Equatorial Guinea
Individual - Taxes on personal income
Last reviewed - 07 May 2024Residents are taxed on worldwide income, whereas non-residents are only taxed on their Equatorial Guinea-source income.
Personal income tax rates
Individuals are subject to personal income tax (PIT) at the following rates.
Yearly taxable income (XAF*) | Tax rate (%) | |
Over | Not over | |
0 | 1,000,000 | 0 |
1,000,000 | 3,000,000 | 10 |
3,000,000 | 5,000,000 | 15 |
5,000,000 | 10,000,000 | 20 |
10,000,000 | 15,000,000 | 25 |
15,000,000 | 20,000,000 | 30 |
20,000,000 | and above | 35 |
* Central African CFA francs