Tariffs and taxes
Corporate income tax and VAT: rates and deadlines
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% rate, with reduced rates of 10% and 5% and a zero rate on exports. The 2026 finance law makes electronic invoicing mandatory.
- Steps
- 4
- Total indicative delay
- Not published
- Total indicative cost
- 500,000 FCFA
- plus 8 proportional or variable fees
- Official amounts
- Last validation
- 21 September 2026
- Version 1
- Responsible institution
- Directorate General of Taxes (DGI)
- Freshness
- Up to date
Steps
-
Pay the first corporate tax instalment
What to do
Pay, by 30 November, a first instalment equal to 25% of the tax assessed for the previous year. The tax year is the calendar year.
- Institution
- Directorate General of Taxes (DGI)
- Channel
- Online or at the counter
- Delay
- Deadline: 30 November
- Fees
-
- First instalment: 25% of the previous year's tax 25% Official
-
Pay the second instalment
What to do
Pay, by 30 January, a second instalment equal to 33% of the tax assessed for the previous year.
- Institution
- Directorate General of Taxes (DGI)
- Channel
- Online or at the counter
- Delay
- Deadline: 30 January
- Fees
-
- Second instalment: 33% of the previous year's tax 33% Official
-
File the annual return and pay the balance
What to do
File the return for the previous year before 30 April and pay the balance. Corporate income tax is 30%, or 35% for oil and mining. It cannot be lower than the minimum flat tax (1% of turnover) or a minimum collection of XAF 500,000; new and exempt companies are not subject to these minimums.
- Institution
- Directorate General of Taxes (DGI)
- Channel
- Online or at the counter
- Delay
- Deadline: 30 April
- Fees
-
- Corporate income tax, standard rate 30% Official
- Corporate income tax, oil and mining sectors 35% Official
- Minimum flat tax (IMF): 1% of turnover 1% Official
- Annual minimum collection 500,000 FCFA Official
- Documents
-
Invoice and declare VAT
What to do
Businesses with turnover excluding tax of XAF 60 million or more are liable for VAT: standard rate 18%, reduced rates of 10% and 5% for certain products, zero rate on exports. The 2026 finance law makes standardised electronic invoices mandatory and makes VAT deduction conditional on receiving them. The filing calendar is set by the DGI.
- Institution
- Directorate General of Taxes (DGI)
- Channel
- Online or at the counter
- Delay
- Not published
- Fees
-
- VAT, standard rate 18% Official
- VAT, reduced rate 10% Official
- VAT, reduced rate on certain products 5% Official
Process diagram (BPMN)
The diagram cannot be displayed: the BPMN file is invalid.
Documents to prepare
Tick each document as you go. Official templates can be downloaded when they exist.
-
Return of the previous financial year's results, filed with the tax administration. The template and list of schedules are set by the Directorate General of Taxes.
Fees
| Step | Fee | Amount | Basis | Status |
|---|---|---|---|---|
| 1 | First instalment: 25% of the previous year's tax | 25% | Percentage | Official |
| 2 | Second instalment: 33% of the previous year's tax | 33% | Percentage | Official |
| 3 | Corporate income tax, standard rate | 30% | Percentage | Official |
| 3 | Corporate income tax, oil and mining sectors | 35% | Percentage | Official |
| 3 | Minimum flat tax (IMF): 1% of turnover | 1% | Percentage | Official |
| 3 | Annual minimum collection | 500,000 FCFA | Fixed amount | Official |
| 4 | VAT, standard rate | 18% | Percentage | Official |
| 4 | VAT, reduced rate | 10% | Percentage | Official |
| 4 | VAT, reduced rate on certain products | 5% | Percentage | Official |
Amounts marked "official" are taken from official publications or international institutions, cited in the sources of this sheet. See the sources
Legal basis
-
Law
2026 finance law -
Law
2025 finance law
Ask a question about this procedure
The assistant answers from the procedures and texts published on the portal, with sources.
Sources
4 sources cited
- Gabon, corporate, taxes on corporate income (last reviewed 6 August 2026) (opens in a new tab)
- Gabon, corporate, tax administration (last reviewed 6 August 2026) (opens in a new tab)
- Gabon, corporate, other taxes (last reviewed 6 August 2026) (opens in a new tab)
- Gabon : les principales mesures de la loi de finances pour 2026 (9 avril 2026) (opens in a new tab)
