Foreign nationals generally require both a visa and a work permit to work legally in Gabon.

• Work Permit: Sponsored by the employer and issued through labour authorities.
• Documentation: Typically includes passport copies, employment contract, medical clearance, and company registration documents.
• Employer Requirements: Employers may need to demonstrate that local talent is unavailable before hiring foreign workers.
• Residence Compliance: Long-stay visas and residence permits are commonly linked to employment status.

• Registration: Employers must register with tax authorities and the national social security system.
• Payroll Frequency: Salaries are generally paid monthly.
• Withholding: Employers deduct:
  
  • Personal income tax
  • Social security contributions
• Employer Contributions: Social security, pensions, workplace injury, and family allowance contributions apply.

• Contracts may be fixed-term or indefinite-term.
• Written contracts are strongly recommended and commonly required for foreign employees.
• Working Hours: Standard workweek is generally 40 hours.
• Probation: Typically 1–6 months depending on role.
• Overtime: Paid at premium rates under labour law.
• Termination: Notice and severance obligations apply except in cases of serious misconduct.

• Annual Leave: Minimum 24 working days per year.
• Public Holidays: Paid national public holidays apply.
• Sick Leave: Paid sick leave generally available with medical certification.
• Maternity Leave: Approximately 14 weeks statutory leave.
• Paternity Leave: Limited leave may apply depending on employer policy or collective agreement.
• Additional Benefits: Housing, transport, and hardship allowances are common for expatriate employees.

• Tax Residency: Individuals with a permanent home or substantial presence in Gabon are generally considered tax residents.
• Non-Residents: Taxed only on Gabon-sourced income.
• Tax Year: January 1 – December 31.
• System: Progressive income tax system.
• Double Tax Treaties: Gabon has selected DTAs in force.