Africa
Gabon tax rates 2026
Central African (CEMAC) oil economy with a 30% company tax (35% for oil, gas and mining), 18% VAT and a 35% top personal rate.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 35%Progressive to 35% plus a 5% complementary tax on salaries (TCS). |
|---|---|
| Corporate income | 30% |
| Capital gains | 20% |
| VAT / TVA | 18% |
| Dividends (WHT) | 20% |
| Interest (WHT) | 20% |
| Royalties (WHT) | 20% |
| Social security (employee) | ~4.5% (CNSS + CNAMGS health) |
| Social security (employer) | ~20% (CNSS + CNAMGS health) |
| Wealth tax | None |
| Inheritance / estate | Succession/registration duties |
| Property tax | Property tax on developed and undeveloped land |
| Other | 5% complementary salary tax (TCS), plus a 1% special solidarity contribution (CSS) |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.