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13.5. Interest and Penalties

Late Return/Payments

Gabon imposes a penalty for late return filing or late payment at the rate of 5% to 10% of the tax due in the first month, and 3% for each additional month.

Failure to file a return can result in a penalty of 100% of the tax due.

Incorrect Returns

The filing of incorrect returns can result in a penalty up to 50% of the tax due, or 100% in the case of fraud.

COVID-19 Emergency Measures

In response to the COVID-19 pandemic, Gabon has announced a reduction in income tax penalties for taxpayers that preserve employment or provide financial support to their employees.