Equatorial Guinea Withholding tax rates
Equatorial Guinea Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Equatorial Guinea levies on payments to non-residents - dividends and interest (Impuesto sobre la Renta de Capital Mobiliario), royalties, general services and petroleum/mining contractor income - each at its domestic statutory rate before any double-tax agreement or CEMAC relief. Administered by the Ministerio de Hacienda under Ley General Tributaria n.º 1/2024, which replaced Ley 4/2004.
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| Current value | structured — see the API |
|---|---|
| In force from | 2025-01-01 |
| Official source | PwC Worldwide Tax Summaries - Equatorial Guinea, Corporate - Withholding taxes (last reviewed 21 November 2025): dividends and interest to non-residents 15%; royalties to non-CEMAC residents 10%; '10% tax withheld on the gross incomes obtained in Equatorial Guinea by non-resident entities' (services, effective 1 January 2025); oil and gas sector - non-resident entities 10%, resident entities 3%, mobilisation/demobilisation 5%; CEMAC residents subject to a maximum WHT rate of 10% |
| Last verified | 2026-08-10 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). The primary instrument, Ley General Tributaria n.º 1/2024 de 19 de noviembre, could not be loaded directly: minhacienda-gob.com returned 404 on its law PDF, droit-afrique.com and the local press archives (ahoraeg.com, clgglobal.com) returned 403 to automated retrieval, and Wayback Machine access was unavailable in this environment. Rates are therefore asserted from PwC Worldwide Tax Summaries cross-checked against Equatoguinean press reports of the Ministry of Hacienda's own presentation of the law (A&A Capital, guineainfomarket.com, africa-newsroom.com/Centurion), which agree with each other. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Equatorial Guinea withholds at (at least) three different rates depending on the payment type and sector: 15% on dividends and interest to non-residents, 10% on royalties and on general services income of non-residents, and a distinct petroleum/mining contractor regime (10% non-resident, 3% resident, 5% mobilisation/demobilisation). A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. We do NOT serve treaty rates: they are bilateral, and applying one is a legal determination rather than a lookup. Equatorial Guinea has almost no bilateral tax treaties, but the CEMAC tax convention caps WHT for CEMAC-resident recipients at 10% (per PwC) - that cap is residence-dependent relief and is likewise not applied here; the rates below are the ordinary domestic rates for non-residents generally. The series effective_from is 1 January 2025: Ley General Tributaria n.º 1/2024, ratified 19 November 2024 and in force 38 days after publication (late December 2024), replaced Ley 4/2004 de 28 de octubre and cut the Impuesto sobre la Renta de Capital Mobiliario on non-residents from 25% to 15% - press quoting the Ministry: 'se ha establecido una reducción del tipo de gravamen del 25% al 10% para las personas físicas y jurídicas residentes en Guinea Ecuatorial, como retención a la fuente' y del 25% 'al 15% para las personas físicas y jurídicas no residentes' ('a reduction of the rate from 25% to 10% for individuals and legal persons resident in Equatorial Guinea, as withholding at source', and from 25% 'to 15% for non-resident individuals and legal persons'). The 25% figures previously reported for dividends/interest/royalties under Ley 4/2004 are OBSOLETE, as is the historic 6.25% mobile-subcontractor rate of the old petroleum practice - the current oil and gas non-resident rate is 10%.
Get it programmatically
curl https://afriref.dev/v1/gq/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/gq/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/gq/withholding-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) · 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