Gabon runs a 0 to 35% scale on salaries and property income. Investment income is taken out of that scale entirely and taxed at 10, 15 or 20% as a final withholding.
Gabon’s IRPP — impôt sur le revenu des personnes physiques — is determined on a progressive scale running from 0 to 35%, applied to the taxpayer’s total personal resources under Article 174 of the CGI.
What makes the system worth understanding is that not everything goes on that scale. The categories of income are treated differently, and the category your income falls into changes the rate considerably.
Property income and salaries, allowances and emoluments go on the progressive scale. But revenus des capitaux mobiliers — investment income — are taxed at 10%, 15% or 20% as a *prélèvement libératoire*, a final withholding that sits outside the scale entirely.
Four categories, four treatments.
Your residency status is the first step
Under Article 74 of the CGI, IRPP is payable by any person having their habitual residence in Gabon, or having resided there at least 183 days in the year.
Two limbs, therefore — one based on habitual residence without a day count, and one on a 183-day threshold. Either is sufficient.
Maintain accurate records of:
• Days present in Gabon during the year;
• Whether your habitual residence is in Gabon;
• Income by category, since categories are taxed differently;
• Investment income separately from salary;
• Which withholding rate applied to each investment receipt; and
• Net amounts on any capital gains.
The tax rates by category
Category | Treatment |
Salaries, allowances and emoluments | Progressive scale, 0 to 35% |
Property income | Progressive scale, 0 to 35% |
Investment income | 10%, 15% or 20% final withholding |
Capital gains of individuals | Taxed on the net amount |
Residence, limb one | Habitual residence in Gabon |
Residence, limb two | At least 183 days in the year |
Governing provisions | Articles 74 and 174 of the CGI |
Current framework | Loi de finances 2026 |
A final withholding is not simply a lower rate. Because investment income taxed this way is removed from the scale, it neither bears the progressive rates nor pushes other income up into them. For someone with both salary and investment income, that separation is worth more than the headline rate difference suggests.
Two ways into Gabonese residence.
What makes Gabon workable
The category structure is the main feature:
• Investment income at 10, 15 or 20% as a final withholding, well below the 35% top of the scale;
• That income kept out of the progressive scale, so it does not push salary into higher bands;
• Capital gains taxed on the net amount, separately from ordinary income;
• A zero band at the bottom of the IRPP scale;
• Two clear residence limbs under Article 74, making the status question straightforward; and
• The Loi de finances 2026, described as a significant modernisation and digitalisation of the system.
The honest qualifications are that the progressive scale reaches 35% on salary, that the rate applying to investment income varies between 10% and 20% depending on its nature, and that the 2026 finance law changed enough that figures should be confirmed against it rather than against older guidance.
Case study: why the separation matters
Consider someone in Gabon with a salary and a portfolio producing investment income. In a system that aggregates, the portfolio income would be added to the salary and could push the combined figure into the top band, taxing the marginal portion at 35%.
In Gabon the portfolio income is subject to a prélèvement libératoire at 10, 15 or 20% and is then finished with. It does not enter the scale, and it does not lift the salary.
The saving is therefore two-fold: a lower rate on the investment income itself, and no knock-on effect on the salary. Anyone comparing Gabon to a neighbouring system should model both effects rather than just the headline rates.
Filing and the compliance calendar
The framework is set out in the Code Général des Impôts, with the Loi de finances 2026 marking a substantial step in modernising and digitalising the system. Because the finance law is revised annually, current figures should be confirmed against the version in force.
Prepare in good time:
• Registration with the tax administration;
• Day-count records against the 183-day limb;
• Evidence bearing on habitual residence;
• Income separated by category;
• Withholding certificates for investment income; and
• Net computations for any capital gains.
Category before rate
Consider:
• Which category each item of income falls into;
• That salaries and property income go on the 0 to 35% scale;
• That investment income is withheld at 10, 15 or 20% and finished;
• That it therefore never pushes salary into a higher band;
• That capital gains are taxed on the net amount;
• That either residence limb is sufficient; and
• That the Loi de finances 2026 should be your reference point.
Your Gabon checklist
1. Separate income by category before anything else;
2. Put salaries and property income on the progressive scale;
3. Treat investment income as a final withholding;
4. Confirm which of 10, 15 or 20% applied to each receipt;
5. Note that withheld income does not enter the scale;
6. Compute capital gains on the net amount;
7. Count days against the 183-day limb;
8. Consider whether habitual residence applies instead;
9. Reference Articles 74 and 174 of the CGI; and
10. Confirm figures against the Loi de finances 2026.
Frequently asked questions
What is the Gabonese income tax rate?
IRPP runs on a progressive scale from 0 to 35% under Article 174 of the CGI, applied to the taxpayer’s total personal resources. But not all income goes on that scale.
How is investment income taxed?
Revenus des capitaux mobiliers are taxed at 10%, 15% or 20% as a prélèvement libératoire — a final withholding that sits outside the progressive scale entirely.
Why does that matter?
Because investment income taxed this way never enters the scale, it neither bears the progressive rates nor pushes salary income up into higher bands. The benefit is both a lower rate and no knock-on effect.
How are capital gains taxed?
Gains of individuals are taxed on the net amount, separately from both the progressive scale and the withholding on investment income.
How do I become tax resident?
Under Article 74 of the CGI, through either of two limbs — having your habitual residence in Gabon, or having resided there at least 183 days in the year. Either is sufficient.
Which categories go on the scale?
Property income and salaries, allowances and emoluments. Investment income and individual capital gains are dealt with separately.
What is a prélèvement libératoire?
A withholding that discharges the liability in full. Once applied, the income is finished with for tax purposes and is not brought back into any further computation.
Where should I check current figures?
Against the Loi de finances 2026, which is described as a significant step in modernising and digitalising the Gabonese system. The finance law is revised annually.
Official sources and further reading
Important information
This article is general information and does not constitute tax, legal, immigration or financial advice, and does not create a client relationship. Tax outcomes depend on travel history, income sources, treaty status and the law applying to the relevant year. Rates, thresholds and regimes change, and some measures described may be proposed rather than enacted; this article reflects our understanding as at the date of publication. Obtain advice from a suitably qualified professional before acting or refraining from action.
