Equatorial Guinea

GQ XAFFr French
Pros
Relatively low corporate tax rates for non-oil sectors to encourage economic diversification
Modernized transport infrastructure in urban centers through massive oil-funded public investment
High level of physical security and low crime rates compared to regional peers
Cons
Pervasive corruption and lack of transparency within the ruling elite and state institutions
Extreme state control over civil liberties and limited protection for individual property rights
Onerous bureaucratic requirements and heavy government interference in private business operations

Long story short: Here, the state is a family business: the Obiangs control the oil, the permits and the police. Without a contact, you won't open anything, and every stamp gets paid for under the table, though taxes stay light as long as you don't rock the boat.

Counterweight: oil money has paid for decent roads and near military-grade security in Malabo's wealthy neighborhoods. The CFA franc, pegged to the euro, keeps the banks stable.

Besides that: grilled fish, gorgeous beaches and volcanoes on Bioko, but anything imported costs a fortune.

VERYLOW TAX 3.1/10 HOLDING 3.9/10 DIVIDENDPIPELINE 2.9/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 9.1/10

Will your income be taxed?

Long story short: YES, A LOT.
Income gets fleeced in Equatorial Guinea (top marginal rate 25%), but the residency test is surprisingly hands-off.

The bill is brutal for residents; the whole game is simply not to become one by accident.

01.1 Income tax
Personal income tax
0 → 25%
read moreClose
De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 5 brackets
Bracket (USD)Rate
0 – 2,472exempt
2,472 – 8,83010%
8,830 – 17,66015%
17,660 – 26,49020%
26,490 +25%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
does not exist here
Extended-stay test
does not exist here
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

Will your wealth be taxed?

Long story short: YES, A LOT.
Equatorial Guinea shears capital gains hard (25% at the top), but at least it stops there: no annual wealth levy, no inheritance regime.

Selling is the trigger; as long as you don't pull it, the position compounds untouched.

02.1 Investment income
Capital gains
25%
read moreClose
De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 2,472exempt
2,472 – 8,83010%
8,830 – 17,66015%
17,660 – 26,49020%
26,490 +25%
Dividend tax
25%
read moreClose
De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 2,472exempt
2,472 – 8,83010%
8,830 – 17,66015%
17,660 – 26,49020%
26,490 +25%
Interest income
25%
read moreClose
De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 2,472exempt
2,472 – 8,83010%
8,830 – 17,66015%
17,660 – 26,49020%
26,490 +25%
02.2 Wealth & estate
Wealth tax
NONE
read moreClose
De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesno annual wealth tax · no real-estate wealth tax · no net-worth assessment
Inheritance system
NONE
read moreClose
De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesno estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
02.3 Crypto
Crypto · tax regime
UNREGULATED
read moreClose
De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesFallback rate: 25% · Equatorial Guinea has no specific cryptocurrency tax laws. Under the new Tax Law No. 1/2024 (effective 2025), the maximum Personal Income Tax (PIT) rate was reduced from 35% to 25%. Crypto gains are treated as ordinary income or capital gains subject to these progressive PIT rates. While individual ownership is not explicitly illegal, the regional central bank (BEAC) has prohibited financial institutions in the CEMAC zone from processing crypto transactions since May 2022.
Crypto-to-crypto
NEUTRAL
read moreClose
De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesa swap is not a taxable realisation event
FATF travel rule
NOT SIGNED
read moreClose
De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: NO.
Corporate tax in Equatorial Guinea is 25%, no IP-box mercy, VAT at 15 on top.

Operationally, running a company here is fine; fiscally, the state helps itself to a fat slice of every unit of profit. You do the work, they skim the cream.

03.1 Rates
Corporate tax
25%
read moreClose
De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesflat
VAT standard rate
15%
read moreClose
De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentaires3 distinct tiers in force
0%5%15%
Print media
5%
books
Health
0%
medical dev.
Construction
0%
construction
03.2 Regime & registry
IP Box · Patent Box
NONE
read moreClose
De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
CRIMINAL
read moreClose
De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairescriminal liability · Article 389 of the Penal Code (Ley n.º 4/2022) and Article 891 of the OHADA Uniform Act on Commercial Companies · Equatorial Guinea follows the OHADA principle of the 'Autonomy of the Legal Entity.' Under the updated Penal Code (Ley 4/2022), specifically Article 389, the fraudulent disposal of corporate assets is a criminal offense. This applies even to a sole shareholder-manager because the company's assets are legally distinct from personal property; using them for personal gain is considered a breach of the company's 'social interest' and a crime against the legal entity itself, regardless of the owner's consent or the company's current solvency.
Shareholders privacy
PRIVATE
read moreClose
De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistro de la Propiedad y Mercantil (RCCM)
Directors privacy
PRIVATE
read moreClose
De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistro de la Propiedad y Mercantil (RCCM)
03.3 Incorporation cost
In this country, the most standard company form is called Société à Responsabilité Limitée (SARL) (Limited Liability Company (LLC)). The costs below are for incorporating a company in its simplest form, for reference only.
Government Registration & Registry Fees (RCCM)
USD 265
Notary Fees for Articles of Association
USD 177
Mandatory Legal Publication
USD 88
Professional Legal & Incorporation Service Fees
USD 3,532
Total
USD 4,062

A good fit for a holding?

Long story short: NO.
Equatorial Guinea has no treaty network at all, which buries the holding question, full stop.

Every dividend in or out eats the statutory withholding at full rate, and no domestic regime can patch a hole that sits on the source side. Don't park a holding here.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
read moreClose
De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
WORLDWIDE
read moreClose
Source et informations complémentairesworldwide corporate taxation
Participation exemption
95%
read moreClose
De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentaires25% holding · 24 months min
CFC rules
APPLY
read moreClose
De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesForeign entities with subsidiary or interdependent ties to local companies are taxed as if they were based in Equatorial Guinea, with local entities held jointly liable for the foreign entity's tax obligations.
04.2 Withholding tax · non-resident
WHT · dividends
15%
read moreClose
De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
15%
read moreClose
Source et informations complémentairesnon-resident outbound
WHT · royalties
10%
read moreClose
Source et informations complémentairesnon-resident outbound
Tax-haven WHT
NONE
read moreClose
Source et informations complémentairesno punitive rate on record
04.3 Treaty network
Treaties signed
0
read moreClose
De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
read moreClose
Source et informations complémentairesin negotiation
Tax treaty network
origin · GQ 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with GQ.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: SOME.
Equatorial Guinea taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality
Exit tax
NONE
read moreClose
De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
read moreClose
Source et informations complémentairesnaturalisation requires renouncing existing citizenship
05.2 Citizenship paths
Residence
40 years
read moreClose
Source et informations complémentairesavailable path to naturalisation
Marriage
read moreClose
Source et informations complémentairesnot available
Birth
read moreClose
Source et informations complémentairesnot available
Descent
read moreClose
Source et informations complémentairesnot available
Investment
read moreClose
Source et informations complémentairesnot available

Is your money watched?

Long story short: NO.
Nobody's reading over your shoulder in Equatorial Guinea. It has joined almost none of the big automatic-exchange machines (CRS, FATCA, CARF, MLI, MAAC), and its corporate registries are non-public.

Your account movements stay out of foreign tax offices; your name stays out of search boxes. Here, discretion isn't a perk; it's the factory setting.

Multilateral reporting frameworks 0/9 active
CRS
CARF
FATCA
MLI
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: NO.
Equatorial Guinea sits on no major blacklist, though it's outside the FATF club.

Some counterparties will run a bit of extra due diligence out of habit, but there's no formal stigma: you won't get hassled for dealing with it.

Blacklist exposure Clear everywhere
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: NO.
Press freedom in Equatorial Guinea is locked down (RSF rank #118). Independent media and civic space operate under pressure (when they operate at all), and that kind of grip usually spills over into economic life too.

Small mercy: crypto isn't formally banned.

08.1 Press freedom
Press freedom · RSF index
118/180
read moreClose
De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 48 · ↑ 9 ranks year-on-year
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record

Connected to the world?

Long story short: POORLY CONNECTED.
The two rails that matter are both dead in Equatorial Guinea. Stripe won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. Amazon doesn't deliver either.

Some secondary services run (3/11), but for an online business this is swimming against the current.

Accept payments 1/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Equatorial Guinea. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.