This article provides a detailed overview of Gabon’s corporate tax regime as of 2025. All rates and conditions are stated clearly to assist international professionals and business owners evaluating tax obligations for companies in Gabon.
Gabon Corporate Tax Rate in 2025
Gabon applies a flat corporate income tax (CIT) rate for companies. The base rate and relevant surtaxes, which depend on activity sector and company status, are summarised below.
| Tax Type | Rate (%) | Condition |
|---|---|---|
| Standard Corporate Income Tax | 30% | Flat rate on corporate profits |
| Oil & Mining Sector CIT | 35% | Companies operating in the oil and mining sectors |
All rates are expressed in Central African CFA franc (XAF). For convenience, the approximate USD conversion is 1 XAF = 0.0017 USD (2025 average rate).
Surtaxes and Minimum Tax Requirements
Beyond the standard rate, Gabon enforces several significant surtaxes and minimum tax obligations for companies. These may apply in different business situations or sector-specific cases.
| Surtax or Minimum Levy | Rate / Minimum | Condition |
|---|---|---|
| Withholding tax on capital gains (non-residents) | 20% | Capital gains from transfer of social rights by non-residents |
| Withholding tax on non-resident companies (no PE) | 20% | Non-resident companies without a permanent establishment (PE) |
| Special Solidarity Contribution (SSC) | 1% | Sale of goods/services rendered or used in Gabon |
| Impôt Minimum Forfaitaire (IMF) | 1% of global turnover | Minimum CIT is 1% of global turnover |
| Minimum of Perception | XAF 1,000,000 (about $1,700 USD) | Minimum tax payable, even in absence of profit |
Corporate Tax Calculation Basics
For 2025, Gabon’s corporate tax base is assessed on worldwide corporate profits (if resident), with a flat rate of 30%. Companies in specific industries, such as oil and mining, face a higher base rate of 35% CIT. The existence of several withholding taxes on capital gains and non-resident activities means careful planning is essential, especially for international or cross-border structures.
Minimum corporate tax obligations apply regardless of profit result. The Impôt Minimum Forfaitaire (IMF) is enforced as 1% of the company’s total turnover, ensuring the tax base cannot fall below this amount. Separately, the Minimum of Perception ensures all companies pay no less than XAF 1,000,000 ($1,700) annually, even if operations are loss-making.
Key 2025 Corporate Tax Features in Gabon
- No progressive tax brackets — a flat-rate system prevails for most companies.
- Higher sectoral taxation applies to oil and mining (35% instead of 30%).
- Numerous surtaxes and minimum liabilities, including for non-residents and in case of losses.
Practical Example: Potential Tax Burden (2025)
If a Gabon-based trading company earns XAF 200,000,000 ($340,000 USD) in turnover but operates at breakeven, the minimum corporate tax (IMF or Minimum of Perception) would still apply. 1% of turnover is XAF 2,000,000 ($3,400), which exceeds the minimum XAF 1,000,000, and thus would be due in full.
Official Government Portal
For further details and official updates on Gabon’s tax code, visit the main page of Gabon’s Ministry of Economy and Recovery at www.economie.gouv.ga.
Pro Tips for Navigating Gabon’s Corporate Tax (2025)
- Review sector-specific rules carefully, especially if operating in oil, mining, or cross-border environments, to identify surtax exposure in advance.
- Factor in the minimum corporate tax liabilities even if you anticipate losses or a low-profit year; incorporating these into cash flow projections will avoid surprises.
- Non-resident companies should assess the risk and structure of permanent establishment, as 20% withholding taxes may apply without a PE.
- Track global turnover meticulously, as the minimum tax can be based on this figure even when profits are low or absent.
Gabon’s corporate tax framework in 2025 is defined by a straightforward flat rate and several sectoral and activity-specific surtaxes. The significant minimum tax commitments mean companies must plan beyond mere profit-based taxes, particularly if facing a low-margin or loss-making year. Understanding these key points is important for accurate financial planning and compliance in the Gabonese market.