🇬🇶 Equatorial Guinea Tax Guide - Income Tax, Corporate Tax & Special Regimes

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

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
XAF 0	and above	25.0%	$0 +

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
XAF 0	XAF 1,400,000	0.0%	$0 – $2,322
XAF 1,400,001	XAF 5,000,000	10.0%	$2,322 – $8,292
XAF 5,000,001	XAF 10,000,000	15.0%	$8,292 – $16,584
XAF 10,000,001	XAF 15,000,000	20.0%	$16,584 – $24,876
XAF 15,000,001	and above	25.0%	$24,876 +

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

Oct 22, 2026
- Brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (https://taxsummaries.pwc.com/equatorial-guinea, https://www.guineaecuatorialpress.com/noticias/presentacion_oficial_de_la_nueva_ley_general_tributaria_de_guinea_ecuatorial).
Oct 22, 2026
- Brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (https://taxsummaries.pwc.com/equatorial-guinea, https://www.guineaecuatorialpress.com/noticias/presentacion_oficial_de_la_nueva_ley_general_tributaria_de_guinea_ecuatorial).
Oct 22, 2026
- Brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (https://taxsummaries.pwc.com/equatorial-guinea, https://www.guineaecuatorialpress.com/noticias/presentacion_oficial_de_la_nueva_ley_general_tributaria_de_guinea_ecuatorial).
Oct 22, 2026
- Brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (https://taxsummaries.pwc.com/equatorial-guinea, https://www.guineaecuatorialpress.com/noticias/presentacion_oficial_de_la_nueva_ley_general_tributaria_de_guinea_ecuatorial).
Oct 22, 2026
- Brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (https://taxsummaries.pwc.com/equatorial-guinea, https://www.guineaecuatorialpress.com/noticias/presentacion_oficial_de_la_nueva_ley_general_tributaria_de_guinea_ecuatorial).
Oct 22, 2026
- Brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (https://taxsummaries.pwc.com/equatorial-guinea, https://www.guineaecuatorialpress.com/noticias/presentacion_oficial_de_la_nueva_ley_general_tributaria_de_guinea_ecuatorial).
Oct 19, 2026
- Brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (https://taxsummaries.pwc.com/equatorial-guinea, https://www.guineaecuatorialpress.com/noticias/presentacion_oficial_de_la_nueva_ley_general_tributaria_de_guinea_ecuatorial).
Oct 19, 2026
- Brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (https://taxsummaries.pwc.com/equatorial-guinea, https://www.guineaecuatorialpress.com/noticias/presentacion_oficial_de_la_nueva_ley_general_tributaria_de_guinea_ecuatorial).
Oct 19, 2026
- Brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (https://taxsummaries.pwc.com/equatorial-guinea, https://www.guineaecuatorialpress.com/noticias/presentacion_oficial_de_la_nueva_ley_general_tributaria_de_guinea_ecuatorial).
Oct 19, 2026
- Brackets updated
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (https://taxsummaries.pwc.com/equatorial-guinea, https://www.guineaecuatorialpress.com/noticias/presentacion_oficial_de_la_nueva_ley_general_tributaria_de_guinea_ecuatorial).

Equatorial Guinea

Equatorial Guinea tax profile

Income tax brackets

Tax residency

Filing information

Sources

Change history

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