Equatorial Guinea Taxes: Fact-Check of Financial Costs
“For Equatorial Guinea: • Taxes and any other mandatory costs o 5%-18% Tax on Financial Activities (TAF) applied to transactions o 10% Non-Resident Withholding Tax (WHT) on gross premiums/income sent abroad o 25% Corporate Income Tax (CIT) if you operate through a registered local branch o 1.5% (minimum) Alternative Minimum Tax (AMT) if the registered local branch is unprofitable o 0.5% Contract Registration Tax on the contract value”
Summary
Equatorial Guinea’s corporate income tax is 35%, not the 25% stated, and there is no official 5‑18% tax on financial activities, 1.5% alternative minimum tax, or 0.5% contract registration tax. The 10% non‑resident withholding tax on gross income is correct. Consequently, the listed tax rates and categories are largely incorrect.
Sources 59 searched
- Equatorial Guinea Corporate Tax Rate 2025. | Take-profit.org
Equatorial Guinea Corporate Tax Rate was 35 % in 2023. Take-profit.org provides actual data about the tax rate that Equatorial Guinea companies and corporations pay from net income.
- Other taxes (current LCU) - Equatorial Guinea | Data
Other taxes (current LCU) - Equatorial Guinea from The World Bank: Data
- Index of Economic Freedom | The Heritage Foundation
Explore the Index of Economic Freedom to gauge global impacts of liberty and free markets. Discover the powerful link between economic freedom and progress. The 32nd edition, once again, illustrates key factors shaping our world's landscape. From @Heritage
- Equatorial Guinea - Corporate - Taxes on corporate income
Non-resident entities and individuals are subject to a 10% withholding tax (WHT) on gross income derived from Equatorial Guinea sources. Mobilisation and demobilisation services performed by resident entities or individuals are subject to WHT ...
- Equatorial Guinea - Corporate - Withholding taxes
Concerning CEMAC resident entities or individuals, they are subject to a maximum WHT rate of 10%. For the record, CEMAC countries include Cameroon, Gabon, Chad, Central African Republic, Republic of Congo, and Equatorial Guinea.
- Equatorial Guinea - Corporate - Income determination
For companies, this income will be considered as exceptional income in the company CIT return and subject to CIT. Individuals will be subject to a 10% WHT. The net products of the shares owned and earned by the parent company from its subsidiary ...
- Tax in Equatorial Guinea | By country | Resources
Find tax rates and tables, the latest tax news, and information on double taxation treaties and withholding tax.
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