situation with regard to other taxes :

-            Individuals ;

-            Legal persons (companies) ;

-            Public authorities (State, local authorities) ;

-            Public bodies ;

-            Economic interest groups.

Taxable transactions

Are subject to VAT, all operations in the territory, for consideration, by a taxable person, in economic activities on :

-          Supplies of goods and deliveries to oneself ;

-          The provision of services and benefits to oneself ;

-          Imports of goods and services

 

Rate

• Normal rate: 18% applicable to all taxable transactions excluding transactions subject to the reduced rate of 10% or at zero ;

• Reduced rate: 10% applicable to the production and sale transactions on listed products;

• Zero rate: 0% applicable to international exports and transport. The zero rate only applies to exports subject of a declaration made by the customs authorities.

Exemption

Subject to compliance with the principle of reciprocity, diplomatic missions and international organizations benefit from :

-          Exemption of VAT on local purchases or imports of service vehicles and diplomatic personnel ;

-          VAT exemptions on wines, alcohol and tobacco ;

-          Exemption of VAT on fuel ;

-          Exemption of VAT on movable equipment and property investments of the diplomatic mission.

 

Table 4 : Contribution of business licensing tax

 

Contribution of business licensing tax

Taxable persons

Any natural or legal person, Gabonese or foreign, practising in Gabon a trade, industry, profession, not included in the exemptions provided by this Code, is subject to the Contribution of Patents.

Exemption

Are not subject to the patente :

1° The state, local governments, pension , mutual aid and agricultural loans companies, public institutions for public utility services ;

2° painters, sculptors, designers, engravers, considered craftsmen and selling only the product of their art ;

3° teachers in all matters within their individual professional activity ;

4° midwives, carers ;

5° lyrical and dramatic artists ;

6° growers and breeders only for the sale and handling of crops and fruits from land owned or operated by them and for the sale of livestock they raise ;

7° lowners or tenants occasionally renting furnished part of their personal residence where such rental has no recurring character ;

8° fishermen and boatmen ;

9° savings and contingency funds administered for free, regularly authorized mutual insurances ;

10° public or private institutions with the purpose of taking poor children and give them a profession ;

11° travelers, ushers of trade and industry, whether they are working on behalf of one or more houses, whether paid by proportional discounts or fixed salaries, provided they do not perform any operation on their own account and that they have no independent professional personality from merchants whose products they place.

12° growers selling firewood derived exclusively from clearing for the development of their plantation ;

13° hunters ;

14° agricultural unions and consumer cooperatives, provided that they do not have a retail store and simply group the orders of their members and to distribute their consignment stores foodstuffs, products or goods have been the subject of these commands ;

15° mine operators.

 

 

Rate

 

 

 

 

 

 

 

Table 5 : Contribution of licenses

 

Contribution of licenses

Taxable persons

The Contribution of Licenses is payable by any person or entity that engages in the sale of fermented or spirituous liquors, in any form whatsoever

Taxable transactions

Considered as alcoholic beverages are those which are the product of a distillation process as well as any beverage with added alcohol, or fermented beverages not included in the article relating to soft drinks.

Included in this category :

1° all spirits, brandies,, liqueurs, fruit brandies, aperitifs, vermouth, liqueur wines and other any other spirits ;

2° wines, sparkling wines and sweet wines ;

3° cider, perry and mead ;

4° beer ;

5° locally produced drinks, such as palm wine, corn or rice liquor, etc.

 

Are considered soft drinks :

1° unfermented juice of fruits, such as oranges, pineapples, grapefruits, tomatoes, grapes, etc.  ;

2° carbonated beverages  ;

3° mineral and carbonated waters.

 

Beverage merchants for takeout can not sell less than one liter, except in the case of bottles or sealed vials bearing the mark of origin.

Otherwise, they are treated as eat-in tenants.

 

Rate

OCCUPATION CLASSES RATES LBV / POG / FCV Other municipalities Departments

- Hotels, cafes, dancing restaurants ; 
- Wholesale alcoholic beverages Merchants

First

400 000 FCFA

250 000 FCFA

150 000 FCFA

- Take out alcoholic drinks retail second 250,000 FCFA 150,000 FCFA 100,000 FCFA

Non-dancing coffee shops third 180,000 FCFA 100,000 FCFA 90,000 FCFA

- alcoholic beverages retail for consumption on the premises fourth 90,000 FCFA 60,000 FCFA 40,000 FCFA

- Merchants in small detail selling alcoholic beverages fifth 40,000 FCFA 30,000 FCFA 25,000 FCFA

In the case where an establishment groups several of the professions in this table, the highest rate is the only due rate.