Gabon is significantly enhancing its framework of fiscal incentives designed to promote sustainable mobility. The Rectified Finance Law (LFR) 2026 now includes a Value Added Tax (VAT) exemption for the importation and commercialization of electric vehicles. This measure is a key addition to the General Tax Code’s updated provisions, which broaden the scope of operations eligible for VAT relief. By reducing the tax burden associated with acquiring these vehicles, public authorities aim to stimulate their introduction into the national market and encourage economic operators to invest in this still-developing sector.

Article 210 of the General Tax Code, as amended by LFR 2026, explicitly lists “the importation and commercialization of electric vehicles” among the operations now exempt from VAT. This regulation applies both to vehicles entering Gabonese territory and those intended for sale within the domestic market. From a customs perspective, this reform contributes to lowering the overall import cost, even though the text does not specify an exemption from customs duties. The primary fiscal advantage focuses on VAT, identified as the main lever to facilitate access to these innovative vehicles.

Driving towards sustainable mobility

Authorities are clearly demonstrating their commitment to accelerating the transition towards cleaner transportation through attractive fiscal schemes. The overarching goal is to make electric vehicles more competitive against traditional internal combustion models, foster the emergence of a national electromobility market, and progressively reduce greenhouse gas emissions linked to the transport sector. This strategic direction aligns with a broader environmental policy, further evidenced by the introduction of a carbon contribution and new environmental taxes outlined in the same Rectified Finance Law.

The government is sending a clear message to concessionaires, investors, and consumers about its dedication to supporting the energy transition. This VAT exemption is expected to significantly enhance the appeal of electric vehicles while simultaneously contributing to the modernization of Gabon’s national automotive fleet. Furthermore, this pivotal reform could also encourage the future development of essential dedicated infrastructure, particularly charging networks, thereby reinforcing Gabon’s commitment to greener growth and an economic development model that balances performance with environmental preservation.