Equatorial Guinea public holidays 2026, VAT rate and tax data
Equatorial Guinea: VAT rate 15% since 1 Jan 2005; 14 public holidays in 2026 (next: Inmaculada Concepcion, 8 Dec 2026); corporate tax rate 25%; minimum wage 117304 XAF/month; policy interest rate 4.5%; inflation rate (CPI) 5.3%.
11 series, each cited to the official source it was verified against; most recently verified 16 Oct 2026. Currency XAF.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "GQ", "series": "vat", "value": 15, "unit": "percent", "effective_from": "2005-01-01", "last_confirmed": "2026-09-14", "source": { "name": "Oficina de Informacion y Prensa de Guinea Ecuatorial (guineaecuatoria…", "url": "https://www.guineaecuatorialpress.com/noticias/presentacion_oficial_de_la_nueva_ley_general_tributaria_de_guinea_ecuatorial" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"gq","amount":1000}.
Equatorial Guinea public holidays 2026
14 days in 2026; next: Inmaculada Concepcion on 8 Dec 2026. Official source: Decreto numero 9/2007, de fecha 5 de febrero, por el que se fijan los dias feriados en la… · last verified 30 Jul 2026
Fixed by law 8 Confirmed 6
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Ano Nuevo | Fixed by law | Decreto numero 9/2007, de fecha 5 de… |
| 8 Mar 2026 Sun | Dia Internacional de la Mujer | Confirmed | Decreto numero 9/2007, de fecha 5 de… |
| 9 Mar 2026 Mon | Dia Internacional de la Mujer dia habil siguiente, art. 4 Decreto 9/2007 |
Confirmed | Decreto numero 9/2007, de fecha 5 de… |
| 2 Apr 2026 Thu | Jueves Santo | Fixed by law | Decreto numero 9/2007, de fecha 5 de… |
| 3 Apr 2026 Fri | Viernes Santo | Fixed by law | Decreto numero 9/2007, de fecha 5 de… |
| 1 May 2026 Fri | Dia Internacional del Trabajo | Fixed by law | Decreto numero 9/2007, de fecha 5 de… |
| 25 May 2026 Mon | Dia de Africa / Dia de la Liberacion Africana | Confirmed | Decreto numero 9/2007, de fecha 5 de… |
| 4 Jun 2026 Thu | Corpus Christi | Fixed by law | Decreto numero 9/2007, de fecha 5 de… |
| 5 Jun 2026 Fri | Natalicio de S.E. el Presidente de la Republica | Confirmed | Decreto numero 9/2007, de fecha 5 de… |
| 3 Aug 2026 Mon | Dia de las Fuerzas Armadas (Golpe de Libertad) | Confirmed | Decreto numero 9/2007, de fecha 5 de… |
| 15 Aug 2026 Sat | Dia de la Constitucion | Fixed by law | Decreto numero 9/2007, de fecha 5 de… |
| 12 Oct 2026 Mon | Dia de la Independencia Nacional | Confirmed | Decreto numero 9/2007, de fecha 5 de… |
| 8 Dec 2026 Tue | Inmaculada Concepcion | Fixed by law | Decreto numero 9/2007, de fecha 5 de… |
| 25 Dec 2026 Fri | Navidad | Fixed by law | Decreto numero 9/2007, de fecha 5 de… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Equatorial Guinea value
Rate schedules and breakdowns
Withholding tax rates
10–15% across 5 withholding taxes — no single rate · in force from 2025-01-01 · Official source: Oficina de Informacion y Prensa de Guinea Ecuatorial… · last verified 14 Sep 2026
Rates by payment type
| key | label | rate | applies to | effective from | confidence note | Source |
|---|---|---|---|---|---|---|
| dividends | Dividends (Impuesto sobre la Renta de Capital Mobiliario) | 15 | dividends and other distributions paid to non-resident individuals and legal persons; withheld at source by the paying entity | 2025-01-01 | Rate confirmed by PwC and by Spanish-language press quoting the Ministry of Hacienda; the article number in Ley 1/2024 could not be cited because the law's text was not directly loadable. | PwC WWTS Equatorial Guinea (dividends… |
| Was 25% under Ley 4/2004; reduced to 15% by Ley General Tributaria n.º 1/2024, applied from the 2025 tax year. Residents pay 10% (creditable); the non-resident 15% is a final withholding. CEMAC-resident recipients are capped at 10% - not applied here. | ||||||
| interest | Interest (Impuesto sobre la Renta de Capital Mobiliario) | 15 | interest and other income from movable capital paid to non-resident individuals and legal persons; withheld at source | 2025-01-01 | Rate from PwC corroborated by the Ministry-quoted IRCM change; operative article number not citable because the primary text could not be loaded. | PwC WWTS Equatorial Guinea: 'Dividends… |
| Interest falls under the same Impuesto sobre la Renta de Capital Mobiliario as dividends: 15% non-residents (final), 10% residents (creditable), from 25% under Ley 4/2004. CEMAC cap of 10% may apply to CEMAC residents - not applied here. | ||||||
| royalties | Royalties (cánones) | 10 | royalties paid to non-resident (non-CEMAC) recipients for the use of intellectual property and similar rights | — | Secondary only (PwC); no Spanish statutory wording could be quoted for royalties because the primary text was not loadable. | PwC WWTS Equatorial Guinea: 'Royalties… |
| NO EFFECTIVE DATE IS SERVED for this rate: PwC states the 10% rate but does not attach a commencement date to the royalties line specifically, and the text of Ley 1/2024 could not be loaded to confirm one, so none is asserted. Older secondary sources reporting 25% royalties… | ||||||
| services-non-resident | Non-resident services withholding (general regime) | 10 | gross income obtained in Equatorial Guinea by non-resident entities without a permanent establishment, from services and other business activities outside the petroleum/mining regime; withheld by the local payer and final for the non-resident | 2025-01-01 | Secondary (PwC); the 6.25% legacy petroleum-subcontractor rate flagged in older material could not be verified against any current instrument and is treated as superseded. | PwC WWTS Equatorial Guinea: '10% tax… |
| This is the general non-resident income withholding that under Ley 4/2004 was widely reported at 10% (with a historic 6.25% practice for mobile petroleum subcontractors under the pre-2004/petroleum regime). Ley 1/2024 keeps the general non-resident rate at 10%; the 6.25% figure… | ||||||
| services-petroleum-mining | Petroleum and mining sector contractor withholding | 10 | income of non-resident contractors and subcontractors under the petroleum and mining regime; final tax for non-residents | 2025-01-01 | Secondary sources only; the operative articles of Ley 1/2024's petroleum/mining regime could not be quoted because the primary text was not loadable. | PwC WWTS Equatorial Guinea (oil and… |
| The 10% is final for non-residents; resident contractors suffer 3% creditable withholding, and mobilisation/demobilisation services 5%. CEMAC-resident entities are also at 10% in this sector. | ||||||
Personal income tax (Impuesto sobre Sueldos y Salarios / IRPF)
0–25% across 5 bands · in force from 2025-01-01 · Official source: Ley núm. 1/2024, de 19 de noviembre, Ley General Tributaria de la República de… · last verified 11 Sep 2026 secondary
| min | max | rate |
|---|---|---|
| 0 | 1400000 | 0 |
| 1400000 | 5000000 | 10 |
| 5000000 | 10000000 | 15 |
| 10000000 | 15000000 | 20 |
| 15000000 | — | 25 |
Statutory social-insurance contributions
1.5–26% across 2 contribution branches · in force from 1990-01-01 · Official source: PwC Worldwide Tax Summaries, Equatorial Guinea · last verified 11 Aug 2026 secondary
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| inseso | Instituto Nacional de Seguridad Social (INSESO) — national social security contribution, general regime | 26 | 4.5 | 21.5 | percent | Gross monthly salary of the employee. The base includes the pagas extraordinarias (statutory extraordinary/bonus payments), which count as salary for contribution purposes and are therefore subject to the INSESO deduction in the month they are paid. No ceiling has been identified in a reachable instrument; the effective floor is the statutory minimum wage, since a contract may not be paid below it. | XAF |
| TWENTY-SIX PER CENT, AND NEARLY ALL OF IT IS THE EMPLOYER'S. At 21,5 % the employer share is one of the highest single social-insurance charges in this dataset, and the 4,5 % employee share is correspondingly one of the lowest — the ratio is close to 5:1, so an engine that… | |||||||
| fondo_proteccion_laboral | Fondo de Protección al Trabajador / Work Protection Fund (WPF) — Ministry of Labour worker-protection levy | 1.5 | 0.5 | 1 | percent | Gross salary of the employee, on the same construction as the INSESO base. No ceiling identified. | XAF |
| A SECOND, SEPARATE LEVY THAT IS ROUTINELY OMITTED. It is not part of the 26 % INSESO charge and it is not paid to INSESO — it goes to the Ministry of Labour. Total statutory payroll cost is therefore 5 % employee + 22,5 % employer = 27,5 %, not 26 %. The employee's 0,5 % appears… | |||||||
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Compare each figure with the other African countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Statutory interest rate · Income tax rates · Social contributions
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