Agency or public institution
Directorate General of Taxes
Overview
The Directorate General of Taxes (DGI) is Gabon's tax administration. It sits within the Ministry of the Economy, Finance, Debt and Holdings. According to its own presentation, since 2002 it has combined functions previously split between three bodies: direct and indirect taxes, state property, registration and stamp duty, and land and mortgage registry. For an investor, it is involved from company creation onwards, registering deeds and issuing the tax identification number within the ANPI-Gabon one-stop shop circuit. It then manages filing obligations and payment of the main taxes, including corporate income tax, VAT and payroll withholding, and publishes tax documentation and the applicable texts on its website.
Services
- Issuance of the tax identification number (NIF)
- Registration of company legal deeds
- Administration and collection of corporate income tax, VAT and personal income tax
- Tax documentation and applicable texts
- Single property tax (CFU) collected for local authorities
Procedures handled 8
Formalities the institution is responsible for or handles a step of.
Company creation
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Register a sole proprietorship
A sole proprietorship lets a person run a commercial activity in their own name. The owner's personal assets and the business assets are not separated, and liability is unlimited....
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Set up a public limited company (SA)
The public limited company suits projects with several shareholders or plans for a listing. The online one-stop shop states a minimum share capital of XAF 10 million, mandatory use...
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Set up a limited liability company (SARL)
The SARL, and its single-member version (SARLU), is set up online through the ANPI-Gabon digital one-stop shop. The file then follows a single circuit covering registration of deed...
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Open a branch of a foreign company
A foreign company can operate in Gabon through a branch, an establishment with no separate legal personality. In addition to the usual documents, the online one-stop shop asks for...
Customs clearance and taxation
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Obtain a tax identification number (NIF)
Responsible
The tax identification number (NIF) identifies and locates each taxpayer with the Directorate General of Taxes and is also used for customs formalities. A business must register wi...
Tariffs and taxes
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Corporate income tax and VAT: rates and deadlines
Responsible
Companies established in Gabon pay corporate income tax at 30%, raised to 35% in the oil and mining sectors, with a minimum flat tax of 1% of turnover. VAT applies at a standard 18...
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Use the Investment Charter incentives
The Investment Charter, established by law no. 15/98 of 23 July 1998, sets the general framework of guarantees and benefits offered to investors. It provides in particular for a co...
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Payroll withholding taxes and social contributions
Responsible
Each month the employer withholds personal income tax (IRPP) and the complementary tax on salaries from wages, and pays them to the tax administration by the 15th of the following...
