---
name: ga-corporate-income-tax
description: "Source-cited draft: corporate income tax for Gabon (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ga-corporate-income-tax"
  jurisdiction: "GA"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Gabon Corporate Income Tax

## Corporate income tax (Impôt sur les Sociétés)

- **Overview** — Companies operating in Gabon are subject to the Impôt sur les Sociétés (IS) on Gabon-source profits, with minimum-tax floors and instalment payments. Rates and deadlines below are a 2025 draft for accountant review.
- **Standard CIT rate** — 30% %  _(Code Général des Impôts (Gabon) — Impôt sur les Sociétés (https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income))_
- **CIT rate — oil and mining sectors** — 35% %  _(Code Général des Impôts (Gabon) — Impôt sur les Sociétés (https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income))_
- **Tax base** — Taxable profit = revenues less deductible expenses and charges, including capital gains on fixed assets  _(Code Général des Impôts (Gabon) — Impôt sur les Sociétés (https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income))_
- **Corporate residence / territoriality** — Companies operating or conducting operations in Gabon are subject to IS on Gabon-source profits  _(Code Général des Impôts (Gabon) — Impôt sur les Sociétés (https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income))_
- **Impôt Minimum Forfaitaire (IMF)** — 1% of annual global turnover of the fiscal year %  _(Code Général des Impôts (Gabon) — IMF (https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income))_
- **Minimum de Perception (CIT floor)** — XAF 500,000 — CIT cannot fall below this, even with no profit XAF ((approx — confirm; some sources cite XAF 1,000,000)) XAF  _(Code Général des Impôts (Gabon) — Minimum de Perception (https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income))_
- **Minimum-tax relief — new/SME companies** — New companies and CIT-exempt entities relieved from minimum taxes; SMEs receive a three-year exemption  _(Code Général des Impôts (Gabon) (https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income))_
- **Withholding tax on dividends (non-treaty)** — 20% %  _(Code Général des Impôts (Gabon) — IRCM/WHT (https://taxsummaries.pwc.com/gabon/corporate/withholding-taxes))_
- **Withholding tax on interest (non-treaty)** — 20% %  _(Code Général des Impôts (Gabon) — WHT (https://taxsummaries.pwc.com/gabon/corporate/withholding-taxes))_
- **Withholding tax on royalties / service fees (non-treaty)** — 25% %  _(Code Général des Impôts (Gabon) — WHT (https://taxsummaries.pwc.com/gabon/corporate/withholding-taxes))_
- **Withholding on non-resident companies without a PE** — 25% withholding in lieu of CIT %  _(Code Général des Impôts (Gabon) (https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income))_
- **Annual CIT return filing deadline** — Before 30 April of the following year  _(Code Général des Impôts (Gabon) (https://taxsummaries.pwc.com/gabon/corporate/tax-administration))_
- **First CIT instalment** — 25% of prior year's tax, due 30 November  _(Code Général des Impôts (Gabon) (https://taxsummaries.pwc.com/gabon/corporate/tax-administration))_
- **Second CIT instalment** — 33% of prior year's tax, due 30 January  _(Code Général des Impôts (Gabon) (https://taxsummaries.pwc.com/gabon/corporate/tax-administration))_
- **Final CIT balance** — Balance due with the return by 30 April  _(Code Général des Impôts (Gabon) (https://taxsummaries.pwc.com/gabon/corporate/tax-administration))_

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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ga-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ga-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.