Gabon VAT rate
Taxe sur la Valeur Ajoutee - standard rate applicable to taxable supplies of goods and services in Gabon.
| Current value | 18 percent |
|---|---|
| In force from | 2026-01-01 |
| Official source | Code General des Impots gabonais, art. 221 (taux de la TVA), as amended by 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
18% is the STANDARD (taux normal) rate and applies to all taxable transactions not carried by a reduced or zero rate. Gabon operates a multi-rate TVA under CGI art. 221: 18% standard; 10% reduced on a listed schedule of products; 5% reduced (notably cement); and 0% on exports cleared through customs and on international transport. The 18% standard rate is long-standing and was NOT changed by the 2026 finance law - effective_from is set to 2026-01-01 to mark the currently-in-force CGI text under Loi n° 041/2025, not a rate change. Loi n° 041/2025 did, however, re-shuffle which goods sit in which band: dairy products moved from exempt to 5%, pharmaceutical products moved from exempt to the 18% standard rate, and various items moved 5%->10% or 10%->18%. The law also made electronic invoicing mandatory for all TVA/IS/BIC-registered taxpayers. History is empty because no primary instrument establishing the prior standard-rate values could be retrieved and loaded; the DGI does not publish a rate-change history and no earlier finance law text was reachable. ACCESS QUIRK: dgi.ga is HTML and loads normally, but it cites article numbers without reproducing the statutory text; the consolidated CGI is distributed only as PDF.
Get it programmatically
curl https://afriref.dev/v1/ga/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ga/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ga/vatOther Gabon series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates