Company Formation in Equatorial Guinea

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Who this applies to

Founders and investors forming a company in Equatorial Guinea in 2026. Companies are formed under OHADA law; tax registration and filing are under Ley 1/2024.

Rates, bands and thresholds

Item	Amount	Tax year	Official URL
Entity types taxed as companies	SA, SAS, SL, cooperatives, general and limited partnerships (art 37)	2026	https://boe.gob.gq/files/LEY%20TRIBUTARIA.pdf
Tax registration	Within 15 working days of starting, at the local tax office (art 13)	2026	same
Registration papers	Name, representative with power of attorney, capital, statutes, notarial deed, office, activities (art 13.3)	2026	same
Books	SYSCOHADA; retained 10 years for VAT (arts 79, 166)	2026	same
Audit report	Required unless under two of three limits; always for an SA (art 79)	2026	same
Minimum capital SARL	unverified: 1,000,000 XAF, old skill from a commercial site; OHADA made it default, so national law can differ	2026	unverified
Minimum capital SA	unverified: 10,000,000 XAF	2026	unverified
Minimum members SARL	unverified: 1	2026	unverified
Local ownership	unverified: 35% held by nationals and one third of directors	2026	unverified
Timeline	unverified: 8 to 16 weeks	2026	unverified

Old-skill items also unverified: physical registered office required; capital deposited in a local bank with a certificate to the notary; steps of notarised articles, deposit, RCCM entry, NIF, social security.

Annual cycle: accounts, DEF, monthly VAT and payroll, register updates. See Corporate income tax.

The base

Company tax base: see Corporate income tax.

Deadlines and filing

Register for tax within 15 working days of starting (art 13). Filing dates are in the sibling skills.

Penalties and interest

Surcharge and interest as in the VAT skill (arts 410, 412).

Cross-border points

See Cross-border.

Two worked examples that recompute

Audit test. Balance sheet 100,000,000 XAF and turnover 300,000,000 XAF, 20 staff: only turnover is over a limit, so one is exceeded; a non-SA needs no audit report.

name: Limits exceeded
inputs:
  balance: 100000000
  turnover: 300000000
  staff: 20
steps:
  - over_turnover: clamp(turnover - 250000000, 0, 1) 
  - over_balance: clamp(balance - 125000000, 0, 1)
  - over_staff: clamp(staff - 50, 0, 1)
  - over: over_turnover + over_balance + over_staff
expected:
  over: 1

Decision: new company or branch of a foreign company. On profit of 40,000,000 XAF a new company pays 5,000,000 with the 50% relief (art 77.4); this assumes a branch does not count as newly created, which the law does not settle.

name: New company relief
inputs:
  profit: 40000000
steps:
  - full: profit * 0.25
  - relieved: full * 0.50
  - saving: full - relieved
expected:
  full: 10000000
  relieved: 5000000
  saving: 5000000

Ask the client first

1. Local or foreign owners?
2. Sector?
3. Expected turnover and staff?
4. Company or branch?

Sources

Source	URL	Read on
Ley 1/2024 General Tributaria, Boletin Oficial del Estado scan, read by OCR; arts 13, 37, 79, 166 read	https://boe.gob.gq/files/LEY%20TRIBUTARIA.pdf	2026-11-01

The law is a scan with no text layer: figures were read from machine OCR, and the salary scale from the page image. It applies to tax year 2026; the 2026 Budget Law (Ley 9/2025) changes it only where stated.

Not yet confirmed: every row marked unverified; the OHADA Uniform Act text did not open on ohada.org or ohada.com; the investment law on boe.gob.gq was not read.