Equatorial Guinea

Individual - Taxes on personal income

Last reviewed - 07 May 2024

Residents 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 1,400,000 0
1,400,001 5,000,000 10
5,000,001 10,000,000 15
10,000,001 15,000,000 20
15,000,001 and above 25

* Central African CFA francs