Capital Gains
- Best Rates30%
- Domestic Rates 30%
- Treaty Rates-
- EU Rates-
Domestic
Capital gains from the sale of shares in a private resident company by non residents are taxed at the rate of 30%.
Dividend
- Best Rates20%
- Domestic Rates 20%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at the rate of 20% on dividends distributed to non-resident companies. A reduced withholding tax rate of 10% applies to dividends distributed to a resident of a Central African Economic and Monetary Community (CEMAC) member country, subject to certain conditions.
Interest
- Best Rates20%
- Domestic Rates 20%
- Treaty Rates-
- EU Rates-
Domestic
Effective 1 January 2016, the withholding tax on interest paid to non-residents is increased from 10% to 20%. An exemption applies for payments to a non-resident group company.
Royalty - Copyright
- Best Rates20%
- Domestic Rates 20%
- Treaty Rates-
- EU Rates-
Domestic
Effective 1 January 2016, the withholding tax on royalties paid to non-residents is increased from 10% to 20%. An exemption applies for payments to a non-resident group company.
Royalty - Patent
- Best Rates20%
- Domestic Rates 20%
- Treaty Rates-
- EU Rates-
Domestic
Effective 1 January 2016, the withholding tax on royalties paid to non-residents is increased from 10% to 20%. An exemption applies for payments to a non-resident group company.
Royalty - Trademark
- Best Rates20%
- Domestic Rates 20%
- Treaty Rates-
- EU Rates-
Domestic
Effective 1 January 2016, the withholding tax on royalties paid to non-residents is increased from 10% to 20%. An exemption applies for payments to a non-resident group company.
Sales
- Best Rates0%
- Domestic Rates 0%
- Treaty Rates-
- EU Rates-
Service - Management
- Best Rates20%
- Domestic Rates 20%
- Treaty Rates-
- EU Rates-
Domestic
Effective 1 January 2016, the withholding tax on payments to non-residents for management services furnished or used in Gabon is increased from 10% to 20%. An exemption applies for payments to a non-resident group company.
Service - Technical
- Best Rates20%
- Domestic Rates 20%
- Treaty Rates-
- EU Rates-
Domestic
Effective 1 January 2016, the withholding tax on payments to non-residents for technical services furnished or used in Gabon is increased from 10% to 20%. An exemption applies for payments to a non-resident group company.