Gabon Withholding tax rates
Gabon Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
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 | structured — see the API |
|---|---|
| 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