Gabon

Africa

Non-commercial (BNC) income taxed under the progressive IRPP up to a top rate of 35%, not a capital gain. Individual entrepreneurs declare it annually on the net-profit basis.

Classification

Personal income tax (IRPP) on non-commercial profits (BNC) of individual entrepreneurs / liberal professions - NOT capital gains.

Taux d'imposition

Progressive IRPP 0-35% (0% up to XAF 1,500,000; top 35% above XAF 11,000,000), applied to BNC net profit.

Cotisations sociales

CNSS for employees; independents under a voluntary scheme, no automatic payroll social charge on BNC income.

Immatriculation / régime

Individual entrepreneurs declare BNC on an annual return before 1 March; réel/net-profit basis.

Payouts en crypto

No crypto-specific tax regime; USDC payouts valued in XAF are taxed as ordinary BNC income under the IRPP.

Sources

taxsummaries.pwc.com

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.

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