Source-cited draft: corporate income tax for Equatorial Guinea (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Standard corporate income tax rate
25%General Tax Code of Equatorial Guinea (Corporate Income Tax) — https://taxsummaries.pwc.com/equatorial-guinea/corporate/taxes-on-corporate-income
Minimum income tax (MIT) rate
1.5% of current-year turnover (FY2025)General Tax Code of Equatorial Guinea (Corporate Income Tax) — https://taxsummaries.pwc.com/equatorial-guinea/corporate/taxes-on-corporate-income
MIT payment installments
First payment by 15 July (Jan–Jun income); second payment by 15 January (Jul–Dec income)General Tax Code of Equatorial Guinea (Corporate Income Tax) — https://taxsummaries.pwc.com/equatorial-guinea/corporate/taxes-on-corporate-income
Tax base
Taxable profit = gross income less expenses incurred in performing taxable activities in Equatorial GuineaGeneral Tax Code of Equatorial Guinea (Corporate Income Tax) — https://taxsummaries.pwc.com/equatorial-guinea/corporate/taxes-on-corporate-income
Provincial / local income taxes
None — no provincial or local income taxesGeneral Tax Code of Equatorial Guinea — https://taxsummaries.pwc.com/equatorial-guinea/corporate/taxes-on-corporate-income
Withholding tax on dividends (non-residents)
15% (capped at 10% for CEMAC residents)General Tax Code of Equatorial Guinea (Withholding Taxes) — https://taxsummaries.pwc.com/equatorial-guinea/corporate/withholding-taxes
Withholding tax on interest (non-residents)
15% (capped at 10% for CEMAC residents)General Tax Code of Equatorial Guinea (Withholding Taxes) — https://taxsummaries.pwc.com/equatorial-guinea/corporate/withholding-taxes
Withholding tax on royalties (non-residents)
10%General Tax Code of Equatorial Guinea (Withholding Taxes) — https://taxsummaries.pwc.com/equatorial-guinea/corporate/withholding-taxes
Withholding tax on services (non-residents)
10% (final tax for non-residents)General Tax Code of Equatorial Guinea (Withholding Taxes) — https://taxsummaries.pwc.com/equatorial-guinea/corporate/withholding-taxes
Withholding tax — oil & gas services (resident entities)
3% general services; 5% mobilisation/demobilisation servicesGeneral Tax Code of Equatorial Guinea (Withholding Taxes) — https://taxsummaries.pwc.com/equatorial-guinea/corporate/withholding-taxes
CIT return filing deadline
Within the first six months of the year following the tax year (e.g. by 30 April in practice) ((approx — confirm exact statutory date))General Tax Code of Equatorial Guinea (Tax Administration) — https://taxsummaries.pwc.com/equatorial-guinea/corporate/tax-administration
CIT payment deadline
Within 15 days following the filing of the CIT returnGeneral Tax Code of Equatorial Guinea (Tax Administration) — https://taxsummaries.pwc.com/equatorial-guinea/corporate/tax-administration
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Other Equatorial Guinea computations in the OpenAccountants Tax Library.