General tax code

The General Tax Code (CGI) brings together all State taxes in Gabon: corporate income tax, personal income tax, value added tax, excise duties, property taxes, business licence tax, registration and stamp duties, as well as tax procedures and penalties. It is not recast by a single law: its articles are amended every year by the finance law, and the Directorate General of Taxes publishes a consolidated version. The 2025 finance law revised the territorial scope of tax, the definition of permanent establishment and certain exemptions, and the 2026 finance law raised several rates, reformed the business licence tax and VAT and made standardised electronic invoices mandatory. Before any decision, the consolidated version in force should be checked with the tax administration.