- Income tax brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (taxsummaries.pwc.com, guineaecuatorialpress.com).
GQ
Equatorial Guinea
Middle Africa
XAF
GQ · GNQ · #141 · 5 cities
Nomad score
31/100
Compare
Top income tax
25.0%
Worldwide system
Corporate tax
25.0%
VAT
15.0%
standard rate
Tax residency
183 days
3 tax treaties
Equatorial Guinea tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income; non-residents on Equatorial Guinea-source income. The General Tax Law (Ley núm. 1/2024) replaced the prior code from 2025 and cut headline corporate and salary PIT rates from 35% to 25%. Standard VAT is 15% (5% reduced rate on listed basics and books; 0% on specified medical and construction items). Companies pay minimum income tax at 1.5% of annual turnover (advance instalments in July and January, creditable against CIT). CEMAC member; XAF pegged to the euro.
- Top PIT rate
- 25.0%
- Corporate tax rate
- 25.0%
- VAT
- 15.0%
- Capital gains tax
- 25.0% 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)
- 4.5%
- Social security (employer)
- 21.5%
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 10.0%
- Treaty count
- 3
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| XAF 0 | and above | 25.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| XAF 0 | XAF 1,400,000 | 0.0% |
| XAF 1,400,001 | XAF 5,000,000 | 10.0% |
| XAF 5,000,001 | XAF 10,000,000 | 15.0% |
| XAF 10,000,001 | XAF 15,000,000 | 20.0% |
| XAF 15,000,001 | and above | 25.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- 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.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- PwC Worldwide Tax Summaries — Equatorial Guinea (accessed Oct 9, 2026) Headline CIT, PIT, VAT, WHT, social security, capital gains, residency, CIT/MIT due dates
- PwC Equatorial Guinea — taxes on personal income (accessed Oct 9, 2026) Progressive employment PIT scale and worldwide taxation of residents
- Government of Equatorial Guinea — Ley General Tributaria presentation (accessed Oct 9, 2026) Official announcement of Ley 1/2024 (19 Nov 2024): PIT and CIT cut from 35% to 25%, exempt threshold XAF 1.4m, VAT 15%
- Ministerio de Hacienda, Presupuestos y Planificación Nacional (accessed Oct 9, 2026) National finance ministry and tax administration portal
- US Department of State — Investment Climate Statement (Equatorial Guinea) (accessed Oct 9, 2026) Bilateral tax treaties in force with China, France and Spain (Ethiopia, Morocco and others signed but not in force)
Change history
-
-
- Income tax brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (taxsummaries.pwc.com, guineaecuatorialpress.com).
-
- Income tax brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (taxsummaries.pwc.com, guineaecuatorialpress.com).
-
- Income tax brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (taxsummaries.pwc.com, guineaecuatorialpress.com).
-
- Income tax brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (taxsummaries.pwc.com, guineaecuatorialpress.com).
-
- Income tax brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (taxsummaries.pwc.com, guineaecuatorialpress.com).
-
- Income tax brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (taxsummaries.pwc.com, guineaecuatorialpress.com).
-
- Income tax brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (taxsummaries.pwc.com, guineaecuatorialpress.com).
-
- Income tax brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (taxsummaries.pwc.com, guineaecuatorialpress.com).
-
- Income tax brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (taxsummaries.pwc.com, guineaecuatorialpress.com).