Tariffs and taxes
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 corporate tax exemption during the first three financial years, declining-balance depreciation, loss carry-forward, a zero VAT rate on exports and customs duty suspensions for export activities.
- Steps
- 4
- Total indicative delay
- At least 2 days
- 3 steps without a published delay
- Indicative
- Total indicative cost
- Proportional or variable fees
- Last validation
- 21 September 2026
- Version 1
- Responsible institution
- National Investment Promotion Agency of Gabon (ANPI-Gabon)
- Freshness
- Up to date
Steps
-
Identify the applicable regime
What to do
Activities outside sector codes and regulated professions only require a simple declaration at the one-stop shop. Sectors covered by a specific code, notably the extraction and processing of natural resources, follow their own tax and technical rules.
- Channel
- Online or at the counter
- Delay
- Not published
-
File at the one-stop shop
What to do
File the incorporation or project file with ANPI-Gabon. For an activity under a sector code, approval is granted by the supervising minister on the advice of a decision committee within 30 days of filing. For a regulated profession, the competent body or professional order decides within 15 days.
- Channel
- Online or at the counter
- Delay
- 48 hours (simple declaration), 15 days (regulated profession) or 30 days (sector code), under articles 8 to 10 of the Charter Official
- Documents
-
Apply the general tax benefits
What to do
The Charter provides for a corporate tax exemption during the first three financial years, declining-balance depreciation and loss carry-forward. PwC reports that new companies are exempt from the minimum flat tax. Since the 2026 finance law, contractual or individual exemption schemes remain subject to minimum taxation, including a 5% VAT floor rate.
- Institution
- Directorate General of Taxes (DGI)
- Channel
- Online or at the counter
- Delay
- Not published
- Documents
-
Apply for duty suspension regimes
What to do
Export-oriented activities can benefit from duty suspension through temporary admission, duty-free entry or inward processing, within the CEMAC common external tariff. The application is made to customs.
- Channel
- At the counter
- Delay
- Not published
- Fees
-
- Not published
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.
-
Prior authorisation issued by the supervising administration for regulated activities, for example in health or education. It is only required when the activity is subject to it.
-
Certificate issued by the Directorate General of Taxes stating the taxpayer's identification, activity, address and tax identification number (NIF).
Fees
| Step | Fee | Amount | Basis | Status |
|---|---|---|---|---|
| 4 | Not published | Not published | Variable |
Legal basis
-
Law
Investment charter -
Law
2026 finance law
Ask a question about this procedure
The assistant answers from the procedures and texts published on the portal, with sources.
Sources
5 sources cited
- Loi n° 15/98 instituant la Charte des investissements (texte reproduit par Droit-Afrique) (opens in a new tab)
- Loi n° 15-98 du 23 juillet 1998 instituant la Charte des investissements en République gabonaise (opens in a new tab)
- Formalisation : liste des pièces et circuit de création d'entreprise (opens in a new tab)
- Gabon, corporate, taxes on corporate income (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)
