Equatorial Guinea Value added tax (Impuesto sobre el Valor Anadido, IVA) - standard rate
Equatorial Guinea Value added tax (Impuesto sobre el Valor Anadido, IVA) - standard rate is 15 percent, in force since 1 Jan 2005. Last checked against the official source on 14 Sep 2026.
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 | Oficina de Informacion y Prensa de Guinea Ecuatorial (guineaecuatorialpress.com, 13 January 2025), official government presentation of Ley num. 1/2024 Ley General Tributaria: 'Impuestos sobre el Valor anadido, IVA, su tipo general se mantiene al 15% y su tipo reducido pasa del 6% al 5%' |
| Last verified | 2026-09-14 |
| Verification | primary — No verification limitation recorded — read from the official source cited. Cited to minhacienda-gob.com, which presents as Equatorial Guinea's Ministerio de Hacienda y Presupuestos and hosts the ministry's own IVA return form, but could not be confirmed as an official government host: it is a .com rather than a government domain, and its TLS certificate is domain-validated only, which proves control of the name and nothing about who holds it. Equatorial Guinea publishes no Boletin Oficial online, so a primary URL may not exist at all. The rate itself is corroborated by Ley num. 4/2004 art. 294. Treated as secondary because 'primary' asserts that we read the authority's own publication, and that is the part which is unproven - not the value. |
| 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… |
Get it programmatically
curl https://afriref.dev/v1/gq/vat
# $0.005 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 (BEAC TIAO) · 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) · Personal income tax (Impuesto sobre Sueldos y Salarios / IRPF) · Statutory social-insurance contributions
The same figure elsewhere: Eswatini · Ethiopia · Gabon · Ghana · Kenya · all 34