Gabon Personal income tax (IRPP)
Gabon Personal income tax (IRPP) run from 0% to 35% across 8 bands, cited to Code General des Impots gabonais, art. 174 (bareme de l'IRPP), 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; scale published by the Direction Generale des Impots, in force since 22 Jan 2009. Last checked against the official source on 7 Aug 2026.
Impot sur le Revenu des Personnes Physiques - progressive annual scale applied to net taxable income per family share (quotient familial).
| Current value | 0–35% across 8 bands |
|---|---|
| In force from | 2009-01-22 |
| Official source | Code General des Impots gabonais, art. 174 (bareme de l'IRPP), 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; scale published by the Direction Generale des Impots |
| Last verified | 2026-08-07 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
BANDS APPLY TO THE QUOTIENT FAMILIAL, NOT TO GROSS OR EVEN TOTAL HOUSEHOLD INCOME. Gabon uses a French-style family-quotient system: annual net taxable income is divided by the household's number of parts to give Q, the scale below is applied to Q, and the result is multiplied back by the number of parts. Applying these bands directly to a salary will overstate tax for any household with more than one part. FORM OF THE STATUTE: the DGI publishes article 174 as quick-computation formulas on Q rather than as marginal bands - 5%xQ-75,000; 10%xQ-171,000; 15%xQ-306,000; 20%xQ-486,000; 25%xQ-744,000; 30%xQ-1,119,000; 35%xQ-1,669,000, with no tax below 1,500,000. The marginal bands served above are the exact algebraic equivalent and were verified continuous at every threshold (e.g. at Q=1,920,000 both the 5% and 10% formulas yield 21,000). Top marginal rate 35%, unbounded, hence max:null. Loi n° 041/2025 did NOT amend article 174; effective_from marks the currently-in-force CGI text rather than a scale change, and the scale has been stable for several years - the original enacting instrument and date were not confirmed from a primary source and are therefore not asserted. Note that a widely-mirrored version of this scale omits the 30% band and jumps from 25% straight to 35% above 7,500,000; the DGI's own page carries the 30% band on 7,500,001-11,000,000, and that is what is served. History is empty - no primary instrument evidencing a prior scale was reachable. BAREME ORIGIN (established 2026-08-07, adversarially re-verified): the art. 174 barème dates from the Code Général des Impôts itself — Loi n°027/2008 du 22 janvier 2009 portant CGI — and is printed unchanged in every DGI edition obtainable: the DGI's 2012-era site already displayed the identical barème, no finance law from 2013 onward is tagged against art. 174 in the DGI's consolidated CGI 2025, and the DGI's own 'Réformes' page attributes the code to Loi 027/2008. DISCLOSED LIMIT: the consolidation's amendment tags only begin at L.F.2013, so a 2010–2012 amendment cannot be formally excluded from the annotations alone — the 2012 snapshot of the DGI's own site is the load-bearing evidence that the barème predates 2013 unchanged. The gazette text of Loi 027/2008 itself is not online. 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/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ga/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ga/income-taxOther 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) · Corporate income tax (Impot sur les Societes) · Withholding tax rates · Statutory interest (taux d'intérêt légal) · Statutory social-insurance contributions
The same figure elsewhere: Ghana · Kenya · Lesotho · Mali · Mauritius · all 34