Gabon: Finance Law 2023

Gabon: Finance Law 2023

The Finance Law 2023 was adopted under Law No. 025/2022 of 30 January 2023 and published in the Official Gazette on 2 February 2023. Official Journal of the Gabonese Republic (journal-officiel.ga)

The main provisions affecting payroll is applicable from 1 January 2023, which includes the elimination of pensions and life annuities from the definition of employment taxable income.

Therefore, the modification of Article 90 of General Tax Code, contains a new definition of employment taxable income, which includes, Salaries, allowances, emoluments, and wages as well as all benefits in money and in kind are taxable in this category when the remunerated activity is carried out in Gabon. 

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