Last updated : 11.05.2026
Expense rules in Gabon.
Gabon applies VAT at 18%. Central African oil-exporting country, CEMAC member. XAF pegged to EUR.
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1Expense rules & reclaimable VAT
VAT 18% standard, 10% lodging, 5% certain goods.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 18% | Deductible | Standardized invoice |
| Lodging | 10% | Deductible | Company NIF |
| Alcohol | 18% | Limited | Excluded |
| Fuel | 18% | Deductible | Invoice |
| Transport | 18% | Deductible | Taxi/airfare |
| Gifts | 18% | Non-deductible | Cap |
Receipt
Standardized invoice
NIF mandatory
SourcesGabon Tax Authority
2Mileage allowance
No official scale. Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Receipt |
| Company car | – | Fuel card | – |
| Taxi | – | 100% receipt | Receipt |
Tracking
Logbook
Date, distance
SourcesGabon Tax Authority
3Per diem and travel allowances
Company policy by city.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Libreville | XAF 12 000 | XAF 42 000 | XAF 75 000 |
| Port-Gentil | XAF 11 000 | XAF 38 000 | XAF 65 000 |
| Franceville | XAF 9 000 | XAF 32 000 | XAF 55 000 |
| Other cities | XAF 8 000 | XAF 28 000 | XAF 45 000 |
Conversion
1 EUR = 656 XAF
Fixed peg
SourcesGabon Tax Authority
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | VAT credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| Special zones | Incentives | Per licence | Regime |
Limitations
4 years
Keep
SourcesGabon Tax Authority
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