Source-cited draft: tax overview for Equatorial Guinea (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Tax system at a glance | Equatorial Guinea taxes companies and individuals under the General Tax Code, substantially revised by the new tax law effective 2025. The country is part of the CEMAC and OHADA regional frameworks and uses the Central African CFA franc. | |
| Currency | Central African CFA franc (XAF / FCFA)General Tax Code of Equatorial Guinea | |
| Tax (fiscal) year | Calendar year (1 January to 31 December)General Tax Code of Equatorial Guinea | |
| Tax authority | Dirección General de Tributos y Contribuciones (Ministry of Finance, Economy and Planning)General Tax Code of Equatorial Guinea | |
| Residence basis of taxation | Residents taxed on worldwide income; non-residents taxed only on Equatorial Guinea-source incomeGeneral Tax Code of Equatorial Guinea | |
| Headline corporate income tax rate | 25%General Tax Code of Equatorial Guinea | |
| Top personal income tax marginal rate | 25%General Tax Code of Equatorial Guinea |
Equatorial Guinea taxes companies and individuals under the General Tax Code, substantially revised by the new tax law effective 2025. The country is part of the CEMAC and OHADA regional frameworks and uses the Central African CFA franc.
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Other Equatorial Guinea computations in the OpenAccountants library.
| Does VAT exist? | Yes — standard VAT rate of 15%General Tax Code of Equatorial Guinea (VAT chapter) |
| Annual corporate tax return deadline | Within the first six months of the year following the tax year (e.g. by 30 April for prior-year CIT, per practice)General Tax Code of Equatorial Guinea |
| Minimum income tax (advance on CIT) | 1.5% of annual turnover for FY2025, paid in two installments (15 July and 15 January)General Tax Code of Equatorial Guinea |
| Regional legal/tax frameworks | Member of CEMAC (VAT/customs harmonisation) and OHADA (company law)CEMAC VAT Directive No. 1/99/CEMAC-028-CM-03; OHADA Uniform Acts |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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