Gabon company structures: at a glance

Hawksford

Last updated: 12 May 2026 |

Africa | Gabon

Options for registering companies in Gabon

Gabon is a unitary state in Central Africa and a member of the Economic and Monetary Community of Central Africa (CEMAC). The country uses the Central African CFA franc (XAF) and applies a legal framework influenced by OHADA company law.

Business entities are registered with the competent commercial authorities and regulated under national corporate and tax legislation. Foreign investment is permitted across most sectors, subject to applicable investment and regulatory requirements.

Gabon offers international investors the following legal structures for establishing a local presence:

Limited liability company (SARL)

A limited liability company is an incorporated entity in which shareholders' liability is limited to the amount of their capital contribution.
This structure supports ongoing commercial and revenue-generating activities carried out under Gabonese law.
A minimum share capital of XAF 100,000 is required at incorporation.
The company is subject to corporate income tax at a standard rate of 30%.
This structure involves full incorporation and ongoing compliance obligations.

Branch (Succursale)

A branch operates as an extension of a foreign parent company and does not have separate legal personality.
This structure supports the conduct of business activities in Gabon under direct parent-company control.
No minimum share capital is required to register a branch.
Profits attributable to the branch are subject to corporate income tax at 30%. A surtax of up to 20% may apply on profit remittances. A local representative and registered office are required.
As liabilities attach directly to the foreign parent, this structure does not provide liability separation.

Representative office (Bureau de liaison)

A representative office is not a legal entity and operates as a non-commercial extension of a foreign company.
This structure supports market research, promotion and liaison activities only.
No minimum share capital is required to establish a representative office.
Corporate income tax does not apply, as the representative office is not permitted to trade or generate revenue.
Any commercial activity requires conversion to a branch or incorporated company.

Free zone company (Société en zone franche)

A free zone company is an operating entity established within Gabon's designated free-zone frameworks.
These structures support export-oriented and investment-driven activities conducted within approved zones.
Capital requirements depend on the approved business activity and project scope.
Corporate income tax is applied at a standard rate of 30%, with the possibility of tax holidays of up to 10 years where qualifying conditions are met.
Eligibility depends on formal approval and ongoing compliance with free-zone operational requirements.

Comparison of the common types of companies in Gabon

Key information	Limited liability company (SARL)	Branch office	Representative office	Free zone company
Commonly used for	All purposes	Specific projects	Marketing and research	Manufacturing and export trading
Minimum capitalisation (local currency)	XAF 100,000	None	None	Depends on business activities
Limited liability	Yes	No	No	Yes
Time to incorporate	Four weeks	Four weeks	Four weeks	From four weeks
Tax rate (CIT)	30%	30% (possible surtax of 20% on profit remittance)	Not applicable (cannot trade)	30% but possibility of tax holidays for up to 10 years if certain conditions are met
Resident management	No	Yes (Branch representative)	Yes	No
Cost indication (in US$)	$9,500	$10,000	$8,000	$10,000

Any estimates published on Hawksford’s website set out indicative fees for entity formation, tax/VAT registration, a registered office address and estimated government filing fees. They do not include fees for additional services that may be required such as resident directors, licences for regulated activities, bank account setup, initial capital or other third-party charges. Actual setup costs can vary widely depending on the entity type, business activities, and structure. Terms and conditions apply. For a detailed, tailored quote, please contact us.

Updated on 12 May 2026

Information verified against ANPI - GABON