Equatorial Guinea

Paying Taxes in

Equatorial Guinea

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 12 160 22.0% gross salaries 24.3
Turnover tax (Alternative Minimum Tax) 1 1.0% last year's turnover 17.7
Corporate income tax 1 145 35.0% taxable profit 13.5 not included
Fuel tax 1 XAF 277 per liter fuel consumption 1.9
Training tax 12 1.0% gross salaries 1.1
Property tax (building and land) 2 1.0% 40% of the value of the land and buildings 0.6
Registration taxes with Ministry of Trade 1 fixed fee 0.4
Property tax (land) 2 XAF 100 hectar 0
VAT (IVA) 12 187 15.0% value added not included
vehicle tax 1 fixed fee small amount
stamp duty 1 small amount
Totals: 46 492 46.0
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