Gabon corporate tax rate
Standard statutory rate of Gabonese corporate income tax on company profits.
| Current value | 30 percent |
|---|---|
| In force from | 2026-01-01 |
| Official source | Code General des Impots gabonais, art. 24 (taux de l'impot sur les societes), as in force under Loi n° 041/2025 du 29 decembre 2025 determinant les ressources et les charges de l'Etat pour l'annee 2026 (Journal Officiel n° 96 Quater du 30 decembre 2025); rates published by the Direction Generale des Impots |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
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.
Get it programmatically
curl https://afriref.dev/v1/ga/corporate-tax
# $0.001 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-taxOther Gabon series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates