# Gabon

 Country code: GA · Currency: XAF · Language: French

**Pros**
- Access to vast natural resources for export-driven ventures in timber, mining, and energy sectors.
- Tax exemptions and simplified regulations within Special Economic Zones to attract foreign capital and industry.
- Currency stability through the CFA Franc peg to the Euro for minimizing hyperinflation and devaluation risks.

**Cons**
- Pervasive corruption and lack of transparency in government procurement and administrative processes.
- Excessive state reliance on oil wealth with unpredictable fiscal policies and market distortions.
- Inadequate transport and energy infrastructure with high operational costs and limited logistical efficiency.

Long story short: In Gabon, without the right contacts or a few bills slipped to the right official, your paperwork will simply rot in a drawer.

The CFA franc gives you a rare monetary stability for Central Africa, the banking system holds up fine, and oil money keeps flooding Libreville with real opportunities.

Other things worth knowing: the capital's wealthy neighborhoods stay pretty safe, roads fall apart fast once you leave the city, the food blends French and local flavors nicely, and the rainforest scenery is genuinely breathtaking.

## Will your income be taxed?

Long story short: YES, A LOT.
**Gabon** shears personal income hard, peaking at **35%**. Residency rules are the classic kit (day counts, economic ties, habitual abode), so if you actually live here, you hand over the full schedule.

The state shows up early, and with a receipt book.

**01.1 Income tax**

| Metric | Value | Detail |
| --- | --- | --- |
| Personal income tax | 0 → 35% | progressive · 8 brackets |

| Bracket (USD) | Rate |
| --- | --- |
| 0 – 2,649 | exempt |
| 2,649 – 3,391 | 5% |
| 3,391 – 4,768 | 10% |
| 4,768 – 6,358 | 15% |
| 6,358 – 9,113 | 20% |
| 9,113 – 13,245 | 25% |
| 13,245 – 19,426 | 30% |
| 19,426 + | 35% |

**01.2 Tax residence test**

_A single active rule is enough to make you tax-resident._

| Metric | Value | Detail |
| --- | --- | --- |
| 183-day rule | does not exist here |  |
| Economic interest | does not exist here |  |
| Family centre | does not exist here |  |
| Habitual abode | exists here |  |
| Extended-stay test | does not exist here |  |

## Will your wealth be taxed?

Long story short: YES, FAIRLY.
**Gabon** takes **20%** when you sell, and that's the whole story: no annual wealth levy, no inheritance regime.

The state waits for the value to move before reaching for it; while it sits, nobody touches it.

**02.1 Investment income**

| Metric | Value | Detail |
| --- | --- | --- |
| Capital gains | 20% | flat |
| Dividend tax | 20% | flat |
| Interest income | 35% | progressive |

| Bracket (USD) | Rate |
| --- | --- |
| 0 – 2,649 | exempt |
| 2,649 – 3,391 | 5% |
| 3,391 – 4,768 | 10% |
| 4,768 – 6,358 | 15% |
| 6,358 – 9,113 | 20% |
| 9,113 – 13,245 | 25% |
| 13,245 – 19,426 | 30% |
| 19,426 + | 35% |

**02.2 Wealth & estate**

| Metric | Value | Detail |
| --- | --- | --- |
| Wealth tax | NONE | no annual wealth tax · no real-estate wealth tax · no net-worth assessment |
| Inheritance system | NONE | no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply. |

**02.3 Crypto**

| Metric | Value | Detail |
| --- | --- | --- |
| Crypto · tax regime | UNREGULATED | Fallback rate: 35% · Gabon has no specific cryptocurrency law, but the Tax Authority (DGI) issued Circular No. 00001/MEF/DGI/DGE/D2 in 2022 classifying crypto-assets as intangible assets. Consequently, gains are treated as taxable income under the General Tax Code. For individuals, this falls under the Personal Income Tax (IRPP), which is a progressive system with a top marginal rate of 35%. While the regional central bank (BEAC) has prohibited financial institutions from facilitating crypto transactions, the tax authority maintains that realized gains are subject to taxation. In the absence of specific exemptions, crypto-to-crypto swaps are treated as taxable disposals of property. |
| Crypto-to-crypto | TAXABLE | each swap counts as a disposal — gains realised at every trade |
| FATF travel rule | NOT SIGNED | no information-sharing obligation on VASP transfers |

## Easy to run a company there?

Long story short: NO.
**Gabon** runs the full pressure stack: corporate tax at **30%**, *criminal liability* for misuse of corporate assets (spend company money on yourself and you're prosecutable, sole shareholder or not; your consent is worthless), and *public registries* (your name in the shop window for anyone with a browser).

Heavy rate, real jail risk, zero discretion. If you set out to design a worse frame for an owner-operator, you'd struggle.

**03.1 Rates**

| Metric | Value | Detail |
| --- | --- | --- |
| Corporate tax | 30% | progressive · +5% companies operating in the oil and mining sectors (35% total rate) |
| VAT standard rate | 18% | single rate · no reduced tiers |

**03.2 Regime & registry**

| Metric | Value | Detail |
| --- | --- | --- |
| IP Box · Patent Box | NONE | no IP regime · IP income taxed under standard corporate rules |
| Misuse of corporate assets | CRIMINAL | criminal liability · Article 522 of the Gabonese Penal Code (Law No. 042/2018 of July 5, 2019) and Article 891 of the OHADA Uniform Act on Commercial Companies (AUSCGIE). · Gabon follows the OHADA principle of the 'Autonomy of the Legal Entity,' meaning the company's assets are legally distinct from those of its shareholders. Under Article 522 of the Penal Code, a sole director-shareholder can be criminally prosecuted for 'Abus de Biens Sociaux' (misuse of corporate assets) if they use company funds for personal gain. The law considers the company a victim even if the sole owner consented, as the act is deemed contrary to the company's independent social interest. Solvency is not a defense against the criminal nature of the act. |
| Shareholders privacy | PUBLIC PAYWALL | Registre du Commerce et du Crédit Mobilier (RCCM) - ANPI Gabon |
| Directors privacy | PUBLIC PAYWALL | Registre du Commerce et du Crédit Mobilier (RCCM) - ANPI Gabon |

**03.3 Incorporation cost**

_In this country, the most standard company form is called Société à Responsabilité Limitée (SARL) (Limited Liability Company). The costs below are for incorporating a company in its simplest form, for reference only._

| Metric | Value | Detail |
| --- | --- | --- |
| ANPI/GNI Official Registration Fees (Registry, Publication, and Tax ID) | USD 503 |  |
| Professional Incorporation Services (Legal drafting and administrative handling) | USD 1,766 |  |
| Total | USD 2,269 |  |

## A good fit for a holding?

Long story short: NO.
**Gabon** has no treaty network at all, which buries the holding question, full stop.

Every dividend in or out eats the statutory withholding at full rate, and no domestic regime can patch a hole that sits on the source side. Don't park a holding here.

**04.1 Substance & exemptions**

| Metric | Value | Detail |
| --- | --- | --- |
| Territorial · individuals | WORLDWIDE | worldwide income taxation regardless of source |
| Territorial · corporates | WORLDWIDE | worldwide corporate taxation |
| Participation exemption | 90% | 25% holding · 24 months min |
| CFC rules | NONE | no controlled foreign corporation regime · foreign-source corporate income out of scope |

**04.2 Withholding tax · non-resident**

| Metric | Value | Detail |
| --- | --- | --- |
| WHT · dividends | 20% | non-resident outbound |
| WHT · interest | 20% | non-resident outbound |
| WHT · royalties | 25% | non-resident outbound |
| Tax-haven WHT | NONE | no punitive rate on record |

**04.3 Treaty network**

| Metric | Value | Detail |
| --- | --- | --- |
| Treaties signed | 0 | active |
| Treaties pending | — | in negotiation |

## Easy to come and go?

Long story short: SOME.
**Gabon** taxes your worldwide income while you're resident, but at least the exit is free: *no exit tax* on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

**05.1 Exit & dual nationality**

| Metric | Value | Detail |
| --- | --- | --- |
| Exit tax | NONE | no triggers active · residence change tax-free · no deemed-disposal mechanism |
| Dual citizenship | FORBIDDEN | naturalisation requires renouncing existing citizenship |

**05.2 Citizenship paths**

| Metric | Value | Detail |
| --- | --- | --- |
| Residence | 5 years | available path to naturalisation |
| Marriage | — | not available |
| Birth | jus soli | available path to naturalisation |
| Descent | — | not available |
| Investment | — | not available |

## Is your money watched?

Long story short: PARTLY.
**Gabon** has signed *most* of the standard exchange frameworks *and* runs a public corporate registry. Your accounts get reported to your home tax office, and your shareholdings sit in the shop window.

Watched on both axes: not wall-to-wall, but don't come here for discretion.

**Multilateral reporting frameworks — 1/9 active · 4 pending**

| Item | Status | Detail |
| --- | --- | --- |
| CRS | None | — |
| CARF | None | — |
| FATCA | None | — |
| MLI | Signed | 2017 |
| BEPS | Signed | — |
| MAAC | Signed | 2014 |
| GLOBAL FORUM | Signed | — |
| EOIR | In force | — |
| CRYPTO TRAVEL RULE | None | — |

## Is it blacklisted?

Long story short: NO.
**Gabon** sits on no major blacklist, though it's *outside* the FATF club.

Some counterparties will run a bit of extra due diligence out of habit, but there's no formal stigma: you won't get hassled for dealing with it.

**Blacklist exposure — Clear everywhere**

| Item | Status | Detail |
| --- | --- | --- |
| EMBARGO | Clear | un / us / eu sanctions |
| FATF | Clear | grey / black list |
| EU | Clear | non-cooperative list |
| FRANCE | Clear | ETNC list |
| SPAIN | Clear | tax-haven list |
| PORTUGAL | Clear | favourable regimes |
| BRAZIL | Clear | low-tax list |

## Do you feel free there?

Long story short: PARTLY.
**Gabon** sits in the *middle band* of the RSF press-freedom index (rank **\#41**): civil society functions, but the walls are real and you'll learn fast where they stand.

Crypto lives in the standard regulated tier.

**08.1 Press freedom**

| Metric | Value | Detail |
| --- | --- | --- |
| Press freedom · RSF index | 41/180 | score 70 · ↑ 15 ranks year-on-year |

Central bank digital currency

NONE

no announced CBDC program · no pilot · no retail or wholesale prototype on record

## Connected to the world?

Long story short: POORLY CONNECTED.
The two rails that matter are both dead in **Gabon**. *Stripe* won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. *Amazon* doesn't deliver either.

Some secondary services run (**3/11**), but for an online business this is swimming against the current.

**Accept payments — 1/6 available**

| Item | Status | Detail |
| --- | --- | --- |
| Stripe | Not available | card payments |
| PayPal | Not available | wallet payments |
| Adyen | Not available | enterprise psp |
| Mollie | Not available | eu payments |
| GoCardless | Not available | direct debit |
| Paddle | Available | merchant of record |

**Bank and move money — 1/3 available**

| Item | Status | Detail |
| --- | --- | --- |
| Wise | Available | multi-currency |
| Revolut | Not available | personal banking |
| Revolut Business | Not available | business banking |

**Buy and sell on Amazon — 1/2 available**

| Item | Status | Detail |
| --- | --- | --- |
| Amazon | Not available | consumer delivery |
| Amazon Seller | Available | marketplace selling |

  SEE ALSO## Other jurisdictions worth comparing

Picked by similarity of strategic profile to Gabon. No editorial ranking — neighbours in the same scoring space.

  PROFILE-ADJACENT Same shape, comparable overall friction.

 [   Burkina Faso BF  → ](https://stateless.sx/en/country/bf) [   Ghana GH  → ](https://stateless.sx/en/country/gh) [   Senegal SN  → ](https://stateless.sx/en/country/sn)

  NOTABLY MORE FAVORABLE Same family of strategies, higher total score.

 [   Egypt EG  → ](https://stateless.sx/en/country/eg) [   Madagascar MG  → ](https://stateless.sx/en/country/mg) [   Rwanda RW  → ](https://stateless.sx/en/country/rw)

  NOTABLY LESS FAVORABLE Same family of strategies, lower total score.

 [   St. Martin MF  → ](https://stateless.sx/en/country/mf) [   St. Pierre & Miquelon PM  → ](https://stateless.sx/en/country/pm) [   Gambia GM  → ](https://stateless.sx/en/country/gm)