2025 finance law

The 2025 finance law, published in Official Journal No. 51 bis of 20 January 2025, sets State budget expenditure at CFA francs 2,794,543,066,226 and balances all budget, treasury and financing operations at CFA francs 4,204,889,659,288. It amends several articles of the General Tax Code. In particular, it exempts from corporate income tax, for their first three years, hotel businesses making a new investment of at least CFA francs 300 million excluding tax and, during their project, companies approved to develop land for social housing. It clarifies the territorial scope of tax and the notion of permanent establishment, including for capital gains on shares in companies located in Gabon. It also creates a fee for the protection of personal data and privacy, due in respect of people whose data is processed by entities established in Gabon.