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Gabon:
Country risk of Gabon : Social
Human Development
- HDI*:
- 0.684/1
- HDI (World Rank):
- 110/188
Note: (*) The HDI, Human Development Index, is an Indicator Which Synthesizes Several Data Such as Life Expectancy, Level of Education, Professional Careers, Access to Culture etc.
- Average Wage
- There are no official data regarding the average salary in Gabon. According to salaryexplorer.com, the average salary is XOF 553,000 in 2021.
- Independence of Justice
- According to Freedom House, the executive branch effectively controls the judiciary. The judiciary is accountable to the Ministry of Justice, through which the president has the power to appoint and dismiss judges. Judicial capacity is weak, and Gabon’s courts are subject to political influence.
Legal safeguards against arbitrary arrest and detention are not upheld by police in practice, and detainees are often denied access to lawyers. - Sources of the Law and Legal Similarities
- The legal system of Gabon is derived by the French civil law system and by customary law. The main sources of the law are the Constitution, regularly signed and ratified international treaties, acts of parliament, ordinances, decrees.
The Tax Burden
| Nature of the Tax | Tax Rate |
| Income tax | Progressive rate from 0% to 35%, multiplied by the taxpayer's family charges ("shares" - up to a maximum of six dependent children) "Q"= ratio determined according to the "shares" |
| From XAF 0 to XAF 1,500,000 | 0% |
| From XAF 1,500,001 to XAF 1,920,000 | 5% x Q - 75,000 |
| From XAF 1,920,001 to XAF 2,700,000 | 10% x Q - 171,000 |
| From XAF 2,700,001 to XAF 3,600,000 | 15% x Q - 306,000 |
| From XAF 3,600,001 to XAF 5,160,000 | 20% x Q - 486,000 |
| From XAF 5,160,001 to XAF 7,500,000 | 25% x Q - 744,000 |
| From XAF 7,500,001 to XAF 11,000,000 | 30% x Q - 1,119,000 |
| Above XAF 11,000,000 | 35% x Q - 1,669,000 |
| Complementary tax on salaries (TCTS) | 5% of the salary, indemnities, and emoluments (the first XAF 150,000 per month are exempt) |
- Allowable Deductions and Tax Credits
-
A standard 20% deduction on individuals' gross income can be applied to the adjusted gross income for business-related expenses. Such deduction is limited to a maximum of XAF 10 million.
The family status of taxpayers contributes to form the base of the personal income tax brackets ("shares").
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Latest Update: July 2022