Equatorial Guinea

Accounting and tax skills

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8 skills

Company Formation in Equatorial Guinea

Equatorial Guinea Company FormationTax year 2026

Company formation in Equatorial Guinea for tax year 2026. Covers the entity types under OHADA, tax registration within 15 working days, the tax forms each company files, bookkeeping and audit report tests, and the items not yet confirmed such as minimum capital and local ownership rules. Use for questions such as how do I set up a company in Equatorial Guinea, what is the minimum capital for an SL or SA, do I need a local shareholder, how do I get an NIF, and how long does incorporation take. Applies to founders, foreign investors and advisers. Tax rules come from Ley 1/2024; OHADA and local content figures could not be read from an official text and are marked unverified.

Not yet approved

Built from the law

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.

Not yet approved

Built from the law

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.

Not yet approved

Built from the law

Cross Border in Equatorial Guinea

Equatorial Guinea Cross-BorderTax year 2026

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.

Not yet approved

Built from the law

Transfer Pricing in Equatorial Guinea

Equatorial Guinea Transfer PricingTax year 2026

Transfer pricing in Equatorial Guinea for tax year 2026 under Ley 1/2024 General Tributaria. Covers related parties, the arm's length comparison, control, dependence and connection tests, privileged tax regimes, the annual related-party statement with its 250,000,000 and 125,000,000 XAF thresholds, country-by-country reporting, and limits on group interest. Use for questions such as does Equatorial Guinea have transfer pricing rules, when must a company file a related-party statement, what is the country-by-country report threshold, how much group interest can be deducted, and what penalty applies. Applies to companies with foreign parents, subsidiaries or linked parties. It covers the rules in the law; no method regulation was found.

Not yet approved

Built from the law

VAT GST in Equatorial Guinea

Equatorial Guinea VAT / GSTTax year 2026

Value added tax (IVA) in Equatorial Guinea for tax year 2026 under Ley 1/2024 General Tributaria and the 2026 Budget Law. Covers the 15%, 5% and 0% rates, who must charge VAT, the absence of a turnover threshold, invoices, input deductions and blocked input VAT, the monthly return with box numbers, credits and refunds, import VAT, digital platforms, withholding by public bodies and penalties. Use for questions such as what is the VAT rate in Equatorial Guinea, do I need to register for VAT, IVA Guinea Ecuatorial, when is the VAT return due, how do I get a VAT refund, and is there VAT on imports. Applies to companies and individuals taxed under IS or IBN.

Not yet approved

Built from the law

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.

Not yet approved

Built from the law

Payroll Social in Equatorial Guinea

Equatorial Guinea PayrollTax year 2026

Payroll in Equatorial Guinea for tax year 2026. Covers employer withholding of Impuesto sobre Sueldos y Salarios under Ley 1/2024 General Tributaria, the monthly return and form, the annual pay statement, benefits in kind, exceptional pay, non-resident staff, and INSESO and Work Protection Fund contributions. Use for questions such as how do I run payroll in Equatorial Guinea, when is salary tax due, what form do I use, what are INSESO rates, how are expatriates taxed, and how are benefits valued. Applies to employers, public bodies, international organisations and diplomatic missions paying staff. Social contribution rates could not be read from an official source and are marked unverified.

Not yet approved

Built from the law