Gabon
Others significant taxes
Stamp duties
Most of financial transactions are subjected registration duties at fix progressive rate or fix amount.
Table below shows some of the most important: Transactions Rate Real estate, sales, transfer 8% Business sales 8% Real estate unlimited lease 3% Movables unlimited lease 3% Sales of shares 3% Limited lease, for professional, commercial industrial use 2% Limited lease, for living use 2% Movables limited lease 2% Movables purchasing and selling 2% Fusion, Capital Increase with retained earnings 1% Capital increase with cash 20,000XAF Company formation/Prorogation 20,000XAF
Insurance tax
Taxable element is insurance Contract or life annuity agreement with a Gabonese of foreign Insurance Company.
- Tax is withheld at source by insurer for the account of the insured person.
- Life insurance, some specific insurance and insurance for specific exportation are exonerated.
- Is also exempted, contract insurance whose risk is not situated in Gabon, or does not related to commercial activity situated in Gabon
- Foreign Insurance company must get agreed by tax office a Gabonese local representative to take action on their behalf as regards of tax declaration.
- A yearly publication of local representative of foreign insurance company is released.
Rates
- 5% For various risk related to sea, fluvial, air navigation
- 30% for fire
- 8% for others insurance.
Rental Tax (TSIL)
- Physical persons of company renting a real estate are liable
- Renting charged is taxed in full Tax is withheld at source and paid to local tax authorities.
- Taxpayer should declare latest on 31st all rent with amounts and tax withheld.
- Rate is 15%
The Special Contribution of Solidarity (CSS)
- Are Subject to the CSS, natural and legal persons including local authorities and public institutions.
- The CSS is payable by natural and legal persons who carry out taxable transactions on a regular or occasional basis and whose annual turnover, excluding taxes, is at least XAF 30,000,000.
- Transactions carried out in connection with an economic activity for pecuniary interest may be taxed to the CSS
- Rate:
Levy
Name of Levy
Monthly ceiling of
Yearly ceiling of
Employee
Employer
Determination basis
Determination basis
contribution
contribution
SCS
Special Contribution of Solidarity
TVA Base
N/A
1,00%
Last Update: 27 of November 2023