The income tax treaty between Gabon and Italy entered into force on 19 December 2025. The treaty, signed 28 June 1999, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Gabon corporation tax, flat rate minimum tax, individual income tax, and tax on income from immovable property, and covers Italian individual income tax and corporate income tax.
Withholding Tax Rates
- Dividends - 15%
- Interest - 10%
- Royalties - 10%
Capital Gains
The following capital …