{
    "schema_version": "1.0",
    "slug": "impot-societes-tva-obligations",
    "category": "tariffs_taxes",
    "regime": "domestic",
    "status": "published",
    "title": {
        "fr": "Impôt sur les sociétés et TVA : taux et échéances",
        "en": "Corporate income tax and VAT: rates and deadlines"
    },
    "summary": {
        "fr": "Les sociétés établies au Gabon sont soumises à l'impôt sur les sociétés au taux de 30 %, porté à 35 % dans les secteurs pétrolier et minier, avec un impôt minimum forfaitaire de 1 % du chiffre d'affaires. La TVA s'applique au taux normal de 18 %, avec des taux réduits de 10 % et 5 % et un taux nul à l'export. La loi de finances 2026 rend la facture électronique obligatoire.",
        "en": "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."
    },
    "product_scope": "all",
    "country_scope": {
        "type": "any",
        "countries": "all"
    },
    "responsible_institution": {
        "slug": "dgi",
        "name": {
            "fr": "Direction générale des impôts",
            "en": "Directorate General of Taxes"
        },
        "acronym": "DGI"
    },
    "focal_point": null,
    "legal_basis": [
        {
            "slug": "loi-finances-2026",
            "title": {
                "fr": "Loi de finances 2026",
                "en": "2026 finance law"
            },
            "reference": "Loi n° 041/2025 du 29 décembre 2025 déterminant les ressources et les charges de l'État pour l'année 2026",
            "type": "law",
            "url": "https://blog.avocats.deloitte.fr/gabon-les-principales-mesures-de-la-loi-de-finances-pour-2026/",
            "superseded": false
        },
        {
            "slug": "loi-finances-2025",
            "title": {
                "fr": "Loi de finances 2025",
                "en": "2025 finance law"
            },
            "reference": "Loi n° 033/2024 du 30 décembre 2024 déterminant les ressources et les charges de l'État pour l'année 2025",
            "type": "law",
            "url": "https://directinfosgabon.com/telechargez-et-consultez-la-loi-de-finances-2025-officiel/",
            "superseded": false
        }
    ],
    "prerequisites": [],
    "related_procedures": [],
    "steps": [
        {
            "position": 1,
            "title": {
                "fr": "Payer le premier acompte d'impôt sur les sociétés",
                "en": "Pay the first corporate tax instalment"
            },
            "description": {
                "fr": "Verser, au plus tard le 30 novembre, un premier acompte égal à 25 % de l'impôt dû au titre de l'exercice précédent. L'exercice fiscal correspond à l'année civile.",
                "en": "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."
            },
            "authority": {
                "fr": "Direction générale des impôts (DGI)",
                "en": "Directorate General of Taxes (DGI)"
            },
            "institution": {
                "slug": "dgi",
                "name": {
                    "fr": "Direction générale des impôts",
                    "en": "Directorate General of Taxes"
                },
                "acronym": "DGI"
            },
            "channel": "both",
            "location": null,
            "delay": {
                "min_days": null,
                "max_days": null,
                "label": {
                    "fr": "Échéance : 30 novembre",
                    "en": "Deadline: 30 November"
                },
                "official": true
            },
            "prerequisites": [],
            "url": "https://taxsummaries.pwc.com/gabon/corporate/tax-administration",
            "documents": [],
            "fees": [
                {
                    "label": {
                        "fr": "Premier acompte : 25 % de l'impôt de l'exercice précédent",
                        "en": "First instalment: 25% of the previous year's tax"
                    },
                    "amount": 25,
                    "currency": "XAF",
                    "basis": "percentage",
                    "official": true,
                    "source": null
                }
            ]
        },
        {
            "position": 2,
            "title": {
                "fr": "Payer le second acompte",
                "en": "Pay the second instalment"
            },
            "description": {
                "fr": "Verser, au plus tard le 30 janvier, un second acompte égal à 33 % de l'impôt dû au titre de l'exercice précédent.",
                "en": "Pay, by 30 January, a second instalment equal to 33% of the tax assessed for the previous year."
            },
            "authority": {
                "fr": "Direction générale des impôts (DGI)",
                "en": "Directorate General of Taxes (DGI)"
            },
            "institution": {
                "slug": "dgi",
                "name": {
                    "fr": "Direction générale des impôts",
                    "en": "Directorate General of Taxes"
                },
                "acronym": "DGI"
            },
            "channel": "both",
            "location": null,
            "delay": {
                "min_days": null,
                "max_days": null,
                "label": {
                    "fr": "Échéance : 30 janvier",
                    "en": "Deadline: 30 January"
                },
                "official": true
            },
            "prerequisites": [],
            "url": "https://taxsummaries.pwc.com/gabon/corporate/tax-administration",
            "documents": [],
            "fees": [
                {
                    "label": {
                        "fr": "Second acompte : 33 % de l'impôt de l'exercice précédent",
                        "en": "Second instalment: 33% of the previous year's tax"
                    },
                    "amount": 33,
                    "currency": "XAF",
                    "basis": "percentage",
                    "official": true,
                    "source": null
                }
            ]
        },
        {
            "position": 3,
            "title": {
                "fr": "Déposer la déclaration annuelle et payer le solde",
                "en": "File the annual return and pay the balance"
            },
            "description": {
                "fr": "Déposer la déclaration des résultats de l'année précédente avant le 30 avril et payer le solde. L'impôt sur les sociétés est de 30 %, ou 35 % pour le pétrole et les mines. Il ne peut être inférieur à l'impôt minimum forfaitaire (1 % du chiffre d'affaires) ni à un minimum de perception de 500 000 FCFA ; les entreprises nouvelles et exonérées en sont dispensées.",
                "en": "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."
            },
            "authority": {
                "fr": "Direction générale des impôts (DGI)",
                "en": "Directorate General of Taxes (DGI)"
            },
            "institution": {
                "slug": "dgi",
                "name": {
                    "fr": "Direction générale des impôts",
                    "en": "Directorate General of Taxes"
                },
                "acronym": "DGI"
            },
            "channel": "both",
            "location": null,
            "delay": {
                "min_days": null,
                "max_days": null,
                "label": {
                    "fr": "Échéance : 30 avril",
                    "en": "Deadline: 30 April"
                },
                "official": true
            },
            "prerequisites": [],
            "url": "https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income",
            "documents": [
                {
                    "slug": "declaration-fiscale-annuelle",
                    "name": {
                        "fr": "Déclaration annuelle de résultats",
                        "en": "Annual tax return"
                    },
                    "notes": null,
                    "template_url": null
                }
            ],
            "fees": [
                {
                    "label": {
                        "fr": "Impôt sur les sociétés, taux normal",
                        "en": "Corporate income tax, standard rate"
                    },
                    "amount": 30,
                    "currency": "XAF",
                    "basis": "percentage",
                    "official": true,
                    "source": null
                },
                {
                    "label": {
                        "fr": "Impôt sur les sociétés, secteurs pétrolier et minier",
                        "en": "Corporate income tax, oil and mining sectors"
                    },
                    "amount": 35,
                    "currency": "XAF",
                    "basis": "percentage",
                    "official": true,
                    "source": null
                },
                {
                    "label": {
                        "fr": "Impôt minimum forfaitaire (IMF) : 1 % du chiffre d'affaires",
                        "en": "Minimum flat tax (IMF): 1% of turnover"
                    },
                    "amount": 1,
                    "currency": "XAF",
                    "basis": "percentage",
                    "official": true,
                    "source": null
                },
                {
                    "label": {
                        "fr": "Minimum de perception annuel",
                        "en": "Annual minimum collection"
                    },
                    "amount": 500000,
                    "currency": "XAF",
                    "basis": "fixed",
                    "official": true,
                    "source": null
                }
            ]
        },
        {
            "position": 4,
            "title": {
                "fr": "Facturer et déclarer la TVA",
                "en": "Invoice and declare VAT"
            },
            "description": {
                "fr": "Les entreprises dont le chiffre d'affaires hors taxes atteint 60 millions de FCFA sont redevables de la TVA : taux normal de 18 %, taux réduits de 10 % et 5 % pour certains produits, taux nul à l'exportation. La loi de finances 2026 rend la facture électronique normalisée obligatoire et conditionne la déduction de la TVA à sa réception. Le calendrier des déclarations est fixé par la DGI.",
                "en": "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."
            },
            "authority": {
                "fr": "Direction générale des impôts (DGI)",
                "en": "Directorate General of Taxes (DGI)"
            },
            "institution": {
                "slug": "dgi",
                "name": {
                    "fr": "Direction générale des impôts",
                    "en": "Directorate General of Taxes"
                },
                "acronym": "DGI"
            },
            "channel": "both",
            "location": null,
            "delay": {
                "min_days": null,
                "max_days": null,
                "label": {
                    "fr": "Non communiqué",
                    "en": "Not published"
                },
                "official": false
            },
            "prerequisites": [],
            "url": "https://taxsummaries.pwc.com/gabon/corporate/other-taxes",
            "documents": [],
            "fees": [
                {
                    "label": {
                        "fr": "TVA, taux normal",
                        "en": "VAT, standard rate"
                    },
                    "amount": 18,
                    "currency": "XAF",
                    "basis": "percentage",
                    "official": true,
                    "source": null
                },
                {
                    "label": {
                        "fr": "TVA, taux réduit",
                        "en": "VAT, reduced rate"
                    },
                    "amount": 10,
                    "currency": "XAF",
                    "basis": "percentage",
                    "official": true,
                    "source": null
                },
                {
                    "label": {
                        "fr": "TVA, taux réduit sur certains produits",
                        "en": "VAT, reduced rate on certain products"
                    },
                    "amount": 5,
                    "currency": "XAF",
                    "basis": "percentage",
                    "official": true,
                    "source": null
                }
            ]
        }
    ],
    "indicative_summary": {
        "delay": {
            "fr": "Acomptes au 30 novembre et au 30 janvier, déclaration et solde avant le 30 avril",
            "en": "Instalments by 30 November and 30 January, return and balance before 30 April"
        },
        "cost": {
            "fr": "IS 30 % (35 % pétrole et mines), IMF 1 % du chiffre d'affaires, minimum 500 000 FCFA ; TVA 18 %",
            "en": "CIT 30% (35% oil and mining), IMF 1% of turnover, minimum XAF 500,000; VAT 18%"
        }
    },
    "version": 1,
    "validated_on": "2026-09-21",
    "validated_by": null,
    "next_review_on": "2027-09-21",
    "freshness_override": null,
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    "sources": [
        {
            "title": "Gabon, corporate, taxes on corporate income (last reviewed 6 August 2026)",
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            "url": "https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income",
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        {
            "title": "Gabon, corporate, tax administration (last reviewed 6 August 2026)",
            "publisher": "PwC Worldwide Tax Summaries",
            "url": "https://taxsummaries.pwc.com/gabon/corporate/tax-administration",
            "retrieved_on": "2026-09-21"
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        {
            "title": "Gabon, corporate, other taxes (last reviewed 6 August 2026)",
            "publisher": "PwC Worldwide Tax Summaries",
            "url": "https://taxsummaries.pwc.com/gabon/corporate/other-taxes",
            "retrieved_on": "2026-09-21"
        },
        {
            "title": "Gabon : les principales mesures de la loi de finances pour 2026 (9 avril 2026)",
            "publisher": "Deloitte Société d'Avocats",
            "url": "https://blog.avocats.deloitte.fr/gabon-les-principales-mesures-de-la-loi-de-finances-pour-2026/",
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    "exported_at": "2026-09-23T09:51:43+01:00"
}