Equatorial Guinea income tax rates
Progressive annual scale applied to the taxable income of individuals, principally employment income (sueldos, salarios y demas retribuciones).
| Current value | 5 entries — see the API for the full schedule |
|---|---|
| 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), raising the exempt threshold from 1,000,000 to 1,400,000 XAF and cutting the top marginal rate from 35% to 25% - band structure confirmed via PwC Worldwide Tax Summaries, Equatorial Guinea, Individual - Taxes on personal 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, same access failure as corporate-tax: no Equatorial Guinean government URL publishes the current scale. Two independent facts about the reform are confirmed from government press announcements and do match this table - the exempt threshold rose from 1,000,000 to 1,400,000 XAF/year, and the top marginal rate fell from 35% to 25% - which is why the table is shipped, but the three intermediate thresholds (5m, 10m, 15m) rest on PwC alone and should be re-verified the moment any official text surfaces. TRAP CORRECTED, NOW PRIMARY-VERIFIED: the superseded Ley 4/2004 scale is still reproduced by several tax-data aggregators and must NOT be served. It was read directly from the recovered statute: 0-1,000,000 exempt, then 10%, 15%, 'De 5.000.001 a 10.000.000 - 20%', 'De 10.000.001 a 15.000.000 - 25%', 'De 15.000.001 a 20.000.000 - 30%', 'Mas de 20.000.000 - 35%'. Note that under the OLD scale 20% began at 5,000,001 whereas under the NEW one 15% begins there - the bands were not merely truncated at the top, they were re-cut, so partial reuse of the old table produces wrong tax at every level above the exemption. Bands are annual and in XAF, the statute's native period and currency - no monthly conversion is applied. A standard deduction for professional expenses of 20% of income, capped at 1,000,000 XAF, applies before the scale; the value above is the nominal statutory scale and does not fold that in. Residents are taxed on worldwide income, non-residents on Equatorial Guinea-source income only. Practical note: the 1,400,000 XAF exemption is almost exactly annualised minimum wage (117,304 x 12 = 1,407,648), so a worker on the statutory floor clears the threshold by 7,648 XAF and is taxable - the relief is nominal in practice.
Get it programmatically
curl https://afriref.dev/v1/gq/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/gq/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/gq/income-taxOther Equatorial Guinea series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate