Equatorial Guinea

Last update: 2026-06-02
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
Personal income
0 → 25%
progressive
Corporate
25%
flat
Capital gains
0 → 25%
progressive
VAT (standard)
15%
standard rate
i 9.1 PRIVACY GRADE
i 3.9 HOLDING
i 3.1 VERY LOW TAX
i 2.9 DIVIDEND PIPELINE
i 2 CRYPTO HAVEN
i 2 EASY CITIZENSHIP
VERYLOW TAX 3.1/10 HOLDING 3.9/10 DIVIDENDPIPELINE 2.9/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 9.1/10 EASYCITIZENSHIP 2/10
01/08

Will Equatorial Guinea tax what you earn?

income tax tax residency territorial system

YES, A LOT. Personal income is taxed heavily in Equatorial Guinea (top marginal rate 25%), but the residency test is unusually permissive. The bill is steep; the trick is not to trip into resident status without meaning to.

Personal income taxi
0 → 25%
progressive · 5 brackets
Income simulatori
Income
Tax due
Effective rate
all-in
Marginal rate
Tax residence testi
183days
183-day rule
Economic interest
Family centre
Habitual abode
Extended-stay test
Just one rule above is enough to make you tax-resident here.
02/08

Will Equatorial Guinea tax what you own?

capital gains wealth tax inheritance dividends interest

YES, A LOT. Equatorial Guinea runs the full kit on owned wealth: capital gains at 25%, and an annual wealth tax above a threshold (top rate 25%). Holding here is expensive in every direction: flow, stock, and transfer.

Capital gainsi
25%
progressive
Dividend taxi
25%
progressive
Interest incomei
25%
progressive
Wealth taxi
0 → 25%
progressive · threshold 2,468
Crypto · tax regimei
Regime
UNREGULATED
Fallback 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-cryptoi
NEUTRAL
a swap is not a taxable realisation event
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no 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.
03/08

Is it easy to run a company in Equatorial Guinea?

corporate tax criminal liability public registry VAT IP box

NO. Corporate tax in Equatorial Guinea is 25% with no IP-box relief, on top of VAT at 15. Running a company here is operationally fine but fiscally expensive: the state takes a large bite of every unit of profit.

Corporate taxi
25%
flat
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
CRIMINAL 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 privacyi
PRIVATE
Registro de la Propiedad y Mercantil (RCCM)
Directors privacyi
PRIVATE
Registro de la Propiedad y Mercantil (RCCM)
Incorporation costi
Limited Liability Company (LLC)
Société à Responsabilité Limitée (SARL)
Government Registration & Registry Fees (RCCM) USD 264
Notary Fees for Articles of Association USD 176
Mandatory Legal Publication USD 88
Professional Legal & Incorporation Service Fees USD 3,526
Total USD 4,055
VAT standard ratei
15%
3 distinct tiers in force
0% 5% 15%
Food & drink
5%
food
Print media
5%
books
Health
0%
pharma
0%
medical dev.
04/08

Is Equatorial Guinea good for your holding company?

treaty network participation exemption withholding

NO. Equatorial Guinea doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
95%
25% holding · 24 months min
CFC rulesi
APPLY
Foreign companies with ownership or dependency links to local entities are taxed in Equatorial Guinea. Domestic affiliates are held jointly responsible for the tax liabilities of these related offshore organizations.
WHT · dividendsi
15%
non-resident outbound
WHT · interest
15%
non-resident outbound
WHT · royalties
10%
non-resident outbound
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
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
05/08

What does it cost to come and go from Equatorial Guinea?

exit tax territorial system dual citizenship

SOME. Equatorial Guinea taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Equatorial Guinea protect your privacy?

info exchange corporate registries

YES. Equatorial Guinea has joined almost none of the major automatic-exchange frameworks (CRS, FATCA, CARF, MLI, MAAC), and its corporate registries are non-public. Account flows stay out of foreign hands; ownership stays out of public ones. Discretion is built into the system.

Multilateral reporting frameworks 0/10 active
CRS
CARF
FATCA
MLI
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Equatorial Guinea itself a liability?

blacklists FATF standing

NO. Equatorial Guinea carries no entries on any major blacklist, though it sits outside FATF membership. Counterparties may apply light extra due diligence, but no formal stigma attaches to dealing with it.

Blacklist exposure Clear everywhere
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Equatorial Guinea?

press freedom crypto CBDC EU

NO. Press freedom in Equatorial Guinea is restricted (RSF rank #118). Civic space and independent media operate under pressure or not at all, a constraint that typically extends to financial expression as well, even where crypto isn't formally banned.

Press freedom · RSF indexi
118/180
score 48 · ↑ 9 ranks year-on-year
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record
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.