Equatorial Guinea corporate tax rate
Headline statutory rate of corporate income tax on the net taxable profits of resident companies and permanent establishments.
| Current value | 25 percent |
|---|---|
| In force from | 2025-01-01 |
| Official source | Ley num. 1/2024, de 19 de noviembre, Ley General Tributaria de la Republica de Guinea Ecuatorial (in force 6 December 2024), reducing the Impuesto sobre Sociedades from 35% to 25% - rate confirmed via PwC Worldwide Tax Summaries, Equatorial Guinea, Corporate - Taxes on corporate income (last reviewed 21 November 2025) because no official text is published |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
BIG-4 FALLBACK - FLAGGED. This is the one rate in this file for which no Equatorial Guinean government document could be reached. 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. The rate is therefore served on PwC's authority, cross-checked against the government's own press announcements of the reform (guineaecuatorialpress, guineainfomarket, ahoraeg, lagdeguinea), which consistently state the Impuesto sobre Sociedades falls from 35% to 25% on net profits. TRAP CORRECTED: the long-standing 35% figure that still circulates is the SUPERSEDED Ley 4/2004 rate (art. 159.2) and is wrong for 2026.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.
Earlier values
| From | Value | Source |
|---|---|---|
| 2005-01-01 | 35 | Ley num. 4/2004, de 28 de octubre, reguladora del Sistema Tr |
Get it programmatically
curl https://afriref.dev/v1/gq/corporate-tax
# $0.001 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 · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates