---
name: ga-vat-gst
description: "Source-cited draft: vat / gst 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-vat-gst"
  jurisdiction: "GA"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Gabon VAT / GST

## Value-added tax (TVA)

- **Standard VAT rate** — 18 %  _(Code Général des Impôts (Gabon) — TVA — https://taxsummaries.pwc.com/gabon/corporate/other-taxes)_
- **Reduced VAT rate** — 10 % (on certain specified products)  _(Code Général des Impôts (Gabon) — TVA — https://taxsummaries.pwc.com/gabon/corporate/other-taxes)_
- **Lower reduced VAT rate** — 5 % (on certain specified products)  _(Code Général des Impôts (Gabon) — TVA — https://taxsummaries.pwc.com/gabon/corporate/other-taxes)_
- **Zero-rated supplies** — 0 % (on exports, international transport, and aircraft/ship operations in international traffic)  _(Code Général des Impôts (Gabon) — TVA — https://taxsummaries.pwc.com/gabon/corporate/other-taxes)_
- **VAT registration threshold** — 60,000,000 XAF (Annual turnover (excl. tax) reaching XAF 60,000,000)  _(Code Général des Impôts (Gabon) — TVA — https://taxsummaries.pwc.com/gabon/corporate/other-taxes)_
- **VAT on construction / property sales** — 18 % (on construction and property sales by VAT-registered persons)  _(Code Général des Impôts (Gabon) — TVA — https://taxsummaries.pwc.com/gabon/corporate/other-taxes)_
- **VAT filing frequency** — Monthly returns, generally due by the 20th of the following month ((approx — confirm exact due day))  _(Code Général des Impôts (Gabon) — TVA — https://taxsummaries.pwc.com/gabon/corporate/other-taxes)_
- **Reverse charge on imported services** — VAT on services supplied by non-established providers is self-accounted by the Gabonese recipient (reverse charge) ((approx — confirm mechanics))  _(Code Général des Impôts (Gabon) — TVA — https://taxsummaries.pwc.com/gabon/corporate/other-taxes)_
- **Special Solidarity Contribution (CSS)** — 1 % (on businesses with annual turnover of XAF 30,000,000 or more)  _(Code Général des Impôts (Gabon) — Contribution Spéciale de Solidarité — https://taxsummaries.pwc.com/gabon/corporate/other-taxes)_
- **Excise duties** — 5%–40% % (on luxury goods (alcohol, tobacco, cosmetics))  _(Code Général des Impôts (Gabon) — droits d'accise — https://taxsummaries.pwc.com/gabon/corporate/other-taxes)_

Gabon operates a CEMAC-aligned VAT (Taxe sur la Valeur Ajoutée) with a standard 18% rate and reduced/zero categories. Rates, threshold and filing notes below are a 2025 draft pending accountant verification.

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