Tax
A General Tax Code amended annually within CEMAC limits
The Code Général des Impôts is amended by each finance law. Corporate income tax is 28% for most sectors and VAT is 18% under the CEMAC directive, with separate petroleum fiscal terms.
Key rules
- Jurisdiction — The Direction Générale des Impôts assesses; administrative review precedes court appeal.
- Deadline — Corporate return: 20 May
- 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° 28-2016 portant code des hydrocarbures
In practice
As in Gabon, the general code coexists with negotiated petroleum terms that dominate revenue, so a corporate tax answer depends first on whether the taxpayer is inside or outside the hydrocarbon regime.