Living in Gabon: 183-day residency requirement, tax per tax household, and withholdings of 15 % and 10 % under the agreement with France

This page reports information published by the official gazette of the Gabonese Republic, the Directorate General of Taxes (DGI), the Presidency of the Republic, the BOFiP (Official Bulletin of Public Finances), and impots.gouv.fr. Article 74 of the General Tax Code, as amended by the 2024 Finance Law, subjects to personal income tax (IRPP) any person who has a habitual residence in Gabon or who has stayed there for at least 183 days during the year, subject to tax treaties. IRPP is assessed per tax household. The Franco-Gabonese tax treaty caps withholding tax at 15% for dividends and 10% for interest and royalties.

The IRPP scale and the rates applicable to income from movable capital are not detailed here.

Residence: Article 74 and the DGI page

Law No. 005/2023 of 22/02/2024, Finance Law for 2024 (Official Journal No. 4 bis Special), reproduces paragraph 1 of Article 74: IRPP concerns any natural person having a habitual residence in Gabon or who has stayed there for at least 183 days in the year, subject to international conventions.

The DGI's "Essential Concepts" page, which bears the "Copyright © 2012" imprint, uses a different formula: habitual residence in Gabon or a stay of at least six months in the country. The same page lists the following as taxable persons:

• those who have a dwelling there (owners, usufructuaries or tenants);
• those who, without a dwelling, have there the place of their principal residence or the center of their interests or affairs;
• those who reside abroad, for their income of Gabonese origin;
• civil servants and state employees posted abroad, if they are exempt from tax there;
• those that Gabon can impose under a double taxation agreement.

The two texts differ on the duration (183 days or six months); the DGI page bears the mention 2012, the drafting of the official journal dates from 2024. Between France and Gabon, article 4 § 2 of the convention distinguishes a dual residence in this order: permanent home, center of vital interests, habitual residence, nationality, then agreement of the authorities.

A single tax levied per tax household

According to the DGI website, IRPP is an annual direct tax on total net income, based on all income categories of all individuals within the tax household. The income categories are as follows:

• salaries, wages, allowances, pensions and life annuities;
• rental income;
• income from movable capital;
• industrial, commercial and craft profits, profits from non-commercial professions and agricultural profits;
• capital gains realized by natural persons.

The taxpayer is the head of the household for tax purposes, which may include the spouse, children, and other dependents. The annual tax return must be filed before March 1st of the following year, or by April 30th for earned income under the simplified or actual tax regime. This page dates from 2012; current deadlines should be verified with the tax authorities (DGI).

Tax calculation: what recent legislation clarifies

The income tax scale is not detailed here. The 2024 Finance Law reproduces the following elements.

Capital income and capital gains

The French tax authorities (DGI) classify income from movable capital and capital gains of individuals within the categories of personal income tax (IRPP). They specify that capital gains realized on the sale of assets or rights are subject to a final withholding tax on personal income. The applicable rates for dividends, interest, and capital gains are not listed in the documents consulted and are not detailed here.

For the transfer of social rights, the 2020 finance law (law no. 014/2019 of 22/01/2020) obliges the Gabonese company whose rights are transferred to collect and pay the tax within one month, the transferees being jointly and severally liable in case of default (article 23, paragraphs 6 and 7).

Real estate: single property tax and rents

The single property tax (CFU) is an annual tax levied by local authorities on registered properties, whether built or unbuilt (Article 278). It is payable by the owner on January 1st. According to the 2024 Finance Law:

The declaration of taxable assets is due no later than March 30 (Article 296), and notaries and real estate agencies withhold the CFU (Contribution to the Unified Property Tax) upon lease or transfer of ownership (Article 298). Article 385 exempts landlords whose monthly rent is less than 200,000 FCFA from the special real estate tax on rents (TSIL), upon presentation of a registered lease; the rate is not reproduced in the excerpt read.

The measures announced for 2026

The press release from the Council of Ministers dated September 8, 2025, presents, for the 2026 draft budget law, a property tax that varies according to income, a contribution to improving the living environment, and a revision of the rules for applying the CFU (Contribution to the Unified Property Tax), without specifying rates. The press release of December 4, 2025, proposes a flat-rate property tax on all dwellings, collected monthly with the electricity bill, initially excluding rural areas, for 2026. Neither press release includes any measures concerning personal income tax (IRPP); the December 4, 2025, press release mentions "TSIL and IRPP" only once, in reference to tax irregularities identified in an audit of state-owned leases. The Ministry of the Economy published a page on the 2026 amending budget law on July 21, 2026, without reproducing its content.

Coordination with the Franco-Gabonese convention

The convention was signed in Libreville on September 20, 1995, and entered into force on March 1, 2008, according to the BOFiP (Official Bulletin of Public Finances). Withholding taxes apply from that date, and other taxes from January 1, 2009.

France grants a tax credit equal to the Gabonese tax paid on this income, up to the limit of the corresponding French tax (Article 24). Details can be found on our page dedicated to the convention.

What this page does not cover

It does not detail the personal income tax (IRPP) scale, nor the rates on dividends, interest, and capital gains, nor the domestic registration and inheritance taxes, nor the text of the 2026 finance laws, nor the conditions for a foreigner to purchase property, nor social security, nor residency permits. These should be verified with the DGI (General Directorate of Taxes). Balmont Conseil is not a law firm or a local tax advisor: local tax matters should be verified with a professional based in Gabon. French matters, particularly the departure declaration and the accounts to be declared, are addressed in our pages on tax residency and exit tax.

What changes depending on your situation

• The number of days spent in Gabon during the year, the existence of a habitual residence and accommodation at your disposal.
• The composition of your tax household: spouse, children and dependents.
• The nature of your income: salary, rent, dividend, interest, capital gain or earned income.
• Your residency situation in France and Gabon, year by year.

The rule depends on your situation. No results are guaranteed.