Gabon Tax Tables 2023 - Tax Rates and Thresholds in Gabon
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This page contains the tax table information used for the calculation of tax and payroll deductions in Gabon in 2023. These tax tables are used for the tax and payroll calculators published on iCalculator™ GA, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Gabon or would like to add to or suggest amendments to the information herein then please contact us.
2023 Tax Tables [Quick Links]
Related Calculators
Gabon Personal Income Tax Tables in 2023
The Income tax rates and personal allowances in Gabon are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Gabon Tax Calculator 2023.
Gabon Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from $ 0.000.00 | to | $ 1,500,000.00 |
| 5% | Income from $ 1,500,000.01 | to | $ 1,920,000.00 |
| 10% | Income from $ 1,920,000.01 | to | $ 2,700,000.00 |
| 15% | Income from $ 2,700,000.01 | to | $ 3,600,000.00 |
| 20% | Income from $ 3,600,000.01 | to | $ 5,160,000.00 |
| 25% | Income from $ 5,160,000.01 | to | $ 7,500,000.00 |
| 30% | Income from $ 7,500,000.01 | to | $ 11,000,000.00 |
| 35% | Income from $ 11,000,000.01 | | and above |
Gabon Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from $ 0.000.00 | to | $ 1,500,000.00 |
| 5% | Income from $ 1,500,000.01 | to | $ 1,920,000.00 |
| 10% | Income from $ 1,920,000.01 | to | $ 2,700,000.00 |
| 15% | Income from $ 2,700,000.01 | to | $ 3,600,000.00 |
| 20% | Income from $ 3,600,000.01 | to | $ 5,160,000.00 |
| 25% | Income from $ 5,160,000.01 | to | $ 7,500,000.00 |
| 30% | Income from $ 7,500,000.01 | to | $ 11,000,000.00 |
| 35% | Income from $ 11,000,000.01 | | and above |
In Gabon, social security deductions made by employees are not typically deductible when calculating taxable income. This means that the contributions employees make to the social security system are included in their gross income and are subject to income tax. Therefore, these social security contributions do not reduce the taxable income of the employees, and the overall income tax liability is calculated based on the gross income before any social security deductions are made. This approach is consistent with many tax systems where social security contributions are not deductible from taxable income.
Gabon Social Security and Payroll Deduction Rates in 2023
In Gabon, the social security system includes contributions from both employees and employers, providing a range of benefits designed to support workers and their families. The key elements of these deductions include retirement pensions, healthcare benefits, and family allowances.
Gabon Social Security in 2023: Rates for Employers and Employees| Category | Employee | Employer | Total |
|---|
| Social Security Fund (CNaPS) | 6% | 0% | 6% |
| National Health Insurance Fund (CNAM) | 3% | 0% | 3% |
| National Disease Insurance and Social Guarantee Fund (CNAMGS) | 1% | 0% | 1% |
| National Pension Fund (CNSS) | 2.5% | 0% | 2.5% |
| CNaPS: Family allowances | 0% | 8% | 8% |
| CNaPS: Retirement insurance | 0% | 5% | 5% |
| CNaPS: Work injury | 0% | 3% | 3% |
| CNaPS: Health sanitary evacuations | 0% | 0.6% | 0.6% |
| CNaPS: Medicines’ distributions | 0% | 2% | 2% |
| CNaPS: Hospitalisations | 0% | 1.5% | 1.5% |
| National Employment and Vocational Training Fund (FNEF) | 0% | 1% | 1% |
Gabon Social Security and Payroll Deduction in 2023: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| Social Security Fund (CNaPS) | n/a | $ 18,000,000.00 | n/a | n/a |
| National Health Insurance Fund (CNAM) | n/a | $ 18,000,000.00 | n/a | n/a |
| National Disease Insurance and Social Guarantee Fund (CNAMGS) | n/a | $ 18,000,000.00 | n/a | n/a |
| National Pension Fund (CNSS) | n/a | $ 18,000,000.00 | n/a | n/a |
| CNaPS: Family allowances | n/a | n/a | n/a | $ 18,000,000.00 |
| CNaPS: Retirement insurance | n/a | n/a | n/a | $ 18,000,000.00 |
| CNaPS: Work injury | n/a | n/a | n/a | $ 18,000,000.00 |
| CNaPS: Health sanitary evacuations | n/a | n/a | n/a | $ 18,000,000.00 |
| CNaPS: Medicines’ distributions | n/a | n/a | n/a | $ 18,000,000.00 |
| CNaPS: Hospitalisations | n/a | n/a | n/a | $ 18,000,000.00 |
| National Employment and Vocational Training Fund (FNEF) | n/a | n/a | n/a | n/a |
Gabon VAT Rates in 2023
VAT rates for Gabon are reviewed annually, you can use the VAT Calculator to calculate VAT due in Gabon or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
Gabon VAT Rates| VAT Rate | VAT Description |
|---|
| 18% | Standard Rate |
Historic Tax Tables supported for Gabon
The following tax tables are supported by iCalculator™ GA as part of the suite of free tax tools we provide for Gabon.