Africa
Gabon: tax at a glance
Central African (CEMAC) oil economy with a 30% company tax (35% for oil, gas and mining), 18% VAT and a 35% top personal rate.
Worldwide (residence-based)
Last verified
The taxes
- Personal income (top)
- 35%Progressive to 35% plus a 5% complementary tax on salaries (TCS).
- Corporate income
- 30%
- Capital gains
- 20%
- VAT / TVA
- 18%
- Dividends (WHT)
- 20%
- Interest (WHT)
- 20%
- Royalties (WHT)
- 20%
- Social security (employee)
- ~4.5% (CNSS + CNAMGS health)
- Social security (employer)
- ~20% (CNSS + CNAMGS health)
- Wealth tax
- None
- Inheritance / estate
- Succession/registration duties
- Property tax
- Property tax on developed and undeveloped land
- Other
- 5% complementary salary tax (TCS), plus a 1% special solidarity contribution (CSS)
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.