Tax
A General Tax Code amended annually, inside CEMAC VAT rules
The 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.
Key rules
- Jurisdiction — The Direction Générale des Impôts assesses; the administrative courts hear appeals.
- Deadline — Corporate return: 30 April
- Deadline — Monthly VAT return: by the 20th of the following month
Governing law
- Code Général des Impôts, as amended annually
- CEMAC VAT harmonisation directive
- Loi n° 002/2019 — petroleum fiscal terms
In practice
Gabonese corporate taxation is effectively two regimes: the general code, and the production-sharing and royalty terms negotiated under the Petroleum Code, which dominate government revenue.