The legal system of Gabon
A French-tradition civil-law system and CEMAC member. Following the August 2023 coup, a transitional charter governed until a new constitution was approved by referendum in November 2024, restoring a presidential republic. OHADA governs commercial law; oil, timber and mining dominate practice.
Legal tradition
Gabon belongs to the civil law (french tradition) tradition. A French-tradition civil-law system and CEMAC member. Following the August 2023 coup, a transitional charter governed until a new constitution was approved by referendum in November 2024, restoring a presidential republic. OHADA governs commercial law; oil, timber and mining dominate practice.
How power is divided
Presidential system under the 2024 constitution, with a bicameral Parliament of National Assembly and Senate and a judiciary headed by the Court of Cassation, Council of State and Constitutional Court.
Where law comes from
- Constitution of 2024
- Adopted by referendum after the transitional period.
- OHADA Uniform Acts
- Directly applicable commercial law.
- CEMAC community law
- Regional economic and monetary rules.
- Laws and ordinances
- Parliamentary statutes and delegated instruments.
- Codes
- Civil, penal (2019), labour (2021), forestry and hydrocarbons codes.
The legal profession
Avocats admitted through the Ordre des avocats du Gabon; notaires and huissiers are separate regulated professions.
Law by topic in Gabon
- Tax LawA General Tax Code amended annually, inside CEMAC VAT rulesThe Code Général des Impôts is revised by each year's finance law. Corporate income tax is 30% generally and higher for oil and mining, and VAT is 18% under the CEMAC directive.
- Business & CorporateOHADA Uniform Acts as directly applicable commercial law, with the CCJA as final appealCommercial law is not primarily national. The OHADA Uniform Acts apply directly and take precedence over conflicting domestic provisions, and the Cour commune de justice et d'arbitrage (CCJA) in Abidjan — not the national supreme court — is the final instance on their interpretation. Gabon's hydrocarbon sector operates under a separate 2019 Petroleum Code whose production-sharing terms sit outside the Uniform Acts.
- Criminal LawThe 2019 Penal Code, with a 2020 decriminalisation reversalGabon recodified its criminal law in 2019. The new code criminalised same-sex relations, and parliament reversed that provision in 2020 after domestic and international objection — an unusually rapid legislative reversal.
- Employment & LabourThe 2021 Labour Code, replacing the 1994 textLaw 022/2021 replaced the 1994 Labour Code, revising dismissal procedure, fixed-term contracts and the treatment of foreign workers. The statutory week is 40 hours and gabonisation rules restrict some posts to nationals.
- Immigration & NationalityResidence permits tied to employment, with CEMAC free movementEntry and residence are governed by the 1998 law and its decrees, with residence generally tied to an authorised employment contract. CEMAC nationals enjoy visa-free entry under the free-movement protocol.
- Civil ProcedureFrench-derived procedure with OHADA executionCivil procedure follows the received French model, with OHADA's simplified recovery and enforcement Act governing execution. The Cour de cassation is the final national instance and the CCJA takes Uniform Act questions.
- Family LawThe Civil Code's first part, with polygamy elected at marriageFamily law sits in the first part of the Gabonese Civil Code. Marriage may be monogamous or polygamous by election, and the 2021 reforms removed the husband's status as head of household and equalised authority over children and property.
- Property & LandTorrens-style registration with extensive state ownershipLand is registered under a system derived from the French régime foncier, with unregistered land treated as state domain. Forest land, which covers most of the country, is allocated by concession under the Forest Code rather than sold.
- Constitutional LawThe 1991 constitution, heavily revised, and the 2023 transitionThe 1991 constitution established a semi-presidential republic and has been revised repeatedly, including in 2018 and 2023. Following the August 2023 coup the constitutional order was suspended and a transitional charter governed until a new constitution was approved by referendum in November 2024.
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