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..

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.