Source-cited draft: vat / gst 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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VAT system overview
Equatorial Guinea operates a CEMAC-harmonised VAT with a 15% standard rate, a 5% reduced rate, and a 0% rate for certain goods. VAT returns are filed monthly.
Standard VAT rate
15%General Tax Code of Equatorial Guinea (VAT); CEMAC VAT Directive — https://taxsummaries.pwc.com/equatorial-guinea/corporate/other-taxes
Reduced VAT rate
5% on a limited list of basic consumables and booksGeneral Tax Code of Equatorial Guinea (VAT) — https://taxsummaries.pwc.com/equatorial-guinea/corporate/other-taxes
Zero VAT rate
0% on specified products (e.g. certain medical products, some construction equipment)General Tax Code of Equatorial Guinea (VAT) — https://taxsummaries.pwc.com/equatorial-guinea/corporate/other-taxes
VAT registration threshold
Turnover-based registration threshold set in the Tax Code (approx — confirm exact XAF threshold; not stated in consulted sources)General Tax Code of Equatorial Guinea (VAT)
VAT return filing frequency
Monthly — return filed within 15 days after the end of the monthGeneral Tax Code of Equatorial Guinea (VAT) — https://www.pwc.co.za/en/publications/vat-in-africa/equatorial-guinea-overview.html
Reverse charge
VAT on services supplied by non-established (foreign) suppliers is accounted for by the EG recipient under the reverse-charge mechanism (approx — confirm exact reverse-charge scope)General Tax Code of Equatorial Guinea (VAT); CEMAC VAT Directive
VAT legal basis
Introduced 28 October 2004 under the Tax Code per CEMAC Directive No. 1/99/CEMAC-028-CM-03CEMAC VAT Directive No. 1/99/CEMAC-028-CM-03; General Tax Code of Equatorial Guinea — https://www.pwc.co.za/en/publications/vat-in-africa/equatorial-guinea-overview.html
Input VAT credit
VAT-registered businesses may deduct input VAT on taxable business purchases against output VAT (approx — confirm deduction restrictions)General Tax Code of Equatorial Guinea (VAT)
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