Equatorial Guinea Wealth Tax Guide 2026

Overview — No Wealth Tax in Equatorial Guinea

Equatorial Guinea does not impose an annual tax on net wealth, net worth, or total assets. The only recurring tax on an individual's wealth is the annual property tax on built properties at approximately 0.3% of cadastral value. Financial assets including cash, bank deposits, listed shares, bonds, and mutual fund units are not subject to any annual wealth or holding tax. There is no solidarity surcharge or wealth-based levy. The government relies on income taxes, oil revenues, VAT, and transaction-based taxes rather than periodic wealth taxes. Equatorial Guinea is the richest country in Africa per capita, largely due to its oil wealth, and the absence of a wealth tax makes it attractive for wealth holding.

Annual Property Tax — ~0.3% (The Only Recurring Wealth Levy)

The contribución territorial is the closest Equatorial Guinea has to an annual wealth tax on property. Key features:

• Rate — approximately 0.3% of the cadastral value
• Scope — applies to built properties (residential and commercial buildings)
• Payment — annual, payable by 31 March to the local municipality
• Penalty — for late payment

For a property with a cadastral value of XAF 100,000,000, the annual tax is only XAF 300,000 (approximately USD 500). This is modest compared to property values.

Taxes on Assets vs. No Wealth Tax

While Equatorial Guinea has no annual wealth tax, it does impose transaction and income taxes on assets:

• Annual property tax — ~0.3% of cadastral value on built properties
• Registration duty — 5% on property transfers
• CGT — 10% on property gains for individuals
• Rental income tax — net rental income taxed at progressive IRPP rates (10–35%)
• Dividend WHT — 25% final tax on dividend income
• Interest WHT — 25% on bonds and deposits
• Gift/inheritance registration — 5–10% on transfers

These taxes apply when an asset generates income or is transferred, not on the mere holding of the asset.

FAQs

Do I need to declare my assets annually in Equatorial Guinea?

There is no annual wealth declaration requirement for tax purposes. However, financial institutions require customer declarations for anti-money laundering purposes, and public officials are required to declare their assets.

Are there any taxes on crypto holdings if I don't sell?

No, merely holding digital assets does not trigger any tax. Tax arises only when crypto is disposed of (sold, exchanged, or used for payments).

Could Equatorial Guinea introduce a wealth tax in the future?

A wealth tax is not currently under active consideration. The government's fiscal strategy focuses on oil revenue management, VAT compliance, and diversifying the tax base rather than introducing new wealth taxes.

Disclaimer

This guide provides general information about wealth taxation in Equatorial Guinea for the 2026 tax year. Tax laws 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.