Gabon's headline corporate income tax (CIT) rate is 30 (35% for oil/gas and mining).
The headline personal income tax (PIT) rate is 35 plus 5% complementary tax.
The standard VAT/GST (or equivalent consumption tax) rate is 18. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual has habitual residence in Gabon if they have a house in the country (as owner, tenant, or beneficial occupant) or if their main place of residence is in Gabon, confirmed via a specialist trade-portal source, consistent with TaxAtlas's "habitual abode or center of economic interests" framing. Individuals with habitual residence abroad are taxed only on Gabon-source income. Foreign companies with a permanent establishment in Gabon (which includes, notably, a mine, oil or gas shaft, or quarry - reflecting Gabon's resource-extraction economy) are taxed as local companies; without a PE, a 20% withholding tax applies to Gabon-source income instead.
Confirmed directly via PwC Worldwide Tax Summaries: "There is no specific tax rule under Gabon legislation related to CFCs." Instead, Gabon relies on a general anti-avoidance doctrine under Article 12 of the Tax Code targeting companies dependent on, or controlling, companies outside the CEMAC area: payments, expenses, or advantages granted to third parties without equivalent counterpart - constituting an "abnormal act of management" - are treated as a transfer of profits and subjected to corporate income tax. This covers underpriced/overpriced intercompany purchases and sales, excessive or uncompensated royalty payments, and below-market financing arrangements.
No specific numeric thin capitalization ratio was identified in available sources this session; interest deductibility appears to be governed by the same Article 12 general anti-avoidance framework described above rather than a standalone ratio-based rule.
No domestic FBAR/Form 8938-equivalent requiring Gabon residents to self-report their own foreign accounts was identified. Gabon applies a strict CEMAC foreign-exchange regime (BEAC-administered, 2018 Regulation) requiring mandatory repatriation of export proceeds and channelling of cross-border transfers through approved intermediaries, confirmed via a specialist Africa-investment source - a capital-flow control mechanism distinct from account-level tax reporting. Separately and independently of local law, US citizens and Green Card holders with Gabon accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements.
Gabon has approximately 8 double tax agreements per TaxAtlas, with the full picture confirmed and expanded directly via PwC: Gabon has signed and ratified treaties with Belgium, France, the CEMAC member states collectively (Cameroon, Central African Republic, Chad, Congo, Equatorial Guinea, and Gabon), and the OCAM (African and Malagasy Common Organisation) member states collectively (Benin, Burkina Faso, Cameroon, Central African Republic, Chad, Congo, Gabon, Ivory Coast, Madagascar, Mauritius, Niger, Rwanda, Senegal, and Togo). Branch profits repatriated to a company in a treaty country benefit from a reduced 10% withholding rate versus the general 20% rate.