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13.3. Calendar of Important Compliance Events

Tax Year

The tax year in Gabon is the calendar year, 1 January to 1 December. Alternative tax years are allowed.

Tax Return Filing

Annual tax returns must be filed by 30 April following the close of the previous tax year. Companies whose turnover exceeds CFA 1.5 billion must file the annual tax return electronically. E-filing is also available as an elective option for other companies subject to conditions. The filing deadline for companies required to e-file or having elected for e-filing is extended until 31 May.

Effective 1 January 2016, resident companies (and natural persons) receiving income from foreign trusts are required to file a trust declaration in the prescribed format. Also, every person established in Gabon who has formed an entity abroad that is classified as a trust by a country with which Gabon has a tax treaty or other mutual assistance agreement must file a notification with the Tax Administration’s Unit in charge of tax information exchange.

As from 2017, companies which have benefited from a special tax regime must file a statement on a specified form listing all operations having benefitted from the special regime(s) and indicating the theoretical tax that would have been due in the absence of such regime.

COVID-19 Emergency Measures

In response to the COVID-19 pandemic, Gabon extended the corporate tax return filing deadline for the tax year 2020 from 30 April 2021 until 31 May 2021.

Tax Payments

Resident companies in Gabon are required to make 2 advance tax payments during the fiscal year; first by 30 November, and second by 30 January.

The first payment is 25% of the previous year's tax liability, and the second is 1/3 of the previous year's tax liability.

Final payment of the balance due must be made by 30 April with the tax return.

Effective 1 January 2020, taxpayers are required to use bank transfer, check, or electronic wallet for making tax payments of CFA 2 million or more.

Availability of E-Filing

E-filing is available. It is elective for certain companies and has been made obligatory for companies with a turnover in excess of CFA 1.5 billion by the Finance Law 2017. ( https://www.etax.dgi.ga/home.seam).