Gabon and Italy’s first income tax treaty takes effect from 1 January 2026, setting rules on taxes, withholding rates, and double taxation. Â
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.
