Gabon Budget Law for 2023 Includes Various Tax Measures

Gabon published the Budget Law for 2023 ( Law No. 025/2022 of 30 January 2023) in the Official Gazette on 2 February 2023. The main tax measures of the law include:

• A reduction in the turnover threshold for taxpayers subject to the standard (real) tax regime from XAF 80 million to XAF 60 million;
• The amendment (replacement) of the lists of supplies that are exempt from VAT and those that are subject to the 5% reduced rate and the 10% reduced rate;
• The amendment of the excise duty rates on be…