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HMRC internal manual

Double Taxation Relief Manual

Gabon: Admissible and inadmissible taxes

Admissible for unilateral relief

Corporate tax (impôt sur les sociétés).

Tax on income from moveable capital (impôt sur le revenu des valeurs mobilières).

Individual income tax (impôt sur le revenu des personnes physiques) (IRPP).

Supplementary tax on employment income (taxe complémentaire sur les salaires) (TCS).

Inadmissible

Business licence tax (contribution des patentes).

Real property tax (contribution foncière des propriétés bâties).

Land tax (contribution foncière des propriétés non-bâties).

10 per cent withholding tax on royalties.

Gabon investment fund levy (prélèvement pour le fonds gabonais d’investissement).

Payments by way of annual minimum tax (impot minimum forfaitaire)(sums paid by way of IMF are admissible for the period for which they are set against corporate tax but are otherwise inadmissible).

Business income tax- alternative regime for non-resident oil industry subcontractors (régime spécial applicable aux contracteurs pétroliers étrangers) (admissible to extent paid in respect of company tax but inadmissible to extent paid in respect of investment fund levy or employers’ liability).