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.

How it's classified

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

Tax rate

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

Social contributions

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

Registration / regime

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

Crypto payouts

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

Sources

taxsummaries.pwc.com

General information only — this is not tax or legal advice. Rules change and depend on your situation. Always confirm with a qualified tax professional in your country.

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