Employer Tax Contributions

Tax Type	Rate	Base
CNSS (Pensions, Family)	16%	Gross Salary (up to XAF 1,500,000/month ceiling)
CNSS (Industrial Accidents)	1% - 6%	Gross Salary (no ceiling)
CNAMGS (Health Insurance)	4.5%	Gross Salary (for private sector)
Complementary Tax on Salaries (TCTS)	5%	Salary, indemnities, and emoluments (portion up to XAF 150,000/month exempt)

Filing & Compliance

• Monthly Declarations: Social security contributions (CNSS, CNAMGS) and Personal Income Tax (IRPP) withheld are due by the 15th of the month following the payroll period.
• Annual Reporting (Employer): Employers must submit a detailed statement of wages paid to each employee to tax authorities by April 30.
• Tax Year: The tax year in Gabon is the calendar year (January 1 to December 31).

Employee tax deductions in Gabon consist of several components, including income tax, social security contributions, and other levies.

Income Tax (IRPP)

• Progressive Rates: Income tax rates are progressive, ranging from 5% to 35%, and determined by income brackets and family status (number of dependents up to six). The tax rate for business income is a flat 30%.
• Tax Year: The tax year is the calendar year.
• Tax Return Deadline: Employers must submit a detailed statement of employee wages for the previous fiscal year by April 30th. Employees should file their individual tax return by March 1st of each year. Married couples can file jointly or separately.

Social Security Contributions

• Employee Contributions: Employees contribute 2.5% for retirement insurance (CNSS) and 1% for health insurance (CNAMGS).
• Employer Contributions: Employers contribute 20.1% of the employee's taxable salary, covering family allowances (8%), retirement (5%), work injury (3%), health sanitary evacuations (0.6%), medicines (2%), and hospitalizations (1.5%).
• Contribution Base: The contribution base is the gross salary up to a ceiling of XAF 18 million annually (XAF 1.5 million monthly). Professional expense allowances, if used appropriately, are excluded.
• Payment: Employers deduct employee contributions from salaries and remit the total contribution (employee and employer portions) to the National Social Security Fund (CNSS) monthly.

Other Taxes and Deductions

• Complementary Tax on Salaries (TCS): 5% of the employment income is deducted as TCS.
• National Housing Fund: A 2% levy is applied to salary for this fund.
• Training Levy: There is a 0.5% levy on salary for training.
• Capital Gains Tax: A final tax of 20% applies to capital gains, payable by April 30th of the following year.
• Professional Expense Deduction: Employees can deduct 20% of their gross salary (after social security deductions) for professional expenses, up to a maximum of XAF 10 million annually.
• Withholding Tax for Foreigners: A 20% withholding tax is applied to remuneration paid to foreigners working in Gabon.

General Information about Gabon Taxes

Gabon's tax system is based on the Central African CFA franc (XAF). Value Added Tax (VAT) is 18% and applies to most goods and services. The tax authority in Gabon is the Directorate General of Taxes and Domains (Direction Générale des Impôts et des Domaines or DGID). Double taxation treaties are in place with several countries to mitigate or eliminate double taxation for international workers and businesses. It is important to consult official government sources or tax professionals for the most up-to-date information on tax regulations, as these are subject to change.