Equatorial Guinea Investment Income Guide 2026

Overview — Investment Income Taxation

Equatorial Guinea taxes investment income through withholding taxes at source for most passive income streams at a uniform 25% rate — the highest in the CEMAC region. The withholding tax is generally a final tax for resident individuals, meaning no further tax reporting is required. For companies, withheld tax is creditable against corporate tax. For non-residents, withholding tax rates may be reduced under applicable double tax treaties. The Ministerio de Hacienda administers all withholding tax under the General Tax Code. Investment opportunities are concentrated in the oil and gas sector, government securities, and real estate.

Dividends — 25% WHT

Dividends paid by Equatorial Guinea-resident companies are subject to withholding tax at 25% for both resident and non-resident shareholders. For resident individuals, this is a final tax, meaning the dividend income is not included in the individual's progressive IRPP assessment. For corporate shareholders, the 25% WHT is a creditable advance payment against their CIT liability. For non-residents, the dividend WHT rate may be reduced under applicable double tax treaties. The 25% rate is notably higher than other CEMAC countries such as Gabon (10%) or Cameroon (15%).

Interest Income — 25% WHT

Interest income is subject to withholding tax at 25% for most sources:

• Government bonds — 25% final WHT for individuals
• Bank deposit interest — 25% WHT
• Corporate bonds — 25% WHT on interest payments
• Savings accounts — interest on regulated savings accounts may be exempt up to XAF 500,000 per year

The 25% rate on interest is among the highest in the CEMAC region. Interest paid to non-residents is subject to 25% WHT, which may be reduced under applicable DTTs.

Royalties — 25% WHT

Royalties paid to non-residents for the use of intellectual property, patents, trademarks, and know-how in Equatorial Guinea are subject to 25% withholding tax. This rate is notably high compared to the CEMAC standard and is designed to discourage profit shifting through royalty payments. Treaty relief may reduce the rate under applicable DTTs.

Capital Gains on Investments

Gains from the disposal of shares, bonds, and other securities are treated as ordinary income. For individuals, gains are added to other income and taxed at progressive IRPP rates (10–35%). Gains from property disposals benefit from a specific 10% CGT rate. For companies, all capital gains are included in taxable profit at the applicable CIT rate.

Regional CEMAC Harmonisation

Equatorial Guinea is a member of CEMAC, which harmonises certain aspects of investment income taxation. However, Equatorial Guinea applies higher withholding tax rates than the CEMAC standard in several areas. Common rules for collective investment schemes (OPCVM) and the BVMAC regional stock exchange apply. Investment income earned by residents of other CEMAC countries may benefit from reduced rates under regional treaties.

FAQs

Do I need to report dividend income on my tax return?

If you are a resident individual, the 25% WHT on dividends is final, so no further reporting is needed. Non-residents and corporate shareholders should report and claim treaty relief where applicable.

Are foreign investment income and capital gains taxable in Equatorial Guinea?

Yes, tax residents are taxed on worldwide investment income. Foreign dividends, interest, and capital gains should be declared in the annual IRPP return. Foreign tax credits may be available under DTTs.

Can I claim a refund if WHT exceeds my tax liability?

Yes, where the WHT deducted exceeds the final tax liability, you can claim a refund by filing an annual return.

Disclaimer

This guide provides general information about Equatorial Guinea investment income taxation for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Equatorial Guinean tax advisor or the Ministerio de Hacienda for advice specific to your situation. InvestmentKit does not provide tax advice.