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Property transactions in Gabon involve multiple taxes and fees that buyers, sellers, landlords, and tenants must understand. As of September 2025, property buyers face an 8% transfer tax, notary fees, and registration charges, while landlords pay 15% rental income tax and annual property taxes. The Gabonese real estate market requires careful consideration of these costs, which can significantly impact investment returns in cities like Libreville and Port-Gentil.
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Property buyers in Gabon pay 8% transfer tax plus notary fees, cadastral charges, and agent commissions, totaling 11-15% of purchase price.
Landlords face 15% rental income tax, while property owners pay annual property taxes and municipal service charges.
| Tax/Fee Type | Rate/Amount | Who Pays |
|---|---|---|
| Transfer/Registration Tax | 8% of purchase price | Buyer |
| Notary Fees | 0.5%-1.5% of value | Buyer |
| Agent Commission | 3%-5% of sale price | Seller (typically) |
| Cadastral/Registry Fees | 0.4%-2% of value | Buyer |
| VAT (new builds) | 18% | Buyer |
| Rental Income Tax | 15% of gross rent | Landlord |
| Capital Gains Tax | 20% (after 15% relief) | Seller |
Who pays which taxes and fees in Gabon and in what situations?
In Gabon's property market, tax responsibilities are clearly divided between different parties depending on their role in the transaction.
Buyers bear the heaviest tax burden during property purchases, paying the 8% transfer registration tax, notary fees ranging from 0.5% to 1.5% of property value, cadastral and land registry fees between 0.4% and 2%, and mortgage registration fees if financing is involved. These costs typically total 11% to 15% of the purchase price before considering agent commissions.
Sellers primarily pay agent commissions, which range from 3% to 5% of the sale price, and capital gains tax at 20% on any profit after a 15% relief deduction. Legal fees of approximately 1% may be shared between buyer and seller depending on the purchase agreement.
Landlords face ongoing tax obligations including 15% rental income tax on gross rental receipts, annual property taxes based on property value and location, and municipal service charges. Property management companies or tenants typically withhold the 15% rental tax and remit it directly to tax authorities.
Tenants generally pay rental income tax through withholding but may also be responsible for municipal service charges depending on lease terms. Owner-occupiers pay annual property taxes and all municipal charges directly to local authorities without the rental income tax component.
What exact transfer taxes, duties, and fees apply on property purchases?
Property purchases in Gabon involve several mandatory taxes and fees that buyers must budget for beyond the purchase price.
The primary cost is the 8% transfer registration tax applied to the full purchase price, paid by the buyer to complete legal ownership transfer. This tax applies to all property transactions including apartments, houses, and land parcels throughout Gabon.
Notary fees typically range from 0.5% to 1.5% of property value based on standardized fee schedules, covering document preparation, verification, and transaction oversight. Cadastral and land registry fees range from 0.4% to 2% of transaction value, ensuring proper property registration and title updates in government records.
Agent commissions vary from 3% to 5% of sale price and may be paid by seller, buyer, or split between parties according to the purchase agreement. Legal fees averaging 1% of purchase price cover additional document processing and legal verification services.
Minimum fees may apply for certain services, with some administrative charges starting at 20,000 XAF regardless of property value. These fixed minimums typically apply to document processing and basic registration services.
What mortgage registration and stamp fees apply when financing is used?
Property buyers using mortgage financing face additional registration and stamp fees beyond standard purchase costs.
Mortgage registration duty typically ranges from 0.5% to 1% of the loan principal amount, paid by the buyer to register the lender's security interest in the property. This fee ensures legal recognition of the mortgage lien and protects the lender's rights.
Stamp duty on mortgage documents is often included within the overall 8% property transfer registration tax but may involve separate charges for mortgage-specific documentation. Banks typically provide detailed fee schedules showing exact mortgage registration costs during the loan application process.
The buyer always pays these mortgage-related fees as the borrower and future property owner. Lenders may advance these costs at closing but ultimately charge them to the borrower's account or include them in the loan amount.
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What annual property and land taxes apply after purchase?
| Tax Component | Tax Base | Assessment Method |
|---|---|---|
| Annual Property Tax | Declared/assessed property value | 0.5%-1% of property value (estimated) |
| Land Tax | Property surface area and location | Fixed rate per square meter by zone |
| Development Status Tax | Property improvements and usage | Variable by property type and usage |
| Municipal Property Levy | Property size and neighborhood | Fixed annual amount by locality |
| Special Assessment | Infrastructure improvements | One-time charges for area upgrades |
Property owners pay these taxes annually to maintain legal ownership and receive municipal services. The Service du Cadastre performs property reassessments during ownership transfers or upon specific request by authorities.
Tax calculations use declared property values from purchase transactions or official assessments updated periodically by local cadastral offices. Property taxes support local government services and infrastructure maintenance in each municipality.
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What municipal and local service charges exist?
Municipal service charges in Gabon vary by city and neighborhood, covering essential services like waste collection, sanitation, street lighting, and road maintenance.
Waste collection fees typically range from 25,000 to 75,000 XAF annually for residential properties, depending on property size and service frequency. Libreville and Port-Gentil generally charge higher rates than smaller cities due to more comprehensive service networks.
Sanitation and sewerage charges apply to properties connected to municipal systems, with rates varying by usage volume and connection type. Street lighting fees support neighborhood illumination infrastructure and are calculated based on property frontage or size.
Road maintenance levies fund local infrastructure repairs and improvements, assessed as annual charges or special assessments for major projects. These charges may be collected separately or bundled with property tax bills depending on municipal administration practices.
Property owners or tenants pay these charges according to lease agreements, with owner-occupiers responsible for all municipal fees directly. Service levels and corresponding charges can vary significantly between established urban areas and developing neighborhoods.
What taxes apply to rental property income?
Rental property income in Gabon faces specific tax obligations that landlords must understand and comply with throughout their ownership period.
The primary rental income tax rate is 15% of gross rental receipts, applying to all rental income regardless of property type or tenant category. This tax is typically withheld at source by property management companies or tenants and remitted directly to tax authorities.
Non-resident landlords face a higher 20% withholding tax on rental income unless protected by tax treaties between Gabon and their country of residence. Resident landlords can claim a standard 30% deduction for property expenses when calculating net taxable rental income.
Landlords must declare rental income annually by March or April, even when taxes are withheld at source, to ensure proper tax compliance and claim allowable deductions. Property management fees, maintenance costs, insurance premiums, and depreciation may be deductible against rental income.
Large-scale rental operations or commercial property rentals may face additional corporate tax obligations depending on the landlord's business structure and rental volume. Professional property investors should consult tax advisors to optimize their rental income tax position.
Does VAT apply to property transactions and construction?
Value Added Tax (VAT) in Gabon applies to specific property transactions and construction services at the standard 18% rate.
New property sales by developers are subject to 18% VAT, including newly constructed apartments, houses, and commercial buildings sold before first occupation. This VAT is paid by property buyers and typically included in the advertised sale price by developers.
Construction and renovation services provided by contractors and tradespeople are subject to 18% VAT, recoverable for VAT-registered businesses but not for individual homeowners. Major renovation projects can result in substantial VAT costs for property owners upgrading their investments.
Resale properties between individual owners are generally exempt from VAT, with transactions subject to the 8% transfer registration tax instead. Developer-to-developer sales and certain commercial property transactions may remain subject to VAT rather than registration duties.
Social housing projects and certain development materials may qualify for VAT exemptions or reduced rates as part of government housing initiatives. Buyers should confirm VAT treatment before completing property purchases to avoid unexpected tax obligations.
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We did some research and made this infographic to help you quickly compare rental yields of the major cities in Gabon versus those in neighboring countries. It provides a clear view of how this country positions itself as a real estate investment destination, which might interest you if you're planning to invest there.
What capital gains taxes and transaction fees apply on property sales?
Property sales in Gabon trigger capital gains tax obligations for sellers, calculated on the profit realized from the transaction.
The capital gains tax rate is 20% of the net gain after applying a 15% relief deduction on the calculated profit. This means sellers pay 20% tax on 85% of their actual capital gain, effectively reducing the tax burden on property appreciation.
Capital gain calculation follows the formula: Sale Price minus Acquisition Price minus Allowable Deductions equals Taxable Gain. Allowable deductions include original purchase costs, improvement expenses, and certain transaction fees paid during ownership.
Main residence sales are exempt from capital gains tax, providing significant tax savings for homeowners selling their primary residence. Other exemptions may apply to minor asset sales, furniture, vehicles, and certain business property transfers.
Sellers also pay agent commissions ranging from 3% to 5% of sale price, plus potential legal fees for transaction completion. These transaction costs can be substantial and should be factored into sale price calculations to ensure profitable transactions.
Are there property tax incentives, exemptions, or reduced rates available?
Gabon offers several property tax incentives and exemptions designed to encourage investment and development in specific sectors and regions.
Social housing developers may receive 5-year exemptions from Corporate Income Tax, reduced VAT rates, and property tax exemptions for qualifying affordable housing projects. These incentives aim to increase housing supply for middle and lower-income Gabonese families.
Special economic zones and investment promotion areas offer up to 25-year exemptions from land tax, VAT, and registration duties for qualifying developments. Tourism, industrial, mining, and agricultural projects may qualify for these extended tax holidays with proper ministry accreditation.
Investment threshold requirements typically range from 200 million to 500 million XAF depending on the sector and location, with specific job creation and local content requirements. Developers must maintain compliance with investment commitments to retain tax incentive benefits throughout the exemption period.
First-time homebuyers may qualify for reduced registration fees or property tax exemptions in certain municipalities, though these programs vary by local government policy. Buyers should verify current incentive availability with local tax authorities before completing purchases.
What are the payment schedules, deadlines, and required documents?
Property tax obligations in Gabon follow specific schedules and documentation requirements that property owners must meet to maintain compliance.
Annual property tax payments are divided into three installments due November 30, January 30, and April 30, with annual declarations required by April 30. Property owners must file annual returns even when no tax is owed to maintain good standing with tax authorities.
Rental income tax requires monthly or annual declaration depending on rental volume, with latest filing deadline in March or April each year. Withholding agents typically remit rental taxes monthly on behalf of landlords but annual declarations remain mandatory.
VAT-registered property businesses must file monthly VAT returns regardless of transaction activity during the reporting period. Purchase transaction taxes and fees are due at closing with payment typically required before deed registration.
Required documents include notarial deeds, cadastral surveys, transfer agreements, tax assessments, and proof of payment for previous obligations. Accepted payment methods include bank transfers and treasury deposits through official government payment portals that vary by municipality.
What penalties and interest apply for late payments and filings?
Late payment and filing penalties in Gabon vary by tax type and can result in significant additional costs for non-compliant property owners.
Penalty structures typically include fixed fines or percentage-based charges calculated monthly on outstanding amounts, with specific rates depending on the type of tax and length of delay. Property tax arrears may result in property liens or forced sale proceedings in extreme cases.
Tax regularization opportunities exist for property owners who voluntarily disclose late payments before year-end, particularly for businesses with annual turnover below 80 million XAF. Early disclosure and voluntary compliance often result in reduced penalties or payment plan options.
Appeal procedures allow property owners to challenge tax assessments and penalty calculations through administrative reviews and court proceedings. Property owners have specific timeframes to respond to tax reassessments and lodge formal appeals with supporting documentation.
Amnesty programs occasionally provide penalty relief for property owners settling long-outstanding tax obligations, though these programs are temporary and require prompt action during limited eligibility periods.
Can you provide worked examples for a Libreville apartment and Port-Gentil plot?
These detailed examples illustrate actual tax and fee calculations for typical property transactions in Gabon's major cities.
Example 1: 100 Million XAF Apartment in Libreville
Transfer registration tax (8%): 8,000,000 XAF paid by buyer. Notary, registry, and cadastral fees (2%): 2,000,000 XAF paid by buyer. Legal fees (1%): 1,000,000 XAF split between parties. Agent commission (3%): 3,000,000 XAF paid by seller. Mortgage registration fee (0.5% of loan): 500,000 XAF if financed, paid by buyer.
Annual costs include property tax estimated at 500,000 to 1,000,000 XAF paid by owner, and municipal fees of 50,000 to 150,000 XAF annually. If rented at market rates, rental income tax of 15% applies to gross rent collected.
Example 2: 50 Million XAF Plot in Port-Gentil
Transfer registration tax (8%): 4,000,000 XAF paid by buyer. Combined notary and registration fees (2%): 1,000,000 XAF paid by buyer. Legal fees (1%): 500,000 XAF shared between parties. Agent commission (3%): 1,500,000 XAF paid by seller.
Annual property tax ranges from 250,000 to 500,000 XAF depending on development status and location within Port-Gentil. Municipal service charges average 25,000 to 75,000 XAF annually for undeveloped land parcels.
It's something we develop in our Gabon property pack.
Conclusion
This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.
Understanding Gabon's property tax structure is essential for successful real estate investment in this Central African nation.
From the 8% transfer tax to ongoing rental income obligations, these costs significantly impact investment returns and should be carefully calculated before making purchase decisions.
Sources
- Central Africa Tax Guide - Gabon Other Significant Taxes
- Oxford Business Group - Gabon Tax Laws 2016
- Oxford Business Group - Gabon Tax Code 2015
- Lincoln Institute - Property Tax in Africa
- PwC - VAT in Africa Gabon Overview
- PwC Tax Summaries - Gabon Corporate Other Taxes
- Central Africa Tax Guide - Gabon Personal Income Tax
- PwC Tax Summaries - Gabon Tax Administration