Work, social security and tax

According to PwC, you are in principle tax resident if you have your home or permanent residence in the country. A tax treaty between this country and yours may change these rules.

According to PwC, income tax on salaries follows a progressive scale with a top rate of 35%. The tax year is the calendar year. The annual income tax return must be filed before 1 March of the following year.

According to PwC, the employee share of social contributions, withheld from salary: social security (CNSS): 2.5%; health insurance (CNAMGS): 2%. The employer pays its own share on top.

The economic service of the French embassy in Libreville supports French companies: +241 011 79 70 81 or 011 79 70 82.

The Gabonese scheme has four branches: sickness, work accidents, family benefits (including maternity) and pensions. The employer keeps paying wages during sickness.

A bilateral social security agreement is in force between France and Gabon. Such agreements coordinate both systems to keep the rights of people who work or live in both countries; the Cleiss publishes the text.

French expatriates can join the Caisse des Français de l'étranger (CFE) whatever their family and work situation, country, age or health, with no medical questionnaire. It offers health insurance, pension insurance to keep contributing, and occupational risk insurance; on return to France, rights continue without a break.

A tax treaty links France and Gabon: it allocates taxing rights between the two countries to avoid double taxation. The text is published on impots.gouv.fr.