Tax
A tax code inside CEMAC VAT rules, dominated by petroleum terms
Corporate income tax is 35% and VAT is 15% under the CEMAC framework. Hydrocarbon taxation operates through production-sharing contracts under the 2006 law and supplies the great majority of revenue.
Key rules
- Jurisdiction — The tax administration assesses; administrative review precedes court appeal.
- Deadline — Corporate return: within the statutory period after year end
- Deadline — Monthly VAT return: by the statutory date
Governing law
- Ley reguladora del Sistema Tributario
- CEMAC VAT harmonisation directive
- Ley n° 8/2006 de Hidrocarburos — production sharing and state participation
In practice
As in Gabon and Congo, the operative fiscal instrument for the dominant sector is the production-sharing contract rather than the tax code, and the state's mandatory participation through GEPetrol structures the economics more than the headline rates do.