Flat-Rate Housing Tax :
Jean-Valentin Leyama refers the matter to the Constitutional Court.
O n Wednesday, January 28, Jean-Valentin Leyama, former Transitional Deputy and committed actor of Gabonese civil society, filed an appeal with the Constitutional Court seeking the partial annulment of Law No. 041/2025 of December 29, 2025, relating to the determination of the State’s resources and expenditures for the 2026 budget year.
"The petition filed by Mr. Leyama specifically targets the provisions relating to the creation of the Flat-Rate Housing Tax (TFH), recently incorporated into the national fiscal framework. According to the petitioner, this tax raises several constitutional questions, both regarding its substance and the procedure that led to its adoption.
In his appeal, Jean-Valentin Leyama argues that the Flat-Rate Housing Tax could infringe upon certain constitutional principles, notably those related to equality before taxation, the citizens’ contributive capacity, and the protection of household purchasing power. He also maintains that the introduction of this tax, in the current socio-economic context, requires stricter legal and social safeguards.
"A well-known figure of civil society, the former parliamentarian justifies his approach by the desire to contribute to the strengthening of the rule of law and respect for the Constitution, while calling for a fairer and more socially sustainable tax system.
La Cour constitutionnelle devra désormais examiner la recevabilité du recours, puis se prononcer suThe Constitutional Court must now examine the admissibility of the appeal and then rule on the conformity of the contested provisions with the Constitution. Its decision is being closely awaited, both by institutional actors and by public opinion, in a context marked by strong expectations regarding economic governance and social justice.r la conformité des dispositions contestées à la Constitution. Sa décision est attendue avec attention, tant par les acteurs institutionnels que par l’opinion publique, dans un contexte marqué par des attentes fortes en matière de gouvernance économique et de justice sociale.
