Others Significant Taxes

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

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