Equatorial Guinea

Corporate - Tax credits and incentives

Last reviewed - 02 August 2023

Some tax and customs exemptions can be granted by the government for some specific economic sectors (e.g. oil and gas sector, public work sector). These exemptions shall be negotiated in the contract signed between the company and the administration (e.g. Production Sharing Contract, Public Work Contract).

Foreign tax credit

There is no foreign tax credit in Equatorial Guinea.