the reduced rate regime of 5% may be granted for materials, products, equipment, machines and tools which do not fall in the above-mentioned categories, and are necessary for petroleum production.
The excise duties are indirect tax levies, applicable to certain categories of goods, such as tobacco and liquor, at the time of their marketing or their consumption. The rates are as follows:
beer – 20%;
wine – 25%;
other drinks with a volumetric degree of alcohol between12% and 32%; and
cigarettes, cigars, tobacco – 30%;
These are proportional rights, charged from 1% up to 6%, depending on the nature of the acts:
the transfer of shares is normally subject to the payment of a registration right of 3% of the price, as a burden to the assignee;
Contact details – PricewaterhouseCoopers, Gabon
PwC contact person
Christophe Relongoue Laurent Pommera Matthieux Le Roux Olivier Minko M’Obame
Partner Director Director Manager
Libreville Office Rue Alfred Marche Port-Gentil Office Rue du Colonel Parant
the sale of a building is subject to a registration right of 6% (plus 2% for buildings located in Libreville or Port-Gentil); and
the transfer of a leasing right is subject to a registration right of 4%.
The stamp contribution is levied on all paperwork relating to civil and judicial actions and to documents that could be produced in court as authority.
+241 76 26 18
+241 74 13 83
+241 55 33 24
+241 55 18 23
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