{
    "id": 37286,
    "date": "2024-03-01T20:00:13",
    "date_gmt": "2024-03-01T19:00:13",
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    "modified": "2024-07-15T17:28:50",
    "modified_gmt": "2024-07-15T15:28:50",
    "slug": "gabon-une-legislation-fiscale-incitative",
    "status": "publish",
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    "link": "https:\/\/africa.yearbook-media.com\/fr\/gabon-une-legislation-fiscale-incitative\/",
    "title": {
        "rendered": "Gabon – Une l\u00e9gislation fiscale incitative"
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        "rendered": "<div data-elementor-type=\"wp-post\" data-elementor-id=\"37286\" class=\"elementor elementor-37286\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cadfee4 ToBeHidden e-flex e-con-boxed e-con e-child\" data-id=\"cadfee4\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-cc41f56 e-con-full droppable e-flex e-con e-child\" data-id=\"cc41f56\" data-element_type=\"container\" id=\"Ele1A\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77d498e elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"77d498e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\t\t<div data-elementor-type=\"page\" data-elementor-id=\"83347\" class=\"elementor elementor-83347\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-751a8b39 e-con-full OrdiMobileConteneurClass e-flex e-con e-child\" data-id=\"751a8b39\" data-element_type=\"container\" id=\"testIdTest\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a7e332 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"1a7e332\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><div class=\"ym-espace-pub-lazy\" data-tpl=\"83347\"><\/div><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e970d4f e-con-full e-flex e-con e-child\" data-id=\"e970d4f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d669487 elementor-widget elementor-widget-text-editor\" data-id=\"d669487\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\t\t<div data-elementor-type=\"container\" data-elementor-id=\"74473\" class=\"elementor elementor-74473\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-695d4e3 e-flex e-con-boxed e-con e-parent\" data-id=\"695d4e3\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a59548b elementor-widget elementor-widget-text-editor\" data-id=\"a59548b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tGabon &#8211; Une l\u00e9gislation fiscale incitative\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-90fe720 e-con-full e-flex e-con e-child\" data-id=\"90fe720\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6dc9fd7 e-con-full e-flex e-con e-child\" data-id=\"6dc9fd7\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d42ef5f elementor-widget elementor-widget-image\" data-id=\"d42ef5f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/africa.yearbook-media.com\/wp-content\/uploads\/elementor\/thumbs\/Port-gentil-gabon-2010-revu4iityvm9iqpnhx1lawe746sknhho0f6ejugoee.jpg\" title=\"Port-gentil-gabon-2010\" alt=\"Port-gentil-gabon-2010\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c1208fc e-flex e-con-boxed e-con e-parent\" data-id=\"c1208fc\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0728861 elementor-widget elementor-widget-text-editor\" data-id=\"0728861\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"text-align: var(--text-align); background-color: var(--base-3);\">La l\u00e9gislation gabonaise cr\u00e9\u00e9 un climat favorable au d\u00e9veloppement des entreprises, en particulier gr\u00e2ce \u00e0 de nombreuses dispositions d\u2019incitation fiscale\u00a0<\/span><span style=\"text-align: var(--text-align); background-color: var(--base-3);\">et \u00e0 l\u2019adh\u00e9sion du Gabon \u00e0 de nombreuses organisation r\u00e9gionales.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d7a607a ToBeHidden e-flex e-con-boxed e-con e-child\" data-id=\"d7a607a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7cfdf97 e-con-full droppable e-flex e-con e-child\" data-id=\"7cfdf97\" data-element_type=\"container\" id=\"Ele2A\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c2b71c elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"4c2b71c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\t\t<div data-elementor-type=\"page\" data-elementor-id=\"83347\" class=\"elementor elementor-83347\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-751a8b39 e-con-full OrdiMobileConteneurClass e-flex e-con e-child\" data-id=\"751a8b39\" data-element_type=\"container\" id=\"testIdTest\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a7e332 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"1a7e332\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><div class=\"ym-espace-pub-lazy\" data-tpl=\"83347\"><\/div><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-deab21b e-flex e-con-boxed e-con e-parent\" data-id=\"deab21b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ea61b46 e-transform elementor-widget elementor-widget-text-editor\" data-id=\"ea61b46\" data-element_type=\"widget\" data-settings=\"{&quot;_transform_rotateZ_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>De nombreuses dispositions d\u2019incitation fiscale sont offertes aux contribuables de certains secteurs d\u2019activit\u00e9, principalement pour les secteurs des mines (Code minier), des hydrocarbures (Code des hydrocarbures), de l\u2019exploitation foresti\u00e8re (Code forestier), de l\u2019industrie du ciment, du tourisme (Loi sur les investissements touristiques), de l\u2019industrie de transformation du bois, des grands ensembles industriels, de l\u2019habitat social, de l\u2019agriculture (Code Agricole), et des f\u00e9d\u00e9rations sportives.&nbsp;<\/p>\n<p>Plus pr\u00e9cis\u00e9ment, le gouvernement encourage les investissements dans certaines des principales industries du Gabon (p\u00e9trole et gaz, mines et bois) par le biais d\u2019incitations douani\u00e8res et fiscales (par exemple, les entreprises p\u00e9troli\u00e8res et mini\u00e8res sont exempt\u00e9es de droits de douane sur les \u00e9quipements de travail import\u00e9s).&nbsp;<\/p>\n<p>Le Gabon encourage \u00e9galement les IDE dans toute une s\u00e9rie de secteurs, notamment les infrastructures et l\u2019\u00e9cotourisme. Le Code des Investissements Touristiques pr\u00e9voit des incitations fiscales pour les investisseurs \u00e9trangers dans le secteur du tourisme pendant les huit premi\u00e8res ann\u00e9es d\u2019exploitation.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f481aaa ToBeHidden e-flex e-con-boxed e-con e-child\" data-id=\"f481aaa\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dfd3998 e-con-full droppable e-flex e-con e-child\" data-id=\"dfd3998\" data-element_type=\"container\" id=\"Ele3A\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5218fd elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"c5218fd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\t\t<div data-elementor-type=\"page\" data-elementor-id=\"83347\" class=\"elementor elementor-83347\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-751a8b39 e-con-full OrdiMobileConteneurClass e-flex e-con e-child\" data-id=\"751a8b39\" data-element_type=\"container\" id=\"testIdTest\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a7e332 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"1a7e332\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><div class=\"ym-espace-pub-lazy\" data-tpl=\"83347\"><\/div><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-be2fe8d e-flex e-con-boxed e-con e-parent\" data-id=\"be2fe8d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee70bdc e-transform elementor-widget elementor-widget-text-editor\" data-id=\"ee70bdc\" data-element_type=\"widget\" data-settings=\"{&quot;_transform_rotateZ_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"background-color: var(--base-3);\">Le code Agricole Gabonais pr\u00e9voit \u00e9galement des incitations fiscales et douani\u00e8res pour les op\u00e9rateurs agricoles (notamment pour les petites et moyennes entreprises). Dans ce cadre, les terres utilis\u00e9es pour l\u2019agriculture et l\u2019exploitation agricole sont exon\u00e9r\u00e9es de la taxe fiscale, et tous les engrais et aliments import\u00e9s pour l\u2019exploitation des ranchs sont exon\u00e9r\u00e9s de droits de douane.<\/span><\/p>\n<p>Selon le Document de cadrage macro\u00e9conomique et budg\u00e9taire 2022-2024 du Gabon, le gouvernement a en projet de mettre en place un cadre de fiscalit\u00e9 verte, en rapport avec les \u00e9nergies renouvelables. Ainsi, la strat\u00e9gie adopt\u00e9e par le gouvernement se d\u00e9cline au sein du Cadre national de financement int\u00e9gr\u00e9 (CNFI). La budg\u00e9tisation verte prend tout son sens dans la mesure o\u00f9 elle permettra de consolider les bases d\u2019un d\u00e9veloppement durable. Car, les engagements environnementaux pr\u00e9existants des d\u00e9cideurs politiques comprennent une r\u00e9duction de 50% des \u00e9missions de gaz \u00e0 effet de serre d\u2019ici 2025 et la pr\u00e9servation de 98% des for\u00eats tropicales gabonaises.<\/p>\n<p>Selon l\u2019administration fiscale, la fiscalit\u00e9 verte ou \u00e9cofiscalit\u00e9 vise \u00e0 taxer les activit\u00e9s et produits polluants pour inciter \u00e0 adopter des pratiques plus respectueuses de l\u2019environnement. Ce sera un moyen de d\u00e9courager la pollution des industries lourdes et polluantes.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e109759 ToBeHidden e-flex e-con-boxed e-con e-child\" data-id=\"e109759\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-631a7ad e-con-full droppable e-flex e-con e-child\" data-id=\"631a7ad\" data-element_type=\"container\" id=\"Ele4A\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2da6715 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"2da6715\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\t\t<div data-elementor-type=\"page\" data-elementor-id=\"83347\" class=\"elementor elementor-83347\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-751a8b39 e-con-full OrdiMobileConteneurClass e-flex e-con e-child\" data-id=\"751a8b39\" data-element_type=\"container\" id=\"testIdTest\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a7e332 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"1a7e332\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><div class=\"ym-espace-pub-lazy\" data-tpl=\"83347\"><\/div><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>",
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        "rendered": "<p>La l\u00e9gislation gabonaise cr\u00e9\u00e9 un climat favorable au d\u00e9veloppement des entreprises, en particulier gr\u00e2ce \u00e0 de nombreuses dispositions d\u2019incitation fiscale\u00a0et \u00e0 l\u2019adh\u00e9sion du Gabon \u00e0 de nombreuses organisation r\u00e9gionales. De nombreuses dispositions d\u2019incitation fiscale sont offertes aux contribuables de certains secteurs d\u2019activit\u00e9, principalement pour les secteurs des mines (Code minier), des hydrocarbures (Code des hydrocarbures), &#8230; <a title=\"Gabon &#8211; Une l\u00e9gislation fiscale incitative\" class=\"read-more\" href=\"https:\/\/africa.yearbook-media.com\/fr\/gabon-une-legislation-fiscale-incitative\/\" aria-label=\"Plus sur Gabon &#8211; Une l\u00e9gislation fiscale incitative\">Lire plus<\/a><\/p>",
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