Gabon Withholding tax rates
Gabon Withholding tax rates: no single figure applies. The 4 withholding taxes held run from 20%, cited to Code general des impots du Gabon, edition 2022 (compilation droit-afrique.com hosted by the DGI): art. 109 'un prelevement liberatoire dont le taux est fixe a 20 %'; art. 116 'ses revenus sont soumis a un prelevement au taux de 20 %'; art. 110 (L.F.2021) reduced rates 15% / 10%; art. 206 'Le taux de la retenue a la source est fixe a 20 % du montant brut des sommes versees hors taxe sur le chiffre d'affaires'; cross-checked against the DGI IRCM page, in force since 1 Jan 2021. Last checked against the official source on 10 Aug 2026.
Official source: Code general des impots du Gabon, edition 2022 (compilation droit-afrique.com hosted by the DGI): art. 109 · Last checked 2026-08-10 · source fingerprint
The withholding taxes Gabon levies on payments to non-residents - dividends and interest under the IRCM (impot sur le revenu des capitaux mobiliers, CGI arts. 97-119), and royalties, independent-profession income and service fees under the non-resident retenue a la source of CGI art. 206 - each at its domestic statutory rate before any double-tax convention relief. Administered by the Direction Generale des Impots (DGI).
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| Current value | 20% across 4 withholding taxes — no single rate |
|---|---|
| In force from | 2021-01-01 |
| Official source | Code general des impots du Gabon, edition 2022 (compilation droit-afrique.com hosted by the DGI): art. 109 'un prelevement liberatoire dont le taux est fixe a 20 %'; art. 116 'ses revenus sont soumis a un prelevement au taux de 20 %'; art. 110 (L.F.2021) reduced rates 15% / 10%; art. 206 'Le taux de la retenue a la source est fixe a 20 % du montant brut des sommes versees hors taxe sur le chiffre d'affaires'; cross-checked against the DGI IRCM page |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Gabon taxes non-resident payees under two distinct mechanisms at a headline 20% each but with different bases and reduced rates: the IRCM prelevement liberatoire on capital income (dividends, interest - 20%, with 15% for bank bons de caisse and 10% for 5-year-plus Gabonese bonds under art. 110), and the art. 206 retenue a la source on non-resident professional income, royalties and services (20% of the gross amount excluding turnover tax). A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax convention can reduce any of them - art. 109 itself opens 'Sous reserve des dispositions des conventions internationales', and art. 116bis halves the branch withholding to 10% for treaty-country parents - and whether relief applies depends on the recipient's residence and the particular convention. We do NOT serve treaty rates: they are bilateral, and applying one is a legal determination rather than a lookup. Domestic reliefs also exist, notably the 10% CEMAC parent-subsidiary rate of art. 116. The series effective_from is 1 January 2021: art. 110 (reduced IRCM rates) is annotated '(L.F.2021)' in the CGI 2022, the most recent finance-law amendment stamped on any of these provisions, and Gabonese finance laws take effect on 1 January. The 20% headline rates of arts. 109, 116 and 206 carry no commencement date in the code text, so none is asserted for the individual rates.
Get it programmatically
curl https://afriref.dev/v1/ga/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ga/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ga/withholding-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) · 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