Equatorial Guinea

Middle Africa · GQ · 0 treaties

Tax profile

Common questions

What is the standard VAT rate in Equatorial Guinea?

The standard VAT rate in Equatorial Guinea is 15%.

Does Equatorial Guinea have tax treaties?

Equatorial Guinea has 0 tax treaties.

What is the dividend withholding tax rate?

The dividend withholding tax rate is 15%.

What 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)

Tax treaty network (4)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.