Brève description / annotation

This edition of the General Tax Code is the official version published jointly by the General Tax Directorate and Droit-Afrique. It is supplemented by the main non-codified tax texts applicable in Gabon, in particular tax treaties, the Investment Code, as well as mining and oil taxation. The GTC has been updated with the provisions published on October 1, 2022, in particular law n�9/2022 of August 8, 2022 modifying certain provisions of law n�/2021 of March 23, 2022 determining the resources and expenses of the State for 2022.

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