West & Central Africa
Equatorial Guinea: tax at a glance
A 35% corporate rate and progressive personal tax to 35%, funded overwhelmingly by hydrocarbons. Foreign investment is concentrated in oil and gas services.
Worldwide (residence-based)
Last verified July 2026Some figures indicative
The taxes
- Personal income (top)
- 35%
- Corporate income
- 35%
- Capital gains
- Included in ordinary income.
- VAT
- 15%
- Dividends (WHT)
- 25%
- Interest (WHT)
- 25%
- Royalties (WHT)
- 10%
- Social security (employee)
- 4.5%
- Social security (employer)
- 21.5%
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Property tax applies on urban property.
- Other
- A minimum tax of 1.5% of turnover applies where the corporate charge would be lower.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Frequently asked
What is the income tax rate in Equatorial Guinea?
The top marginal personal income tax rate in Equatorial Guinea is 35%. Progressive bands rising to 35% on salary income.
What is the corporate tax rate in Equatorial Guinea?
The headline corporate income tax rate is 35%.
Does Equatorial Guinea tax capital gains?
Capital gains for individuals: Included in ordinary income..