Equatorial Guinea
Others Significant Taxes
Registration / Transfer Tax
Most of contractual obligations are subjected to fix, proportional, progressive registration duties. They are due within three months from date of signature:
Table below shows some of the most important: Transactions Rate Real estate, sales, transfer to Non-resident 25% Real estate, sales, transfer to resident 5% Movables purchasing and selling 3% Contract signed with the State public entities and state companies 0.5%
Withholding taxes
Some transactions are subjected to tax retention at source.
Table below gives rates of the major ones. Income category Rate (%) Rate (%) Resident Nonresident Dividends 0 25 Interest 0 25 Royalties 0 15 Payment for services provided by resident entity in oil and Gas Sector 6,25 N/A Payment for services provided by non-resident entity in oil and Gas Sector, and behond N/A 15
Last Update: November 27th, 2023
