Equatorial Guinea Tax & Investment Guides
16 guides covering Equatorial Guinean taxation, progressive IRPP 10–35% (4 high-threshold brackets), corporate income tax 35% standard (oil 65–75%, mining 25%), VAT 15% standard (TVA), INSESO 4.5% employee + 9% employer, property registration 5%, and key investment topics for 2026.
Personal Tax & Residency
Progressive IRPP 10–35% across 4 high-threshold brackets, 183-day residency rule, CEMAC DTTs, worldwide taxation
Equatorial Guinea Personal Tax Guide 2026 — IRPP 10–35% Progressive, 4 Brackets, High Thresholds
Equatorial Guinea personal income tax (IRPP). Progressive rates 10%, 15%, 25%, 35% across 4 annual brackets with high thresholds. Employment income, self-employed rules, and filing requirements for 2026.
Equatorial Guinea Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules, CEMAC DTTs
Equatorial Guinea tax residency. 183-day physical presence test, permanent home criterion, source of income rules, CEMAC double tax treaties for 2026.
VAT & Indirect Tax
VAT 15% standard (TVA), registration threshold, filing requirements, excise duties on oil and tobacco
Equatorial Guinea Tax Filing Guide 2026 — Online Portal, Self-Assessment, Quarterly Instalments, NIF
filing taxes in Equatorial Guinea. Online tax portal, self-assessment returns, quarterly instalment payments, penalties for late filing, NIF, and compliance deadlines for 2026.
Equatorial Guinea VAT Guide 2026 — 15% Standard TVA, Exemptions, Registration Threshold
Equatorial Guinea VAT (TVA). Standard rate 15%, exemptions for essential goods, 0% for exports, registration threshold, filing requirements, and compliance for 2026.
Business & Corporate Tax
CIT 35% standard, oil 65–75% (highest in Africa), mining 25%, company types (SA, SARL, SL), transfer pricing CEMAC, DTTs
Equatorial Guinea Business Registration Guide 2026 — CFE, Company Types, SA, SARL, SL, NIF, Permits
registering a business in Equatorial Guinea. Company types (SA, SARL, SL, Branch), NIF tax registration, business operating permits, timelines, costs, and compliance for 2026.
Equatorial Guinea Corporate Tax Guide 2026 — CIT 35% Standard, Oil 65–75%, Mining 25%
Equatorial Guinea corporate income tax. Standard CIT 35% for most companies, oil sector 65–75% (highest in Africa), mining 25%, branches, and capital allowance rates for 2026.
Equatorial Guinea Cross-Border Tax Guide 2026 — Transfer Pricing CEMAC, Thin Cap, DTTs, WHT 25%
Equatorial Guinea cross-border taxation. Transfer pricing rules following CEMAC/OECD guidelines, thin capitalisation, double tax treaties, CFC rules, and withholding tax rates of 25% on dividends, interest, and royalties for 2026.
Investment & Savings
Dividends WHT 25%, interest WHT 25%, CGT 10% on property, crypto as movable property, INSESO pension
Equatorial Guinea Capital Gains Tax Guide 2026 — 10% on Property, Included in Ordinary Income
Equatorial Guinea capital gains tax. Specific 10% CGT rate on property gains for individuals, share disposals, business asset gains taxed at CIT rates, rollover relief, and exemptions for 2026.
Equatorial Guinea Crypto Tax Guide 2026 — Taxed as Movable Property, IRPP 10–35%, Ministerio de Hacienda
Equatorial Guinea cryptocurrency taxation. Crypto is treated as movable property under Ministerio de Hacienda guidance. Gains taxed as ordinary income at progressive IRPP rates 10–35%. Mining, staking, airdrops, and DeFi income are taxable for 2026.
Equatorial Guinea Investment Income Guide 2026 — Dividends 25% WHT, Interest 25% WHT, Royalties 25%
Equatorial Guinea investment income taxation. Dividend withholding tax 25%, interest withholding tax 25%, royalties 25%, capital gains on investments, and savings instruments for 2026.
Equatorial Guinea Pension Guide 2026 — INSESO Defined-Benefit, Retirement Age 60, Pension Calculation
Equatorial Guinea pensions. INSESO defined-benefit pension, retirement age 60 (early 55), pension calculation, survivor benefits, and retirement planning for 2026.
Property & Wealth Tax
Registration duty 5% on property transfers, annual property tax ~0.3%, no annual wealth tax, inheritance registration duties
Equatorial Guinea Inheritance & Gift Tax Guide 2026 — Registration Duties, No Inheritance Tax
Equatorial Guinea inheritance and gift tax. No separate inheritance tax — registration duties apply on asset transfers. Intestate succession, wills, and estate planning for 2026.
Equatorial Guinea Property Tax Guide 2026 — Registration 5%, Annual ~0.3%, Transfer Duties
Equatorial Guinea property tax. Registration duty 5% on property transfers, annual property tax approximately 0.3% of cadastral value, no wealth tax, 10% CGT on property gains, and compliance for 2026.
Equatorial Guinea Rental Income Guide 2026 — Taxed Under IRPP, Deductions, Professional Status
Equatorial Guinea rental income taxation. Rental income is taxed under progressive IRPP rates (10–35%) for individuals. Deductions for expenses, professional landlord status, and compliance for 2026.
Equatorial Guinea Wealth Tax Guide 2026 — No Annual Wealth Tax, Property Tax ~0.3%
wealth taxation in Equatorial Guinea. No annual net wealth tax or net worth tax. Property tax ~0.3% of cadastral value on built properties. No tax on financial assets, shares, or bank deposits for 2026.
Employment & Social Security
INSESO 4.5% employee + 9% employer capped at XAF 1.5M, pension benefits, retirement age 60, family allowances
Equatorial Guinea Calculators (6)
Free calculators for Equatorial Guinea salary, tax, and personal finance.
Equatorial Guinea Salary
Net pay after IRPP 10–35%, INSESO 4.5%.
Equatorial Guinea VAT
VAT 15% standard (TVA).
Equatorial Guinea Corporate Tax
CIT 35% standard, oil 65–75%, mining 25%.
Equatorial Guinea Property Tax
Registration 5% on property transfers.
Equatorial Guinea Social Insurance
INSESO 4.5%+9% capped contributions.
Equatorial Guinea Income Tax
IRPP 10–35% bracket calculator.