Gabon

Last update: 2026-05-07
GA XAFFr 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.
Personal income
0 → 35%
progressive
Corporate
30%
flat
Capital gains
20%
flat
VAT (standard)
18%
standard rate
i 4.2 PRIVACY GRADE
i 3.4 VERY LOW TAX
i 2.9 HOLDING
i 2.9 DIVIDEND PIPELINE
i 2 CRYPTO HAVEN
i 2 EASY CITIZENSHIP
VERYLOW TAX 3.4/10 HOLDING 2.9/10 DIVIDENDPIPELINE 2.9/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 4.2/10 EASYCITIZENSHIP 2/10
01/08

Will Gabon tax what you earn?

income tax tax residency territorial system

YES, A LOT. Gabon taxes personal income heavily, peaking at 35%. Standard residency rules apply (day-count, economic interest, habitual abode), so anyone who actually lives here pays the full schedule. The state shows up.

Personal income taxi
0 → 35%
progressive · 8 brackets
Income simulatori
Income
Tax due
Effective rate
all-in
Marginal rate
+5%
Complementary tax on salaries (TCTS) on monthly income exceeding XAF 150,000
Tax residence testi
183days
183-day rule
Economic interest
Family centre
Habitual abode
Extended-stay test
Just one rule above is enough to make you tax-resident here.
02/08

Will Gabon tax what you own?

capital gains wealth tax inheritance dividends interest

YES, FAIRLY. Gabon taxes capital gains at 20% on disposal, with no annual wealth overlay and no inheritance regime. The state takes its cut when value moves, not while it sits.

Capital gainsi
20%
flat
Dividend taxi
35%
progressive
Interest incomei
35%
progressive
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
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-cryptoi
TAXABLE
each swap counts as a disposal — gains realised at every trade
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
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.
03/08

Is it easy to run a company in Gabon?

corporate tax criminal liability public registry VAT IP box

NO. Gabon runs the full pressure stack: corporate tax at 30%, criminal liability for misuse of corporate assets (your own consent doesn't waive the offense; using company funds for personal purposes is prosecutable, even as sole shareholder), and public corporate registries (your name as shareholder visible to anyone with a browser). Heavy rate, real prosecution risk, full ownership visibility. Hard to design a worse operating frame for an owner-operator.

Corporate taxi
30%
flat · +5% companies operating in the oil and mining sectors (total rate 35%) · +20% branch profit remittance to a foreign head office (withholding tax)
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
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 privacyi
PUBLIC PAYWALL
Registre du Commerce et du Crédit Mobilier (RCCM) - ANPI Gabon
Directors privacyi
PUBLIC PAYWALL
Registre du Commerce et du Crédit Mobilier (RCCM) - ANPI Gabon
Incorporation costi
Limited Liability Company
Société à Responsabilité Limitée (SARL)
ANPI/GNI Official Registration Fees (Registry, Publication, and Tax ID) USD 502
Professional Incorporation Services (Legal drafting and administrative handling) USD 1,763
Total USD 2,265
VAT standard ratei
18%
single rate · no reduced tiers
18%
Construction
18%
construction
04/08

Is Gabon good for your holding company?

treaty network participation exemption withholding

NO. Gabon doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
90%
25% holding · 24 months min
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
20%
non-resident outbound
WHT · interest
20%
non-resident outbound
WHT · royalties
25%
non-resident outbound
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
origin · GA 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with GA.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from Gabon?

exit tax territorial system dual citizenship

SOME. Gabon taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Gabon protect your privacy?

info exchange corporate registries

PARTLY. Gabon has signed most of the standard exchange frameworks and operates a public corporate registry. Financial accounts are reported to your home tax authority, and your shareholdings are visible to anyone. Privacy is shallow on both axes.

Multilateral reporting frameworks 1/10 active · 4 pending
CRS
CARF
FATCA
MLI
2017
BEPS
MAAC
2014
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Gabon itself a liability?

blacklists FATF standing

NO. Gabon carries no entries on any major blacklist, though it sits outside FATF membership. Counterparties may apply light extra due diligence, but no formal stigma attaches to dealing with it.

Blacklist exposure Clear everywhere
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Gabon?

press freedom crypto CBDC EU

PARTLY. Gabon scores in the middle band of the RSF press-freedom index (rank #41): civil society operates but the boundaries are real. Crypto sits in the standard regulated tier.

Press freedom · RSF indexi
41/180
score 70 · ↑ 15 ranks year-on-year
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record
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.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.