Equatorial Guinea Personal Income Tax
Detailed personal income tax rates and rules for Equatorial Guinea in 2026.
Income TaxXAF
Equatorial Guinea levies progressive income tax with rates from 0% to 35%. Employment income is subject to withholding. Expatriate oil workers may be subject to special tax arrangements.
| Income Range (XAF) | Tax Rate |
|---|---|
| FCFA 0 – FCFA 1.0M | 0% |
| FCFA 1.0M – FCFA 3.0M | 10% |
| FCFA 3.0M – FCFA 5.0M | 15% |
| FCFA 5.0M – FCFA 10.0M | 20% |
| FCFA 10.0M – FCFA 15.0M | 25% |
| FCFA 15.0M+ | 35% |
Filing Deadline
March 31 of the following year
Residency Rule
An individual is resident if they have their habitual abode in Equatorial Guinea.
How Equatorial Guinea Income Tax compares
Equatorial Guinea’s top personal income tax rate of 35% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Equatorial Guinea
35%
Africa average
32.3%
Global average
27.7%
