Equatorial Guinea

Cross Border in Equatorial Guinea

Cross-border tax in Equatorial Guinea for tax year 2026 under Ley 1/2024 General Tributaria. Covers the 10% tax on non-resident invoices, 15% on dividends and interest to non-residents, rent, permanent establishment tests of 90 and 183 days, gains on shares, foreign tax credit, VAT on foreign suppliers and platforms, and the hydrocarbon sector rate. Use for questions such as what withholding tax applies in Equatorial Guinea, how is a foreign contractor taxed, when do I have a permanent establishment, what is the tax on dividends paid abroad, and how does a non-resident pay. Applies to foreign companies, foreign individuals, and local payers. Treaty rates were not confirmed.