Gabon is set to introduce a toll system on the Libreville-Kango segment of the Transgabonaise highway. This initiative, formalized within the 2026 Budgetary Collective, specifically targets the stretch between kilometer markers 12 and 95, situated on the outskirts of the Gabonese capital. The implementation falls under a public-private partnership agreement established with the Société Autoroutière du Gabon (SAG).

A newly revised Article 35 grants SAG the authority to directly collect user fees from motorists starting January 1, 2028, provided the designated highway section is fully completed. These charges are intended to compensate SAG for the operation, ongoing maintenance, upkeep, and ensuring the availability of the conceded infrastructure.

It is explicitly stated in the legislation that these user fees do not constitute direct state budgetary revenue, unless there is a specific provision for a remittance to the state. Furthermore, these tolls are distinct from any taxes, levies, contributions, or fiscal/parafiscal charges imposed for the benefit of the State, the National Autonomous Road Maintenance Fund (FANER), or any other public entity.

The exact locations of the toll and weigh stations will be jointly determined by the Gabonese State and SAG. Tariffs will be established through regulatory decree, varying based on vehicle category, specific section, distance traveled, or vehicle tonnage, in strict accordance with the partnership contract’s terms. These tariffs must be officially published in the Journal Officiel and clearly communicated to road users prior to their enforcement. Exemptions from payment are granted to emergency and security vehicles on official missions, as well as vehicles engaged in duly authorized public interest humanitarian operations.

The financial framework for this project also includes the establishment of a counter-guarantee, potentially reaching 26 billion FCFA. This measure aims to secure the issuance of a bank guarantee for SAG, backed by the balance held in an escrow account at the Caisse des Dépôts et Consignations. Additionally, imports, local purchases, construction work, supplies, equipment, materials, services, and other provisions directly essential for the execution of the partnership contract will benefit from exemptions or waivers on Value Added Tax (VAT) and customs duties. The specific list of these exempted items will be predetermined by the Minister of Economy and Finance.

This comprehensive arrangement provides clear insight into the model adopted by Gabon: direct fee collection by the concessionaire, rigorous state oversight through its powers of control, audit, and budgetary monitoring, and secure financing via a dedicated escrow account. The legislation emphasizes that this direct collection mechanism does not diminish the State’s authority in setting or approving tariffs, nor its right to continuous oversight throughout the concession period.