Equatorial Guinea's headline corporate income tax (CIT) rate is 25.
The headline personal income tax (PIT) rate is 25.
The standard VAT/GST (or equivalent consumption tax) rate is 15. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
A commercial entity operating in Equatorial Guinea for more than 3 months in one calendar year, or for 6 months within a 2-year period, is considered resident, confirmed via a specialist Central Africa tax source - a more specific test than the generic 183-day rule seen in many peer jurisdictions. Resident companies are subject to CIT on worldwide income, though PwC notes that in practice this is tolerated as applying only to Equatorial Guinea-related activities - consistent with the territorial principle described below. Companies registered in Equatorial Guinea carrying on business outside the country are, in principle, not subject to Equatorial Guinea corporate tax on those foreign profits, confirmed via a specialist Central Africa tax guide.
No Controlled Foreign Company regime was identified in available sources this session. Given Equatorial Guinea's own corporate tax system already operates on a territorial basis for outbound activity (foreign profits of EG-registered companies are not taxed in EG), the practical need for a CFC-style anti-deferral mechanism is structurally different than in a worldwide-taxation jurisdiction - though this is an inference from the surrounding system, not a direct primary-source confirmation of CFC rules' absence.
Confirmed via Orbitax: Equatorial Guinea has no formal thin capitalization ratio, but real, specific limits on interest deductibility apply. Interest paid to shareholders for amounts advanced beyond their capital contribution is non-deductible to the extent it exceeds the central bank's advance interest rate (currently 3.25%); separately, interest on the portion of shareholder loans exceeding one-half of capital stock is non-deductible where the shareholder participates in company management.
No domestic FBAR/Form 8938-equivalent requiring Equatorial Guinea residents to self-report their own foreign accounts was identified. Institutional-level CRS/FATCA participation status was not independently confirmed this session. Separately and independently of local law, US citizens and Green Card holders with Equatorial Guinea accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements. Note that expatriate employees may repatriate earnings for family/dependent expenses outside the CEMAC zone without limit, per a specialist source, though this concerns capital movement rather than tax reporting specifically.
Equatorial Guinea has a double tax treaty with the member states of CEMAC collectively (alongside Cameroon, Chad, Central African Republic, Republic of Congo, and Gabon), confirmed via a specialist Central Africa tax source, reducing or exonerating certain branch/dividend taxation among CEMAC members. CEMAC-resident entities and individuals benefit from a lower maximum 10% withholding tax rate versus the general 15% (dividends/interest) or 10% (royalties, non-CEMAC) rates applying to other non-residents, confirmed via PwC. No broader bilateral treaty network beyond CEMAC was identified this session.