{
    "schema_version": "1.0",
    "slug": "incitations-charte-investissements",
    "category": "tariffs_taxes",
    "regime": "domestic",
    "status": "published",
    "title": {
        "fr": "Bénéficier des incitations de la Charte des investissements",
        "en": "Use the Investment Charter incentives"
    },
    "summary": {
        "fr": "La Charte des investissements, instituée par la loi n° 15/98 du 23 juillet 1998, fixe le cadre général des garanties et des avantages offerts aux investisseurs. Elle prévoit notamment l'exonération d'impôt sur les sociétés pendant les trois premiers exercices, des amortissements dégressifs, le report des déficits, le taux nul de TVA à l'export et des suspensions de droits de douane pour les activités exportatrices.",
        "en": "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."
    },
    "product_scope": "all",
    "country_scope": {
        "type": "any",
        "countries": "all"
    },
    "responsible_institution": {
        "slug": "anpi-gabon",
        "name": {
            "fr": "Agence nationale de promotion des investissements du Gabon",
            "en": "National Investment Promotion Agency of Gabon"
        },
        "acronym": "ANPI-Gabon"
    },
    "focal_point": null,
    "legal_basis": [
        {
            "slug": "charte-investissements-1998",
            "title": {
                "fr": "Charte des investissements",
                "en": "Investment charter"
            },
            "reference": "Loi n° 15/98 du 23 juillet 1998 instituant la Charte des investissements en République gabonaise",
            "type": "law",
            "url": "https://www.wipo.int/wipolex/en/legislation/details/8820",
            "superseded": false
        },
        {
            "slug": "loi-finances-2026",
            "title": {
                "fr": "Loi de finances 2026",
                "en": "2026 finance law"
            },
            "reference": "Loi n° 041/2025 du 29 décembre 2025 déterminant les ressources et les charges de l'État pour l'année 2026",
            "type": "law",
            "url": "https://blog.avocats.deloitte.fr/gabon-les-principales-mesures-de-la-loi-de-finances-pour-2026/",
            "superseded": false
        }
    ],
    "prerequisites": [],
    "related_procedures": [],
    "steps": [
        {
            "position": 1,
            "title": {
                "fr": "Identifier le régime applicable",
                "en": "Identify the applicable regime"
            },
            "description": {
                "fr": "Les activités hors codes spécifiques et hors professions réglementées relèvent d'une simple déclaration au guichet unique. Les secteurs couverts par un code spécifique, notamment l'exploitation et la transformation des ressources naturelles, obéissent à leurs propres règles fiscales et techniques.",
                "en": "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."
            },
            "authority": {
                "fr": "Agence nationale de promotion des investissements (ANPI-Gabon)",
                "en": "National investment promotion agency (ANPI-Gabon)"
            },
            "institution": {
                "slug": "anpi-gabon",
                "name": {
                    "fr": "Agence nationale de promotion des investissements du Gabon",
                    "en": "National Investment Promotion Agency of Gabon"
                },
                "acronym": "ANPI-Gabon"
            },
            "channel": "both",
            "location": null,
            "delay": {
                "min_days": null,
                "max_days": null,
                "label": {
                    "fr": "Non communiqué",
                    "en": "Not published"
                },
                "official": false
            },
            "prerequisites": [],
            "url": "https://investingabon.ga/formalisation",
            "documents": [],
            "fees": []
        },
        {
            "position": 2,
            "title": {
                "fr": "Déposer le dossier au guichet unique",
                "en": "File at the one-stop shop"
            },
            "description": {
                "fr": "Déposer le dossier de création ou de projet à l'ANPI-Gabon. Pour une activité relevant d'un code spécifique, l'agrément est prononcé par le ministre de tutelle sur avis d'un comité décisionnel, au plus tard 30 jours après le dépôt. Pour une profession réglementée, l'organisme ou l'ordre compétent statue au plus tard en 15 jours.",
                "en": "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."
            },
            "authority": {
                "fr": "Agence nationale de promotion des investissements (ANPI-Gabon)",
                "en": "National investment promotion agency (ANPI-Gabon)"
            },
            "institution": {
                "slug": "anpi-gabon",
                "name": {
                    "fr": "Agence nationale de promotion des investissements du Gabon",
                    "en": "National Investment Promotion Agency of Gabon"
                },
                "acronym": "ANPI-Gabon"
            },
            "channel": "both",
            "location": null,
            "delay": {
                "min_days": 2,
                "max_days": 30,
                "label": {
                    "fr": "48 heures (simple déclaration), 15 jours (profession réglementée) ou 30 jours (code spécifique), selon les articles 8 à 10 de la Charte",
                    "en": "48 hours (simple declaration), 15 days (regulated profession) or 30 days (sector code), under articles 8 to 10 of the Charter"
                },
                "official": true
            },
            "prerequisites": [],
            "url": "https://investingabon.ga/formalisation",
            "documents": [
                {
                    "slug": "agrement-technique",
                    "name": {
                        "fr": "Agrément technique",
                        "en": "Technical approval"
                    },
                    "notes": null,
                    "template_url": null
                }
            ],
            "fees": []
        },
        {
            "position": 3,
            "title": {
                "fr": "Appliquer les avantages fiscaux de droit commun",
                "en": "Apply the general tax benefits"
            },
            "description": {
                "fr": "La Charte annonce l'exonération d'impôt sur les sociétés pendant les trois premiers exercices, les amortissements dégressifs et le report des déficits. PwC indique que les entreprises nouvelles sont dispensées de l'impôt minimum forfaitaire. Depuis la loi de finances 2026, les régimes d'exonération conventionnels ou individuels restent soumis à une imposition minimale, dont un taux plancher de TVA de 5 %.",
                "en": "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."
            },
            "authority": {
                "fr": "Direction générale des impôts (DGI)",
                "en": "Directorate General of Taxes (DGI)"
            },
            "institution": {
                "slug": "dgi",
                "name": {
                    "fr": "Direction générale des impôts",
                    "en": "Directorate General of Taxes"
                },
                "acronym": "DGI"
            },
            "channel": "both",
            "location": null,
            "delay": {
                "min_days": null,
                "max_days": null,
                "label": {
                    "fr": "Non communiqué",
                    "en": "Not published"
                },
                "official": false
            },
            "prerequisites": [],
            "url": "https://faolex.fao.org/docs/pdf/Gab190565.pdf",
            "documents": [
                {
                    "slug": "attestation-immatriculation-fiscale",
                    "name": {
                        "fr": "Attestation d'immatriculation fiscale (NIF)",
                        "en": "Tax registration certificate (NIF)"
                    },
                    "notes": null,
                    "template_url": null
                }
            ],
            "fees": []
        },
        {
            "position": 4,
            "title": {
                "fr": "Demander les régimes douaniers suspensifs",
                "en": "Apply for duty suspension regimes"
            },
            "description": {
                "fr": "Les activités tournées vers l'exportation peuvent bénéficier d'une suspension des droits de douane sous forme d'admission temporaire, d'entrée en franchise ou de perfectionnement actif, dans le cadre du tarif extérieur commun de la CEMAC. La demande se fait auprès de la douane.",
                "en": "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."
            },
            "authority": {
                "fr": "Direction générale des douanes et droits indirects (DGDDI)",
                "en": "Directorate General of Customs and Indirect Duties (DGDDI)"
            },
            "institution": {
                "slug": "dgdd",
                "name": {
                    "fr": "Direction générale des douanes et droits indirects",
                    "en": "Directorate General of Customs and Indirect Duties"
                },
                "acronym": "DGDDI"
            },
            "channel": "counter",
            "location": null,
            "delay": {
                "min_days": null,
                "max_days": null,
                "label": {
                    "fr": "Non communiqué",
                    "en": "Not published"
                },
                "official": false
            },
            "prerequisites": [],
            "url": "https://faolex.fao.org/docs/pdf/Gab190565.pdf",
            "documents": [],
            "fees": [
                {
                    "label": {
                        "fr": "Non communiqué",
                        "en": "Not published"
                    },
                    "amount": null,
                    "currency": "XAF",
                    "basis": "variable",
                    "official": false,
                    "source": null
                }
            ]
        }
    ],
    "indicative_summary": {
        "delay": {
            "fr": "48 heures à 30 jours selon le régime (Charte, art. 8 à 10)",
            "en": "48 hours to 30 days depending on the regime (Charter, art. 8 to 10)"
        },
        "cost": {
            "fr": "Non communiqué",
            "en": "Not published"
        }
    },
    "version": 1,
    "validated_on": "2026-09-21",
    "validated_by": null,
    "next_review_on": "2027-09-21",
    "freshness_override": null,
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    "sources": [
        {
            "title": "Loi n° 15/98 instituant la Charte des investissements (texte reproduit par Droit-Afrique)",
            "publisher": "FAO, base FAOLEX",
            "url": "https://faolex.fao.org/docs/pdf/Gab190565.pdf",
            "retrieved_on": "2026-09-21"
        },
        {
            "title": "Loi n° 15-98 du 23 juillet 1998 instituant la Charte des investissements en République gabonaise",
            "publisher": "ClientEarth",
            "url": "https://www.clientearth.fr/actualites/ressources/loi-n-15-98-du-23-juillet-1998-instituant-la-charte-des-investissements-en-r%C3%A9publique-gabonaise/",
            "retrieved_on": "2026-09-21"
        },
        {
            "title": "Formalisation : liste des pièces et circuit de création d'entreprise",
            "publisher": "ANPI-Gabon",
            "url": "https://investingabon.ga/formalisation",
            "retrieved_on": "2026-09-21"
        },
        {
            "title": "Gabon, corporate, taxes on corporate income (last reviewed 6 August 2026)",
            "publisher": "PwC Worldwide Tax Summaries",
            "url": "https://taxsummaries.pwc.com/gabon/corporate/taxes-on-corporate-income",
            "retrieved_on": "2026-09-21"
        },
        {
            "title": "Gabon : les principales mesures de la loi de finances pour 2026 (9 avril 2026)",
            "publisher": "Deloitte Société d'Avocats",
            "url": "https://blog.avocats.deloitte.fr/gabon-les-principales-mesures-de-la-loi-de-finances-pour-2026/",
            "retrieved_on": "2026-09-21"
        }
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    "url": "https://gaboneco.ga/procedures/fiche/incitations-charte-investissements",
    "exported_at": "2026-09-23T09:52:37+01:00"
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