Equatorial Guinea Corporate income tax (Impuesto sobre Sociedades)
Equatorial Guinea Corporate income tax (Impuesto sobre Sociedades) is 25 percent, in force since 1 Jan 2025. It was 35 percent before that. Last checked against the official source on 7 Aug 2026.
Headline statutory rate of corporate income tax on the net taxable profits of resident companies and permanent establishments.
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| Current value | 25 percent |
|---|---|
| In force from | 2025-01-01 |
| Official source | Ley General Tributaria (Ley núm. 1/2024, de 19 de noviembre) — official government presentation stating Impuesto sobre Sociedades cut from 35% to 25% on net profits |
| Last verified | 2026-08-07 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Equatorial Guinea does not publish its Boletin Oficial del Estado online; the Ministry of Finance site's 'Biblioteca juridica' and 'Decretos' sections render as empty shells with no documents; there is no corporate-tax return form in the DGI's published 2025 form set (unlike IVA, where the official form confirms the rate directly); and the only civil-society mirror of Ley 1/2024 sits behind a Google login wall with no Wayback capture. TRAP CORRECTED: the long-standing 35% figure that still circulates is the SUPERSEDED Ley 4/2004 rate (art. 159.2) and is wrong for 2026. effective_from is set to 1 January 2025 (first fiscal year fully governed by the new code); the law itself entered into force on 6 December 2024, mid-fiscal-year. Separately, a minimum income tax (cuota minima fiscal) of 1.5% of annual turnover operates as a floor and as an advance payment creditable against final CIT, payable in two instalments on 15 July (basis: January-June income) and 15 January (basis: July-December income) - it is a floor, not a blend, and is not mixed into the value above. Hydrocarbons contractors are taxed under separate production-sharing contract terms and the DGI maintains a distinct 'sector petrolero' form set; that regime is outside this series. UPGRADED FROM BIG-4 TO OFFICIAL GOVERNMENT STATEMENT 2026-08-07: the Government's own press office (Oficina de Informacion y Prensa de Guinea Ecuatorial, guineaecuatorialpress.com, article of 13 January 2025 presenting the new Ley General Tributaria) states the cut 'del 35% al 25% sobre los beneficios netos'. The statute TEXT remains unpublished online - the Boletin Oficial del Estado is still not online and the ministry document libraries are still empty shells - so this citation is an official statement OF the rate, not the consolidated law; re-cite the law itself the day it surfaces. PwC Worldwide Tax Summaries remains a corroborating secondary.
Earlier values
| From | Value | Source |
|---|---|---|
| 2005-01-01 | 35 | Ley num. 4/2004, de 28 de octubre, reguladora del Sistema… |
Get it programmatically
curl https://afriref.dev/v1/gq/corporate-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/gq/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/gq/corporate-taxOther Equatorial Guinea series: Policy interest rate (BEAC TIAO) · Value added tax (Impuesto sobre el Valor Anadido, IVA) - standard rate · VAT registration threshold · Salario minimo interprofesional (SMI) · Public holidays · Consumer price inflation (year-on-year) · Withholding tax rates · Statutory interest (interés legal / taux d'intérêt légal) · Personal income tax (Impuesto sobre Sueldos y Salarios / IRPF) · Statutory social-insurance contributions
The same figure elsewhere: Eswatini · Ethiopia · Gabon · Ghana · Kenya · all 34