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Gabon - Paraguay — Orbitax Withholding Tax Rates

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.