Belgium vs Equatorial Guinea
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
 BE
Belgium
|
 GQ
Equatorial Guinea
|
|
|---|---|---|
| Tax system | Worldwide | Worldwide |
| Tax authority | Service Public Fédéral Finances | Dirección General de Impuestos y Recaudaciones |
| Authority website | Visit | Visit |
| Data year | 2026 | 2026 |
At a glance
|
BE
Belgium
|
GQ
Equatorial Guinea
|
|
|---|---|---|
| Top personal income tax | 50% | 25% |
| Effective top rate | 53.5% | 25% |
| Corporate tax rate | 25% | 25% |
| VAT / GST | 21% BTW/TVA | 15% VAT |
| Tax system | Worldwide | Worldwide |
| Tax treaties | 95 | 3 |
Income tax
|
BE
Belgium
|
GQ
Equatorial Guinea
|
|
|---|---|---|
| Top rate | 50% | 25% |
| Effective top rate | 53.5% | 25% |
| Capital gains tax | 10% | 25% |
| Capital gains notes | From 1 January 2026, gains on financial assets (including crypto) within normal management of private wealth are taxed at 10% above a EUR 10,000 annual threshold (with limited carryforward). Internal share sales and substantial holdings have separate rates. Real estate and legacy private-wealth rules still apply for other assets; speculative gains outside normal management remain taxed at 33% plus municipal surcharge. | Capital gains on business assets are taxed at the normal CIT rate (25%). Individuals’ capital gains are taxed at ordinary PIT rates (up to 25%). Investment income (movable capital) is taxed separately under the 2024 code at 10% for residents and 15% for non-residents per the government’s law presentation. |
| Social security (employee) | 13.07% | 4.5% |
| Social security (employer) | 27% | 21.5% |
Withholding rates
|
BE
Belgium
|
GQ
Equatorial Guinea
|
|
|---|---|---|
| Dividends | 30% | 15% |
| Interest | 30% | 15% |
| Royalties | 30% | 10% |
Other taxes
|
BE
Belgium
|
GQ
Equatorial Guinea
|
|
|---|---|---|
| Corporate tax | 25% | 25% |
| Inheritance tax | 30% | — |
| Wealth tax | — | — |
Tax features
|
BE
Belgium
|
GQ
Equatorial Guinea
|
|
|---|---|---|
| Personal income tax | Yes | Yes |
| Capital gains tax | Yes | Yes |
| Corporate tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth tax | No | No |
| Inheritance tax | Yes | No |
| Exit tax | No | No |
| CFC rules | Yes | No |
| Digital services tax | No | No |
| Crypto-specific rules | Yes | No |
| Participation exemption | Yes | No |
| Territorial exemption | No | No |
Special regimes
|
BE
Belgium
|
GQ
Equatorial Guinea
|
|
|---|---|---|
| Digital nomad tax regime | No | No |
| Non-dom regime | No | No |
Active special regimes in Belgium
Active special regimes in Equatorial Guinea
None recorded
Residency and filing
|
BE
Belgium
|
GQ
Equatorial Guinea
|
|
|---|---|---|
| Residency threshold | — | 183 days |
| Filing deadline | June 30 | — |
| Extension deadline | October 15 (via advisor) | — |
| Automatic extension | No | No |
| Residency rules | Resident if domiciled in Belgium or, without a Belgian domicile, the centre of economic interests is in Belgium. Registration in a commune population register is a deeming rule. No fixed day-count test; married couples and legal cohabitants are generally resident where the family is established. | An individual is resident if present in Equatorial Guinea for 183 days in any 12-month period while carrying on activities; otherwise they are non-resident. |
| Filing notes | Tax-on-Web electronic filing. Taxpayers using a certified advisor may receive extended deadlines (often into October). | Employers withhold PIT on salaries monthly and remit to the treasury within the first 15 days of the following month. PwC does not publish a general annual PIT return due date for employees. CIT returns are due by 30 April (30 June if accounts are audited); final CIT payment within 15 days of filing. |
| CFC rules details | CFC rules (Cayman tax) tax certain income of low-taxed or transparent foreign legal constructions in the hands of Belgian individuals. | — |