Equatorial Guinea Personal income tax (Impuesto sobre Sueldos y Salarios / IRPF)
Equatorial Guinea Personal income tax (Impuesto sobre Sueldos y Salarios / IRPF) run from 0% to 25% across 5 bands, cited to Ley núm. 1/2024, de 19 de noviembre, Ley General Tributaria de la República de Guinea Ecuatorial (ratified 19 November 2024, in force 6 December 2024). NO OFFICIAL TEXT OF THE LAW IS PUBLISHED ANYWHERE ONLINE. The two end points of the served scale are confirmed by the Government's own press office (Oficina de Información y Prensa de Guinea Ecuatorial, guineaecuatorialpress.com, 6 December 2024): 'Del mínimo exento, que estaba en un millón, se pone en 1.400.000' and 'el impuesto sobre la renta para las personas físicas pasa del 35 al 25%'. The three INTERMEDIATE thresholds (5.000.000, 10.000.000, 15.000.000 XAF) and the 10%/15%/20% intermediate rates appear in no official publication and are taken from PwC Worldwide Tax Summaries, Equatorial Guinea, Individual, in force since 1 Jan 2025. Last checked against the official source on 11 Sep 2026.
Progressive annual scale applied to the taxable income of individuals, principally employment income (sueldos, salarios y demas retribuciones).
| Current value | 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 Guinea Ecuatorial (ratified 19 November 2024, in force 6 December 2024). NO OFFICIAL TEXT OF THE LAW IS PUBLISHED ANYWHERE ONLINE. The two end points of the served scale are confirmed by the Government's own press office (Oficina de Información y Prensa de Guinea Ecuatorial, guineaecuatorialpress.com, 6 December 2024): 'Del mínimo exento, que estaba en un millón, se pone en 1.400.000' and 'el impuesto sobre la renta para las personas físicas pasa del 35 al 25%'. The three INTERMEDIATE thresholds (5.000.000, 10.000.000, 15.000.000 XAF) and the 10%/15%/20% intermediate rates appear in no official publication and are taken from PwC Worldwide Tax Summaries, Equatorial Guinea, Individual - Taxes on personal income (last reviewed 21 November 2025), which is why this URL is retained and the series is labelled secondary. |
| Last verified | 2026-09-11 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). RELABELLED FROM PRIMARY: the intermediate band structure has no official source and the label was overstating the evidence. What IS officially established, from the Government press office release of 6 December 2024 (https://www.guineaecuatorialpress.com/noticias/presentacion_oficial_de_la_nueva_ley_tributaria_de_la_republica_de_guinea_ecuatorial), is the first row and the last row of the served table: the exempt minimum rose from 1.000.000 to 1.400.000 XAF ('Del mínimo exento, que estaba en un millón, se pone en 1.400.000') and the top marginal rate fell from 35% to 25% ('el impuesto sobre la renta para las personas físicas pasa del 35 al 25%'). Everything between those two rows - the 5.000.000, 10.000.000 and 15.000.000 XAF thresholds and the 10%, 15% and 20% rates - rests on PwC alone. Every official route was tried on 11 August 2026 and none carries the statute or the scale: (1) the Boletín Oficial del Estado of Equatorial Guinea (boe.gob.gq) is online and searchable, but its document search returns 'No se han encontrado publicaciones con los criterios de búsqueda aplicados' for 'tributaria', 'impuesto', 'renta' and '2024' alike - its digital archive holds almost no legislation, and nothing fiscal; (2) the Ministerio de Hacienda site (minhacienda-gob.com) is reachable but its two tax-law PDFs (wp-content/uploads/2020/01/LEY-TRIBUTARIA.pdf and LEY-TRIBUTARIA-1.pdf, which held the superseded Ley 4/2004) now both return HTTP 404, and its /normativa-2 and /documentos pages list no legislation at all; (3) minhacienda.gob.gq, dgi.gob.gq, impuestos.gob.gq and guineaecuatorial.gob.gq do not resolve or fail TLS. (4) The two other Government press releases on the law state only the 35%-to-25% cut and give no threshold and no table. The values are NOT changed - the reform is real and the two verified end points match - but the middle of the table should be re-verified the moment any official text surfaces. Keep the existing warning about the superseded Ley 4/2004 scale: it re-cut the bands rather than merely truncating them, so partial reuse produces wrong tax at every level above the exemption. |
| 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
# $0.005 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 (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) · Corporate income tax (Impuesto sobre Sociedades) · Withholding tax rates · Statutory interest (interés legal / taux d'intérêt légal) · Statutory social-insurance contributions
The same figure elsewhere: Eswatini · Ethiopia · Gabon · Ghana · Kenya · all 34