Equatorial Guinea VAT rate
Standard IVA rate applied to supplies of goods and services in Equatorial Guinea under the general (regimen real) VAT regime.
| Current value | 15 percent |
|---|---|
| In force from | 2005-01-01 |
| Official source | Republica de Guinea Ecuatorial, Ministerio de Hacienda, Planificacion y Desarrollo Economico - Direccion General de Impuestos y Recaudaciones, official IVA self-assessment return 'AUTOLIQUIDACION - IMPUESTO SOBRE EL VALOR ANADIDO (I.V.A.) Regimen Real', tax code 1220 (2025 form set), which prints the statutory rate grid |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
The official DGI return form (downloaded and text-extracted) prints the Regimen General rate grid as 15% / 5% / 0%, plus a 19% line for intra-community acquisitions (Adquisiciones Intracomunitarias); Cod. Impuesto 1220. That is the primary-source confirmation that the standard rate is 15% and that the reduced rate is now 5%. Statutory basis: the 15% general rate was introduced by article 294 of Ley num. 4/2004, de 28 de octubre, reguladora del Sistema Tributario de Guinea Ecuatorial ('El tipo general de 15% se aplica a todas las operaciones imponibles, con exclusion de las sujetas al tipo cero y al tipo reducido del 6%'), and was expressly retained by the replacement Ley num. 1/2024, de 19 de noviembre, Ley General Tributaria, which entered into force on 6 December 2024 and cut the reduced rate from 6% to 5%. DATE BASIS (corrected on verification): effective_from is 2005-01-01 because the Disposicion Final Unica of Ley 4/2004 reads 'La presente Ley entrara en vigor a partir del dia 1o de enero del ano 2.005'. The law was SIGNED at Malabo on 28 October 2004 but took effect on 1 January 2005; it never had any operative date in December 2004. The 15% headline has been continuous since 1 January 2005 and the 2024 recodification did not change it. The statute text was read from an Internet Archive capture of the Ministry of Finance's own PDF of the Boletin Oficial del Estado printing, because the live ministry URL now returns 404. MAJOR ACCESS QUIRK: Equatorial Guinea does not publish its Boletin Oficial del Estado online. The consolidated text of Ley 1/2024 is not available from any government URL - the Ministry of Finance site (minhacienda-gob.com) serves its 'Biblioteca juridica' and 'Decretos' pages as empty shells with no documents, and the only civil-society mirror (hayderechoenguinea.com) redirects to a Google accounts login wall and has no Wayback capture. All sources are Spanish-language; Equatorial Guinea is the only Spanish-speaking CEMAC member and does not use the French-language instruments its neighbours do.
Earlier values
| From | Value | Source |
|---|---|---|
| 2005-01-01 | 15 | Ley num. 4/2004, de 28 de octubre, reguladora del Sistema Tr |
Get it programmatically
curl https://afriref.dev/v1/gq/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/gq/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/gq/vatOther Equatorial Guinea series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates