Our guide to Payroll in Gabon

Doing Business in Gabon

Investing in Gabon

Gabon is an upper‑middle‑income Central African country endowed with oil, gas, manganese, timber, and strong environmental assets. It is a member of CEMAC and OHADA, providing a harmonised legal and monetary framework that supports foreign investment. The business environment is regulated, state‑centric in key sectors, but comparatively stable within the region

Foreign investment is encouraged, particularly in:

• Oil & gas
• Mining (manganese, gold)
• Forestry & wood processing
• Infrastructure
• Agribusiness
• Renewable energy and eco‑tourism

Investors benefit from investment incentives, tax holidays in Special Economic Zones (SEZs) (e.g., Nkok SEZ), and protections under the OHADA legal system. Some strategic sectors require local participation or state approval.

Basic Facts about Gabon

Full Name: Gabonese Republic

Population: ~2.5 million

Capital: Libreville

Major Language(s): French (official); Fang, Myene, Nzebi

Monetary Unit: Central African CFA franc (XAF)

Main Exports: Oil, manganese, timber

GNI Per Capita: Approx. USD 8,200

Internet Domain: .ga

International Dialing Code: +241

How to Say?

Hello: Bonjour

Good Morning: Bonjour

Good Evening: Bonsoir

Do you speak English? Parlez-vous anglais ?

Goodbye: Au revoir

Thank you: Merci

See you later: À plus tard

Public Holidays

Gabon observes approximately 11 public holidays, including:

• New Year’s Day (1 Jan)
• Easter Monday
• Labour Day (1 May)
• Assumption Day (15 Aug)
• Independence Day (16–17 Aug)
• All Saints’ Day (1 Nov)
• Christmas Day (25 Dec)
• Eid al-Fitr & Eid al-Adha (movable)

Employees are entitled to paid leave or compensatory rest.

Registrations and Establishing an Entity

Companies are typically registered through:

• ANPI‑Gabon (National Investment Promotion Agency) for business creation
• Commercial Court for legal registration
• Tax authorities (DGI) and CNSS for payroll registration

Registration generally takes 2–4 weeks, depending on sector and compliance readiness.

Setting up of a Legal Structure

Common legal forms include:

• SARL – Limited Liability Company (most common for SMEs)
• SA – Public Limited Company
• SAS – Simplified Joint‑Stock Company (under OHADA)
• Branch or Representative Office

Minimum capital requirements apply for SA entities. Directors do not need to be residents, but local representation is often required

Banking

Most commercial banks operate as follows:

• Monday to Friday: 8:00 AM – 4:30 PM
• Saturday: 8:00 AM – 1:00 PM (limited branches only)
• Sunday: Closed

Working Week

Standard working week: 40 hours

Daily limit: 8 hours

Overtime: paid with statutory premiums

Weekly rest: minimum 24 consecutive hours (usually Sunday)

Employment Law

Holiday Accrual / Calculations

• Employees accrue 2.5 working days of paid annual leave per month of service.
• This equals 30 working days (≈ 6 weeks) per full year.
• Leave accrual generally runs over a reference period and is paid at normal salary.
• Public holidays are in addition to annual leave and, if worked, must be compensated by time off or premium pay

Maternity/Paternal Leave

• Maternity leave: 14 weeks total (typically 6 weeks before and 8 weeks after childbirth).
• Maternity leave is paid, with salary replacement provided through the social security system (CNSS).
• Protection against dismissal applies during maternity leave.
• Paternity leave: Gabonese law does not provide a general statutory right to paid paternity leave; any entitlement is typically based on collective agreements or employer policy

Sickness

• Employees are entitled to sick leave upon presentation of a medical certificate.
• Short-term sickness: generally paid by the employer per Labour Code rules or applicable collective agreements.
• Long-term sickness / work-related illness or injury: benefits are covered by CNSS, subject to eligibility.
• Sick leave duration and pay may vary based on seniority and collective agreements, but medical certification is mandatory.

National Service

• Gabon currently does not enforce compulsory national military service for the general workforce.
• There is no statutory requirement for employers to grant extended leave for mandatory conscription.
• Any temporary public or civic service obligations are handled on a case-by-case basis and do not form part of standard labour leave entitlements

Tax & Social Security

Tax Rates

Corporate Income Tax (CIT):

• 30% standard
• 35% oil & mining

Personal Income Tax: progressive up to 35%

VAT: 18% (10% reduced on essentials)

Capital Gains Tax: ~20%

Minimum corporate tax: 1% of turnover

Social Security

• Employer contribution: ~20.1%
• Employee contribution: ~4.5%
• Covers pensions, family allowances, work injury, health

Employers must register employees within 15 days of hire

Minimum wage in 2026

• Statutory Minimum Wage (SMIG): XAF 150,000 per month
• Applies to all private-sector employees
• Unchanged since 2010
• One of the highest minimum wages in Sub-Saharan Africa

Payroll

It is legally acceptable in Gabon to provide employees with online payslips.

New Employees

• Register with CNSS and tax authorities
• Must be done within 15 days of hire

Leavers

• Employers must notify CNSS and tax bodies
• Employment certificate required at exit

Employee Benefits

In Gabon, employees benefit from strong statutory protections under the Labour Code, including around 30 working days of paid annual leave per year, paid public holidays, and paid maternity leave of 14 weeks funded through social security. Employers must contribute to mandatory social security and health insurance schemes, which cover pensions, family allowances, work injuries, and long-term sickness. While paternity leave is not generally statutory, additional benefits such as sick pay top-ups, allowances, or extra leave are often provided through collective agreements or employer policies.

Visas & Work Permits

Who Needs a Visa / Work Permit?

• All non-Gabonese nationals require immigration authorisation to work in Gabon.
• Business or short-stay visas do not allow employment; paid or productive work requires a work permit plus the appropriate entry visa and residence status.

Main Visa Types

Short-Stay / Business Visa (≤ 90 days)

• For meetings, conferences, negotiations, or exploratory visits
• No employment allowed
• Issued as embassy visas or eVisas (eligibility varies by nationality)

Work eVisa (Short-term professional activity)

• Online application route for professional activities and assignments
• Valid for 30, 60, 90 days (single entry) or up to 180 days (multiple entry)
• Does not replace the need for a work permit if the activity constitutes employment

Long-Stay Visa (Visa de Long Séjour)

• Required for stays over 90 days
• Prerequisite for obtaining a work permit and residence card after arrival
• Requires proof of employment purpose and sponsorship

Work Permit (Permis de Travail)

• Mandatory for all foreign nationals taking up employment
• Employer-sponsored and employer-driven
• Issued by the Ministry of Labour
• Typically valid 1 year, renewable
• Processing time: ~6–8 weeks (may vary)

Key Conditions

• Employer must be registered in Gabon
• Employer must justify hiring a foreign national (skills not readily available locally)
• Foreign workforce quotas apply (stricter for operational roles)
• A training/skills transfer plan to Gabonese employees is commonly required

Residence Permit (Carte de Séjour)

• Required for long-term stays and employment
• Issued by the General Directorate of Documentation & Immigration (DGDI)
• Tied to the work permit and employment contract
• Must be maintained and renewed on time to remain compliant

Employer Responsibilities

• Sponsor and support the work permit application
• Ensure quotas and localisation rules are respected
• Register the employee for tax and social security (CNSS)
• Maintain valid immigration status throughout employment
• Arrange repatriation guarantees where required

2026 Updates

In 2026, Gabon introduced updated social contribution rates and revised salary ceilings as part of broader social security reforms. Employers should review payroll processes to ensure continued compliance with local contribution obligations, employee protections and evolving labour regulations.

Human Resources and Payroll Services in Gabon

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