Gabon Corporate income tax (Impot sur les Societes)

What this value means

30% is the NOMINAL standard rate, applying to companies not caught by a sector rate. SECTOR MATRIX under the same article 24: 35% for petroleum and mining sector companies (a HIGHER rate, not a concession), and a reduced 25% for intellectual-property holding companies, the Banque Gabonaise de Developpement, approved real-estate development companies, public establishments, non-profit associations and approved tourism-sector companies. MINIMUM TAXES, documented rather than blended into the headline rate: an impot minimum forfaitaire (IMF) of 1% of annual gross turnover excluding taxes, and a minimum de perception (MP) of 1,000,000 XAF per year - where computed IS falls below these, the higher of the minima is payable to the Treasury, so the EFFECTIVE burden on low-margin or loss-making companies is turnover-based rather than 30% of profit. Loi n° 041/2025 did not change the IS rate; effective_from marks the currently-in-force CGI text, not a rate change. It did raise the liberatory levy on capital gains realised by a non-resident associate transferring rights in a Gabonese company from 20% to 25%, and withholding on taxable rental income from 5% to 10%. NOTE ON A CONFLICTING CITATION: some secondary summaries attribute the IS rates to CGI art. 16; the DGI's own published page attributes them to art. 24 and that is what is cited here. History is empty - no primary instrument evidencing prior IS rates was reachable. RATE ORIGIN (established 2026-08-07, adversarially re-verified): the 30% standard rate dates from Loi n°011/2012 du 8 janvier 2013 (loi de finances 2013), art. 11, whose adopted parliamentary text (read in full) rewrote the corporate-rate article: 'Le taux de l'impôt est fixé à 35%. Ce taux est ramené à 30% pour les entreprises des secteurs hors-pétrole et hors-mines...'. The promulgated identity is confirmed on the official Journal Officiel site (journal-officiel.ga), whose LFR-2021 text cites 'la loi n°011/2012 du 08 janvier 2013' repeatedly. Before 2013 the flat rate was 35% (DGI CGI edition 2007, art. 15). Later finance laws re-worded the article into today's presentation without moving the two figures. PINPOINT NOTE: this citation moved from 'art. 24' to art. 16 on 2026-08-07 — art. 16 is where the DGI's consolidated CGI 2025 PDF actually carries the rate; and the 25% reduced list documented above survives on the DGI's IS web page ('trois taux'), while the CGI 2025 print of art. 16 itself carries only 30%/35% — a source split we flag rather than resolve. Until 2026-08-07 this series stamped the current code year; corrected after an outside audit flagged the pattern.

Get it programmatically

curl https://afriref.dev/v1/ga/corporate-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/ga/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ga/corporate-tax

Other Gabon series: BEAC policy rate (TIAO) · Value-added tax (TVA) · VAT registration threshold · Guaranteed interprofessional minimum wage (SMIG) · Public holidays · Consumer price inflation (IHPC, year-on-year) · Withholding tax rates · Statutory interest (taux d'intérêt légal) · Personal income tax (IRPP) · Statutory social-insurance contributions

The same figure elsewhere: Ghana · Kenya · Lesotho · Mali · Mauritius · all 34