Gabon VAT registration threshold
Gabon VAT registration threshold is 60000000 XAF, in force since 17 Jul 2020. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT registration becomes compulsory in Gabon, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
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What this value means
PERIOD BASIS: annual turnover HORS TAXES. Art. 208 al. 1 literally says turnover 's'établit à' ('stands at') 60,000,000 — read with art. 138 (régime réel: 'supérieur ou égal à 60.000.000') the operative test is REACHING the figure: exactly 60m is in. STICKINESS: a taxpayer whose turnover falls below the threshold 'resterait assujetti à la TVA sur une période de 2 ans' ('remains subject to VAT for a period of 2 years'); beyond that, liability continues only by option. OPTION: new taxpayers likely to reach the threshold in their first year may opt in, subject to express request, being under the régime réel, a clean VAT penalty record, and solvency guarantees; the administration can revoke the option on default. SPECIAL THRESHOLD: forestry operators only become redevables at XAF 500,000,000. NON-ESTABLISHED SUPPLIERS: nil threshold in practice. Art. 240 CGI: 'Pour les redevables non-résidents, la TVA, retenue à la source, doit être payée par la personne cliente pour le compte de la personne n'ayant pas au Gabon un établissement stable ou une installation professionnelle permanente' ('for non-resident taxable persons, the VAT, withheld at source, must be paid by the customer on behalf of the person having no permanent establishment or fixed professional installation in Gabon') — i.e. a customer withholding/reverse-charge, with art. 241 sanctions for failure to withhold. Note the input-side trap in art. 224: VAT on 'les services disponibles sur le territoire national, rendus par un prestataire étranger' ('services available on national territory rendered by a foreign provider') is NOT deductible. IMPORTED DIGITAL SERVICES: two layers. (a) Since the LFR 2021 consolidation, art. 209 lists among taxable operations 'les ventes de biens et les prestations de services effectuées sur le territoire gabonais ou à travers les plateformes de commerce électronique étrangères ou locales' ('sales of goods and supplies of services carried out on Gabonese territory or through foreign or local e-commerce platforms') and the commissions of online platform operators (art. 209 (10)-(11)). (b) Per press reporting of the Loi de finances rectificative 2026, new arts. 248 septies/octies/nonies CGI put foreign digital platforms and service providers (streaming, software, cloud) directly under 18% Gabonese VAT with NO turnover threshold, via a simplified online immatriculation, quarterly declarations and BEAC-rate currency conversion, plus the Contribution Spéciale de Solidarité under the same simplified procedure — the LFR 2026 text itself could not be retrieved, so treat the detail of (b) as secondary and re-verify against the gazette. Traps: (1) Older references give 80,000,000 FCFA — that was the pre-reform art. 208 figure; the current line is 60m (LF 2019 / LFR 2020 wording), aligned with the art. 138 régime réel boundary. (2) The forestry carve-out runs the OTHER way from most special regimes: it RAISES the threshold to 500m for exploitation forestière. (3) The 2-year tail means dropping below 60m does not end liability for two further years. (4) Art. 208's 's'établit à' wording is loose — do not read it as 'strictly exceeds'; the DGI applies reach-the-threshold. (5) Non-commercial (professional) activity taxpayers sit in the régime simplifié up to 30m under art. 137 — but VAT liability still keys off the art. 208 60m line, not the 30m professional band. (6) Input VAT on services from foreign providers is expressly non-deductible (art. 224), so the art. 240 withholding is a real cost to the Gabonese customer. (7) The LFR 2026 no-threshold regime for foreign digital platforms bypasses the 60m test entirely — a non-resident digital supplier cannot rely on being under-threshold.
Get it programmatically
curl https://afriref.dev/v1/ga/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ga/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ga/vat-registration-thresholdOther Gabon series: BEAC policy rate (TIAO) · Value-added tax (TVA) · 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) · Personal income tax (IRPP) · Statutory social-insurance contributions
The same figure elsewhere: Ghana · Kenya · Lesotho · Mali · Mauritius · all 34