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 | 1,400,000 | 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