Corporate Income Tax in Equatorial Guinea

Equatorial Guinea Income TaxTax year 2026

Corporate income tax (Impuesto sobre Sociedades) in Equatorial Guinea for tax year 2026 under Ley 1/2024 General Tributaria. Covers the 25% rate, the 1.5% Cuota Minima Fiscal, who is liable, the taxable base, losses, interest limits, incentives for new companies and investors, the annual Declaracion Estadistica y Fiscal, audit report thresholds, payment dates, withholding and penalties. Use for questions such as what is the company tax rate in Equatorial Guinea, when is the DEF due, how does the minimum tax work, how long can losses be carried forward, and do new companies get relief. Applies to SA, SAS, SARL, cooperatives, partnerships, branches and public companies. Oil and mining have added rules.

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Income Tax in Equatorial Guinea

Equatorial Guinea Income TaxTax year 2026

Personal income tax in Equatorial Guinea for tax year 2026 under Ley 1/2024 General Tributaria. Covers the salary tax scale, the business profits tax (IBN) for self-employed people, the minor activities regime (REAM), capital income taxes, the annual global income return (DGRA), residence, deductions, deadlines and penalties. Use for questions such as how much income tax do I pay in Equatorial Guinea, IRPF Guinea Ecuatorial, Impuesto sobre Sueldos y Salarios, self-employed tax in Malabo or Bata, am I tax resident in Equatorial Guinea, and DGRA deadline. Applies to employees, sole traders, professionals, landlords and investors. Oil and mining rules and social contributions are in sibling skills.

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Tax Overview in Equatorial Guinea

Equatorial Guinea Income TaxTax year 2026

Overview of the Equatorial Guinea tax system for tax year 2026. Sets out the governing law, Ley 1/2024 General Tributaria, which replaced Ley 4/2004, the tax authority, currency, tax year, residence, main rates and deadlines, and where each topic lives in this pack. Use for questions such as what taxes apply in Equatorial Guinea, what is the corporate tax rate, what is the VAT rate, what is the top income tax rate, who collects tax in Equatorial Guinea, and when are returns due. Applies to companies, sole traders, employees and foreign investors. Each figure links to the skill and the law that owns it, and the detail stays in those sibling skills.

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Built from the law