Gabon and Italy’s first income tax treaty takes effect from 1 January 2026, setting rules on taxes, withholding rates, and double taxation.
The income tax treaty between Gabon and Italy, signed on 28 June 1999, entered into force on 19 December 2025.
The agreement applies to Gabon’s corporate tax, flat-rate minimum tax, individual income tax, and tax on income from immovable property, as well as Italy’s corporate and individual income taxes.
The treaty sets withholding tax rates at 15% for dividends, 10% for interest, and 10% for royalties.
It applies from 1 January 2026.
