Data-center law in Gabon

National jurisdiction · as of 2026-09-04

Gabon has no data-center-specific siting, permitting, or utility statute; a data-center project sites through the general privileged-economic-zone framework of loi n°010/2011 du 18 juillet 2011 portant réglementation des zones économiques à régime privilégié, implemented for the Nkok zone by décret n°0461/PR/MPITPTHTAT du 10 octobre 2012.

An investor admitted to a zone under this framework is exempted from export and import duties, customs duties, and other taxes on goods crossing the zone's boundary, while remaining subject to the general declarative obligations of the Code Général des Impôts.

No provision addresses electricity grid interconnection, water use, or air emissions specifically; the implementing decree tasks the zone's management body with the zone's common infrastructure, including connection to water and electricity distribution networks and information-and-communications-technology infrastructure.

Instruments on record

1 instrument on record, grouped by the family of approval each one governs.

Public agreements

What fiscal agreements attach a data center to its host jurisdiction?

Loi n°010/2011 portant réglementation des zones économiques à régime privilégié

In force

Loi n°010/2011 du 18 juillet 2011 portant réglementation des zones économiques à régime privilégié mise en œuvre par le décret n°0461/PR/MPITPTHTAT du 10 octobre 2012 portant création de la Zone Économique à Régime Privilégié de Nkok

Effective 2011-07-18 · Applies to both

Loi n°010/2011 sets Gabon's general framework for a zone économique à régime privilégié (ZERP), a designated area in which an admitted investor gains customs and tax advantages under a status the State grants by decree for each zone.

Décret n°0461/PR/MPITPTHTAT implements the law for the Nkok zone near Libreville, assigning its planning, organization, promotion, and management to a company of Gabonese law, GABON SPECIAL ECONOMIC ZONE SA (GSEZ SA), under an institutional framework of an Organe d'Aménagement et de Gestion, an Autorité Administrative, and a Comité de Suivi.

An investor, an affiliated company, or a subcontractor operating inside the zone is exempted from export duties, customs duties, and other taxes collected on goods leaving the national customs territory for the zone or entering it. It remains subject to the Code Général des Impôts' general declarative obligations.

The zone's management body is responsible for the common infrastructure and equipment the zone needs, including connection to water and electricity distribution networks and to information-and-communications-technology infrastructure, and for screening and presenting an investor's application for admission to the zone's Autorité Administrative.

Source: Full text of law