---
name: ga-tax-overview
description: "Source-cited draft: tax overview 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-tax-overview"
  jurisdiction: "GA"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Gabon Tax Overview

## The Gabonese tax system at a glance

Gabon is a Central African (CEMAC) state that taxes on a largely territorial/source basis, administered by the Direction Générale des Impôts (DGI) under the Code Général des Impôts (CGI). The figures below are an UNVERIFIED 2025 draft for accountant review.

- **Standard tax year** — Calendar year ending 31 December  _(Code Général des Impôts (Gabon) — https://taxsummaries.pwc.com/gabon/corporate/tax-administration)_
- **Currency** — Central African CFA franc (XAF) (CEMAC monetary framework)
- **Tax authority** — Direction Générale des Impôts (DGI), Ministère de l'Économie  _(Code Général des Impôts (Gabon))_
- **Basis of taxation** — Largely territorial — income sourced in Gabon is taxed; non-residents are taxed on Gabon-source income only  _(Code Général des Impôts (Gabon) — https://taxsummaries.pwc.com/gabon/individual/taxes-on-personal-income)_
- **Top personal income tax (IRPP) marginal rate** — 35% %  _(Code Général des Impôts (Gabon) — IRPP — https://taxsummaries.pwc.com/gabon/individual/taxes-on-personal-income)_
- **Standard corporate income tax (IS) 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))_
- **Does VAT (TVA) apply?** — Yes — VAT (Taxe sur la Valeur Ajoutée) applies; standard rate 18%  _(Code Général des Impôts (Gabon) — TVA — https://taxsummaries.pwc.com/gabon/corporate/other-taxes)_
- **Annual CIT return filing deadline** — 30 April of the year following the tax year  _(Code Général des Impôts (Gabon) — https://taxsummaries.pwc.com/gabon/corporate/tax-administration)_
- **Minimum corporate tax (Minimum de Perception)** — XAF 500,000 minimum annual CIT, even with no profit XAF ((approx — confirm; some guides cite XAF 1,000,000)) XAF  _(Code Général des Impôts (Gabon) — Minimum de Perception — https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income)_

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---

## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## 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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ga-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.