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:
- 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 beer, wine, champagne, and other alcoholic drinks, as well as sugary drinks, cigarettes, cigars, and other tobacco products, games of chance, perfumes and cosmetic products, caviar and foie gras, and salmon;
- A reduced customs duty rate for the import of so-called essential goods, as well as a 60% reduction in the taxable value as part of the cost-of-living program;
- ….
Source Orbitax
