Africa · XAF
Gabon
Reviewed 2026-06-21
Top income tax
35%
Self-employed SS
No
VAT
18%
Capital gains
20%
Exit tax
No
Nomad visa
No
56
/ 100
Tax efficiency59
Ease to enter42
Ease to exit77
Cost of living50
Internet50
English25
Gabon taxes individuals on a progressive scale up to 35% and applies tax on a broadly territorial basis, with non-residents taxed only on Gabon-source income. Headline rates include a 30% corporate tax, 18% VAT, a 20% capital gains tax, and a 20% dividend withholding tax, while social security is built around formal employment and largely excludes the self-employed. There is no dedicated digital nomad or entrepreneur visa, so remote founders rely on standard business or e-visa channels.
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate5%
Top rate threshold$18,200
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate4.5%
Employer SS rate20.1%
Indirect & other taxes
VAT standard rate18%
Capital gains rate20%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends20%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
English proficiencyLow
Civil liberties32
Sources
- PwC Worldwide Tax Summaries — Gabon Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Gabon Individual: Other taxes
- PwC Worldwide Tax Summaries — Gabon Corporate: Taxes on corporate income
- PwC Worldwide Tax Summaries — Gabon Corporate: Withholding taxes
- US SSA — Social Security Programs Throughout the World: Africa, Gabon
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.