Law
Investment charter
Summary
This law sets the general framework for investment in Gabon and replaces the 1989 investment code. The annexed charter guarantees equal treatment of investors regardless of origin, property rights, access to foreign currency and repatriation of capital and profits under the rules of the franc zone and the Bank of Central African States (BEAC). It recalls Gabon's membership of the Organisation for the Harmonisation of Business Law in Africa (OHADA), the International Centre for Settlement of Investment Disputes (ICSID) and the Multilateral Investment Guarantee Agency (MIGA). It provides for an investment promotion agency hosting a one-stop shop for company formation, with a simple declaration regime for non-regulated activities. On taxation it sets principles of moderation: the common external tariff of the Central African Economic and Monetary Community (CEMAC), zero-rated value added tax (VAT) on exports, corporate income tax exemption for the first three financial years and loss carry-forward. Sector codes supplement the charter. According to Gabonreview, in June 2026 a new investment code was still awaiting promulgation.
Official documents
Copies hosted by Gabon Eco, as published by their publisher.
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Law No. 15/1998 establishing the Investment Charter
