Source-cited draft: personal income tax for Equatorial Guinea (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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Band 1 — up to XAF 1,400,000
0%General Tax Code of Equatorial Guinea (Personal Income Tax) — https://taxsummaries.pwc.com/equatorial-guinea/individual/taxes-on-personal-income
Band 2 — XAF 1,400,001 to 5,000,000
10%General Tax Code of Equatorial Guinea (Personal Income Tax) — https://taxsummaries.pwc.com/equatorial-guinea/individual/taxes-on-personal-income
Band 3 — XAF 5,000,001 to 10,000,000
15%General Tax Code of Equatorial Guinea (Personal Income Tax) — https://taxsummaries.pwc.com/equatorial-guinea/individual/taxes-on-personal-income
Band 4 — XAF 10,000,001 to 15,000,000
20%General Tax Code of Equatorial Guinea (Personal Income Tax) — https://taxsummaries.pwc.com/equatorial-guinea/individual/taxes-on-personal-income
Band 5 — XAF 15,000,001 and above
25%General Tax Code of Equatorial Guinea (Personal Income Tax) — https://taxsummaries.pwc.com/equatorial-guinea/individual/taxes-on-personal-income
Annual tax-free threshold
1,400,000General Tax Code of Equatorial Guinea (Personal Income Tax) — https://taxsummaries.pwc.com/equatorial-guinea/individual/taxes-on-personal-income
Residence test
Generally individuals with their habitual abode/principal home in Equatorial Guinea, or present more than 183 days, are tax-residentGeneral Tax Code of Equatorial Guinea (Personal Income Tax)
Scope of taxation — residents
Worldwide incomeGeneral Tax Code of Equatorial Guinea (Personal Income Tax) — https://taxsummaries.pwc.com/equatorial-guinea/individual/taxes-on-personal-income
Scope of taxation — non-residents
Equatorial Guinea-source income only; commonly via final 10% withholding on servicesGeneral Tax Code of Equatorial Guinea (Personal Income Tax / Withholding) — https://taxsummaries.pwc.com/equatorial-guinea/corporate/withholding-taxes
Employment / professional expense deduction
Standard deductions for social-security contributions and professional expenses are allowed against employment incomeGeneral Tax Code of Equatorial Guinea (Personal Income Tax)
Employment income collection
Tax on salaries is withheld at source by the employer (PAYE-equivalent) and remitted monthlyGeneral Tax Code of Equatorial Guinea (Personal Income Tax)
Annual individual return / payment
Annual personal income tax return due in the year following the tax yearGeneral Tax Code of Equatorial Guinea (Personal Income Tax)
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