Gabon

{"ftc_utility":"high","fbar_trigger_notes":"Expatriates working in Gabon typically hold local CFA franc accounts with Gabonese banks. If aggregate balances exceed $10,000 at any point during the year, FBAR filing (FinCEN 114) is required. Local salary payments are commonly made into local accounts, making FBAR compliance a routine obligation for most US expats.","ftc_utility_reason":"Gabon imposes relatively high progressive income tax rates up to 35% on residents, plus additional payroll-related charges. US expats earning above the FEIE ceiling ($126,500 for 2024) can use Foreign Tax Credits to offset residual US liability. FTC is highly useful for high earners given Gabon's top rate exceeds the US top marginal rate in many brackets.","presence_day_count_notes":"Gabon issues work and residence permits for expatriates employed by companies operating in-country. Long-term stays require a residency permit (carte de sejour). The 330-day physical presence test is achievable for expats on standard multi-year work contracts, though travel disruptions and periodic evacuations (around political instability, including the 2023 coup) can interrupt counts.","typical_qualifying_method":"either","housing_exclusion_available":true,"physical_presence_test_applies":true,"estimated_housing_exclusion_usd":35000,"local_tax_rate_on_earned_income":0.35,"bona_fide_residence_test_applies":true}

{"pension_income":{"notes":"Foreign pension income received by a Gabon tax resident is taxable as ordinary income at progressive rates up to 35%. No treaty exemption applies.","tax_rate":0.35,"locally_taxed":true},"social_security":{"notes":"No totalization agreement or income tax treaty between the US and Gabon. US Social Security benefits received by a Gabon resident are taxable as ordinary income under Gabonese law.","locally_taxed":true,"treaty_protection":false},"roth_distributions":{"notes":"No tax treaty exists to protect Roth distributions. Gabon tax authorities would likely treat Roth distributions as foreign-source income subject to local progressive taxation. The tax-free character of Roth under US law is not recognized locally.","locally_taxed":true},"us_401k_ira_distributions":{"notes":"No US-Gabon income tax treaty exists. Distributions from US 401(k) or IRA accounts received by a Gabon tax resident would be treated as ordinary income and taxed at progressive rates up to 35%. No treaty relief is available.","tax_rate":0.35,"locally_taxed":true,"treaty_protection":false}}

{"rate":0.35,"notes":"Gabon does not have a separate capital gains tax regime. Gains are included in taxable income and subject to the standard progressive personal income tax, with a top rate of 35%.","details":{"tax_type":"Capital Gains Tax","country_name":"Gabon","country_iso_code":"GAB","source_references":["PwC Worldwide Tax Summaries - Gabon","KPMG Gabon Tax Profile"],"last_verified_date":"2026-06-03","general_description":"No standalone capital gains tax exists in Gabon. Capital gains realized by individuals are folded into ordinary income and taxed at progressive rates up to 35%. Corporate gains are taxed at the standard corporate income tax rate.","corporate_capital_gains":{"rate":0.3,"tax_treatment":"Included in ordinary corporate taxable income and taxed at the standard CIT rate of 30%."},"individual_capital_gains":{"rate":0.35,"tax_treatment":"No separate CGT; gains taxed as ordinary income at progressive rates up to 35%."}}}

{"notes":"Dividends paid by Gabonese companies to non-resident individuals and foreign entities are subject to a 20% withholding tax. Dividends paid to resident individuals are also subject to withholding at source, generally at 20%, which may be credited against the final PIT liability.","rates":[{"rate":0.2,"type":"withholding","notes":"Standard withholding rate on dividends paid to non-residents and residents; may be reduced under applicable tax treaty."}]}