Source-cited draft: tax overview 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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Currency
Central African CFA franc (XAF / FCFA)General Tax Code of Equatorial Guinea — https://taxsummaries.pwc.com/equatorial-guinea/overview
Tax (fiscal) year
Calendar year (1 January to 31 December)General Tax Code of Equatorial Guinea — https://taxsummaries.pwc.com/equatorial-guinea/corporate/tax-administration
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 — https://taxsummaries.pwc.com/equatorial-guinea/individual/taxes-on-personal-income
Headline corporate income tax rate
25General Tax Code of Equatorial Guinea — https://taxsummaries.pwc.com/equatorial-guinea/corporate/taxes-on-corporate-income
Top personal income tax marginal rate
25General Tax Code of Equatorial Guinea — https://taxsummaries.pwc.com/equatorial-guinea/individual/taxes-on-personal-income
Does VAT exist? — Standard VAT rate
Yes — standard VAT rate of 15General Tax Code of Equatorial Guinea (VAT chapter) — https://taxsummaries.pwc.com/equatorial-guinea/corporate/other-taxes
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 — https://taxsummaries.pwc.com/equatorial-guinea/corporate/tax-administration
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 — https://taxsummaries.pwc.com/equatorial-guinea/corporate/taxes-on-corporate-income
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 — https://www.pwc.co.za/en/publications/vat-in-africa/equatorial-guinea-overview.html
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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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