Standard 18% VAT. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 DGI rates.
Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.
Gabon applies a value-added tax known as Taxe sur la Valeur Ajoutée (TVA) at a standard rate of 18%. As a member of the Central African Economic and Monetary Community (CEMAC), Gabon follows the regional TVA framework. A reduced rate of 10% applies to certain goods and services including tourism and hospitality activities, and some essential items. Exports of goods and services, particularly oil and manganese, are zero-rated. Exempt supplies include basic food products, medical and pharmaceutical services, educational services, financial transactions, and agricultural inputs. The Direction Générale des Impôts (DGI) administers TVA collection and enforcement. Businesses with annual turnover exceeding XAF 60 million must register for TVA under the real normal regime. Monthly TVA returns must be filed by the 15th of the following month. Gabon, as one of the more prosperous CEMAC economies, has invested in modernizing its tax administration with electronic filing and payment systems. The country has also been diversifying its revenue base away from oil dependency, making TVA an increasingly important revenue source. Input TVA credits can be offset against output TVA, with refund mechanisms available for businesses with excess credits, particularly exporters.
Yes, Gabon applies a reduced TVA rate of 10% on certain goods and services including tourism and hospitality activities. The standard rate of 18% applies to most other taxable supplies.
Businesses with annual turnover exceeding XAF 60 million must register for TVA under the régime réel normal. Smaller businesses may fall under simplified tax regimes with different compliance requirements.
Exempt items include basic food products, medical and pharmaceutical services, educational services and materials, financial transactions, agricultural inputs, and certain diplomatic imports. Exports are zero-rated.
Monthly TVA returns must be filed by the 15th of the following month. Payment must accompany the return. Electronic filing is increasingly available through the DGI's online platform.
Yes, Gabon's TVA follows the CEMAC regional directive on harmonized indirect taxation. The framework provides guidelines for TVA structure, though member states retain some flexibility in setting specific rates and exemptions.