Equatorial Guinea
Middle Africa · GQ · 0 treaties
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 15% |
| Withholding — interest | 25% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 15% |
| Personal income (top rate) | 25% |
| Capital gains | 25% |
| Tax system | Worldwide |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- physical presence in Equatorial Guinea for more than three months in a calendar year while performing an economic activity or providing paid services
- physical presence in Equatorial Guinea for more than six months within two consecutive calendar years while performing an economic activity or providing paid services
- for individuals in the hydrocarbon sector: physical presence in Equatorial Guinea for more than three months in a calendar year while working in that sector
- having a dwelling in Equatorial Guinea as owner, equitable owner or tenant
- having principal residence in Equatorial Guinea
Tax residence is based on physical presence combined with economic activity or paid services and, alternatively, on having a dwelling or principal residence, so ceasing residence generally only requires leaving Equatorial Guinea, dropping below the presence thresholds, and giving up local home/principal residence with no ongoing domicile or citizenship-based taxation.
Source: Legacy Tax Resolution Services (summarizing Equatorial Guinea income tax law)