Kodi ya Mshahara
Gabon 2026

Mabanda ya kodi ya mapato 0%–35%, CNSS 2.5% (mfanyakazi) + 20.1% (mwajiri). Faranga ya CFA ya Afrika ya Kati (XAF).

✦ Mshauri wa AI Gabon 2025/26 XAF · Franc CFA CEMAC

Imethibitishwa mwisho: Machi 2026

Tazama pia: Kikokotoo cha VAT cha Gabon

Muhtasari: Mabanda ya kodi ya mapato 0%–35%, CNSS 2.5% (mfanyakazi) + 20.1% (mwajiri). Faranga ya CFA ya Afrika ya Kati (XAF).

Weka Taarifa Zako Gabon Currency · XAF
SectorHuamua mfuko wa hifadhi ya jamii
Mshahara Ghafi wa Mwaka XAF 500,000
XAF 50,000XAF 5,000,000
Au andika kiasi halisi cha mweziKabla ya makato yoyote
XAF
Hali ya FamiliaStandard family quotient used by the DGI code
Watoto WategemeziStandard case only, capped at 6 children
Makato YanayotumikaWasha au zima
CNSS (2.5%)
2.5% ya mfanyakazi — inapunguzwa kwenye kodi
Ajira ya Pili
30% ya moja kwa moja bila makato

Katika modeli hii, mchango wa CNSS wa mfanyakazi (2.5%) hukatwa kabla ya IRPP. Kikokotoo pia kinatumia mgawo wa kawaida wa familia wa Gabon kwa kaya za mtu mmoja au waliooa/kuolewa zenye hadi watoto 6 wanaotegemewa. Mwongozo wa CNSS DTS unaeleza kuwa michango hutangazwa kwa msingi wa malipo yenye kikomo (plafonnée).

Mshahara Halisi kwa Mwaka
XAF 0
Baada ya PAYE
Kiwango Halisi cha Kodi 0%

Hifadhi kikokotoo hiki

Weka alama ya PAYE ya 🇬🇦 Gabon kwenye dashibodi yako binafsi ili uifikie haraka wakati wowote.

Jinsi Kodi ya IRPP ya Gabon Inavyokokotolewa 2025/26

Kodi ya mapato ya ajira ya Gabon (Impôt sur le Revenu des Personnes Physiques — IRPP) husimamiwa na Direction Générale des Impôts (DGI) na hutathminiwa kwa msingi wa mwaka. Waajiri hukata wakati wa mwaka. Mchango wa lazima wa CNSS wa mfanyakazi hukatwa kutoka mshahara ghafi, mapato ya mwaka yanayotozwa kodi huzungushwa chini hadi maelfu ya faranga ya karibu, kisha hugawanywa kwa family quotient kabla ya barème ya hatua ya Kifungu cha 174 kutumika.

Hifadhi ya jamii nchini Gabon inasimamiwa na Caisse Nationale de Sécurité Sociale (CNSS). Ukurasa huu unaonyesha CNSS ya mfanyakazi kuwa 2.5% ya mshahara ghafi na CNSS ya mwajiri kuwa 16.6%, huku sehemu ya mfanyakazi ikikatwa kabla ya IRPP. Mwongozo rasmi wa CNSS DTS pia unaeleza kuwa msingi wa malipo ni plafonnée, hivyo waajiri wanapaswa kuthibitisha kikomo cha sasa na sheria zozote maalum za tawi moja kwa moja na CNSS.

Article 174 uses eight annual IRPP bands, from 0% up to 35%, applied to the quotient familial rather than directly to the full household income. CNSS declarations and payments follow the official DTS quarterly timetable published by CNSS. Gabon uses the XAF (Central African CFA franc), fixed to the euro at 655.957 — the same currency as Cameroon, Congo, and other CEMAC member states.

Gabon is a middle-income country with significant oil and natural resource revenues. The DGI has been modernising tax administration. Employers hiring both nationals and expatriates should note that work permit requirements, family-status treatment, and social security treaties may affect final payroll outcomes.

IRPP: progressive 0%–35% annual bands on the family quotient. Currency: XAF (CEMAC CFA franc, fixed to EUR at 655.957). Note: this calculator now follows the standard Article 170 family-parts rules, but special widow, invalid-child, or split-household cases still need manual confirmation.

Gabon CNSS Contributions 2025/26

Contribution Kiwango Notes
CNSS ya Mfanyakazi2.5%Hukatwa kabla ya IRPP katika modeli hii
CNSS ya Mwajiri16.6%Gharama ya ziada ya mwajiri katika modeli hii
CNSS basePlafonnéeConfirm current ceiling with CNSS DTS
Maswali ya Kodi ya Gabon

Maswali ya Kawaida ya PAYE

Mabanda ya kodi ya IRPP ya Gabon kwa 2025/26 ni yapi?

Article 174 uses eight annual bands on the income per family part: 0% on first XAF 1,500,000; 5% on XAF 1,500,001–1,920,000; 10% on XAF 1,920,001–2,700,000; 15% on XAF 2,700,001–3,600,000; 20% on XAF 3,600,001–5,160,000; 25% on XAF 5,160,001–7,500,000; 30% on XAF 7,500,001–11,000,000; 35% above XAF 11,000,000. PAYE ya mwezi here is 1/12 of the annual result after the CNSS deduction and family quotient.

Je, mchango wa CNSS unapunguzwa kutoka mapato ya IRPP yanayotozwa kodi?

Ndiyo. Katika muundo huu wa kawaida wa mishahara, mchango wa CNSS wa 2.5% wa mfanyakazi hukatwa kutoka mapato ghafi kabla ya hesabu ya IRPP ya mwaka. Mchango wa CNSS wa mwajiri ni gharama tofauti ya mwajiri na haupunguzi mshahara halisi wa mfanyakazi.

CNSS ni nini nchini Gabon?

Caisse Nationale de Sécurité Sociale (CNSS) ni shirika la lazima la hifadhi ya jamii la Gabon linaloshughulikia pensheni, posho za familia, na hatari za kazi. Ukurasa huu unaonyesha CNSS ya mfanyakazi kuwa 2.5% na ya mwajiri kuwa 16.6%, lakini mwongozo rasmi wa CNSS DTS pia unaeleza kuwa malipo hutangazwa kwa msingi wa plafonnée, hivyo waajiri wanapaswa kuthibitisha kikomo cha sasa na muundo wa matawi moja kwa moja na CNSS.

Ajira ya pili hutozwa kodi vipi nchini Gabon?

Secondary employment income in Gabon is subject to IRPP at a flat withholding rate of 30% at source with no deductions or Kizingiti kisichotozwa kodi. The secondary employer withholds 30% of the full gross amount and remits it to the DGI. This prevents progressive bands from being claimed twice.

Jumla ya gharama ya mwajiri nchini Gabon ni kiasi gani?

Employers in Gabon pay the gross salary plus CNSS mchango wa mwajiri of 16.6%. On a monthly gross of XAF 1,000,000, the total employer cost is XAF 1,166,000 — a significant payroll cost that makes Gabon one of the more expensive hiring environments in Central Africa.

Waajiri wanapaswa kuwasilisha IRPP na CNSS nchini Gabon lini?

Employers should follow current DGI instructions for salary-tax withholding, while CNSS declarations and payments follow the official DTS quarterly timetable published by CNSS. Late filing attracts penalties and interest.