Personal income tax in Gabon
Employees in Gabon see two tax deductions on their payslip. There is the IRPP tax deduction and also a complementary tax (TCS) component. The TCS amount is calculated as 5% of the taxable income, whereby the first 150.000 cfa is excluded from the calculation. The IRPP tax deduction is calculated after the TCS deduction, and takes also into account the family situation of the employee. The marital status and the number of dependent children play a role in the calculation. Taxation percentages range from 0 up to 35 percent. The next graph shows the tax due by taxable income, plotted by number of fiscal parts.
From a given moment onwards, extra income is multiplied by 161.94%. For earning 100.000 cfa extra net, one needs 161.943 cfa gross, and the extra tax is 38.25% of the extra gross. These moments are marked with a small circle in the graph.
That 38.25% figures combines the 5% of TCS and the maximum percentage of IRPP (35%), together with some tax free floors. Also note that at that level the deduction from an extra fiscal part is a fixed amount.