Equatorial Guinea Property Tax Guide 2026

Overview — Property Taxation in Equatorial Guinea

Property taxation in Equatorial Guinea is moderate compared to other countries. The primary tax on property transfers is the registration duty of 5%, and built properties attract a modest annual tax of approximately 0.3% of the cadastral value. The land registry records all property titles, and transfers must be registered with the tax authority. Notaries play a central role in property transactions, handling documentation, tax calculation, and payment. Property in Malabo and the new capital Ciudad de la Paz commands premium values, driven by the oil and gas industry.

Registration Duty — 5% on Property Transfers

The registration duty (droit d'enregistrement) is payable on the transfer of real property at a rate of 5% of the higher of the sale price or the official market value as assessed by the tax authority. This is notably lower than Gabon's 10% rate. The registration duty is typically paid by the buyer. The notary handling the transaction is responsible for collecting the tax and remitting it to the tax authority within 30 days of the sale. Late payment attracts a penalty of 10% plus interest.

Annual Property Tax — ~0.3%

Built properties in Equatorial Guinea are subject to an annual property tax (contribución territorial) of approximately 0.3% of the cadastral value. This tax applies to both residential and commercial buildings. The cadastral value is assessed by the tax authority and is typically lower than market value. For a property with a cadastral value of XAF 50,000,000, the annual tax would be approximately XAF 150,000. The tax is payable annually by 31 March to the local municipality. Undeveloped land may be subject to a separate land tax at a minimal rate.

Other Transaction Costs

In addition to the registration duty, property buyers should budget for the following costs:

• Notary fees — regulated at 5–8% of property value
• Land registry fees — XAF 50,000–200,000 for title registration
• Survey fees — XAF 200,000–500,000 for land survey
• VAT — 15% on professional fees

Total transaction costs for buying property typically range from 10% to 15% of the purchase price.

CGT on Property

As covered in the capital gains guide, gains from property disposal are subject to a specific 10% CGT rate for individuals. A withholding tax is applied at the point of sale and remitted by the notary. For residents, this is an advance payment against the final CGT liability. For non-residents, the 10% rate is a final tax. The principal residence exemption applies if the property has been held for more than 5 years.

FAQs

Is there an annual property tax on my apartment in Malabo?

Yes, built properties are subject to an annual property tax of approximately 0.3% of the cadastral value. This is a modest cost for property owners.

How is property value assessed for registration duty?

The tax authority uses the higher of the sale price or the official market value (valeur vénale). Buyers should ensure the sale price reflects market value to avoid reassessment.

Are there tax incentives for property developers?

The government offers reduced registration duty rates for first-time home buyers in certain social housing programmes and incentives for development in designated areas.

Disclaimer

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