Tariffs and taxes
Payroll withholding taxes and social contributions
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 month. It also pays employer contributions of 20.1% to the CNSS and CNAMGS, on top of employee contributions.
- Steps
- 3
- Total indicative delay
- Not published
- Total indicative cost
- Proportional or variable fees
- Indicative
- Last validation
- 21 September 2026
- Version 1
- Responsible institution
- Directorate General of Taxes (DGI)
- Freshness
- Up to date
Steps
-
Withhold IRPP and the complementary tax on salaries
What to do
On each payroll, calculate and withhold IRPP and the complementary tax on salaries according to the scale set in the general tax code.
- Institution
- Directorate General of Taxes (DGI)
- Channel
- Online or at the counter
- Delay
- Not published
- Fees
-
- IRPP scale and complementary tax rate: see the general tax code
-
Pay the withholdings to the DGI
What to do
Pay the withheld amounts by the 15th of the month following the payroll.
- Institution
- Directorate General of Taxes (DGI)
- Channel
- Online or at the counter
- Delay
- By the 15th of the following month
-
Declare wages and pay social contributions
What to do
Pay employer contributions: CNSS 16% (family benefits 8%, pensions 5%, work injury 3%) on wages capped at XAF 1.5 million per month, and CNAMGS 4.1% (medical evacuations 0.6%, medicines 2%, hospitalisation 1.5%) on wages capped at XAF 2.5 million per month. Employee contributions are 2.5% for CNSS and 2% for CNAMGS.
- Institution
- National Social Security Fund (CNSS)
- Channel
- Online or at the counter
- Delay
- Not published
- Fees
-
- Employer CNSS and CNAMGS contributions 20.1% Official
- Employee CNSS (2.5%) and CNAMGS (2%) contributions 4.5% Official
- Documents
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.
-
Download the template, CNSS employer declaration notice (opens in a new tab)
Form accompanying the quarterly wage declaration (DTS) sent to the CNSS.
-
Employer declaration notice
-
Official documents
Copies hosted by Gabon Eco, as published by their publisher.
-
Employer declaration notice
Fees
| Step | Fee | Amount | Basis | Status |
|---|---|---|---|---|
| 1 | IRPP scale and complementary tax rate: see the general tax code | Not published | Variable | |
| 3 | Employer CNSS and CNAMGS contributions | 20.1% | Percentage | Official |
| 3 | Employee CNSS (2.5%) and CNAMGS (2%) contributions | 4.5% | 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
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The assistant answers from the procedures and texts published on the portal, with sources.
