🇬🇶 Equatorial Guinea
Sub-Saharan Africa · ISORA participant ·
5.9%
tax-to-GDP, general govt (2021, OECD)
3/11
enforcement powers assessed
Where the tax bite lands (2021)
Tax revenue by category, % of GDP, general government — OECD Revenue Statistics (Global).
Who collects it (2021)
| Level of government | % of GDP |
|---|---|
| Central government | 5.3% |
| Social security funds | 0.7% |
Tax-to-GDP over time
| 2010 | 2019 | 2021 |
|---|---|---|
| 7.6% | 9.8% | 5.9% |
General government, OECD Revenue Statistics (Global).
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | 25 |
| Headline CIT rate | 25 |
| Standard VAT rate | 15 |
| Headline individual capital gains tax rate | Capital gains are subject to the normal PIT rate. |
| Headline corporate capital gains tax rate | Capital gains are subject to the normal CIT rate. |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: 10; Non-resident: 15 / 15 / 10 |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | 0.5 |
| Headline gift tax rate | 0.5 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
Automated bulk data matching No — power absent
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Citizenship-based taxation No — power absent
Equatorial Guinea taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Residents are taxed on worldwide income, whereas non-residents are only taxed on their Equatorial Guinea-source income.”
Source: PwC Worldwide Tax Summaries — Equatorial GuineaProfessional / legal analysis · quote machine-verified 2026-08-25
Public naming of non-compliant taxpayers Yes — statutory power
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure" — value: Yes”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Percentage of tax returns - Electronic, not prefilled - CIT | 2022 | — |
| Percentage of tax returns - Electronic, not prefilled - PIT | 2022 | — |
| Percentage of tax returns - Electronic, not prefilled - VAT | 2022 | — |
| Population per FTE | 2022 | — |
| Labor force per FTE | 2022 | — |
| Corporate taxpayers per FTE in LTO/P | 2022 | — |
| Active taxpayers on PIT register as percentage of Population | 2022 | 0.0180905459 |
| Active taxpayers on PIT register as percentage of Labor Force | 2022 | 0.0534460345 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2022 | — |
| CIT arrears as percentage of CIT collected | 2022 | — |
| PIT arrears as percentage of PIT collected | 2022 | — |
| PAYE arrears as percentage of PIT collected | 2022 | — |
| VAT arrears as percentage of VAT collected | 2022 | — |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2022 | — |
| Percentage of tax returns - Electronic, not prefilled - PAYE | 2022 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - CIT | 2022 | — |
| Percentage of tax returns - Electronic, prefilled, not modified by taxpayer - CIT | 2022 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PIT | 2022 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PIT | 2022 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PAYE | 2022 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PAYE | 2022 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - VAT | 2022 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - VAT | 2022 | — |
| Availability of specific powers in legislation / regulation to assist in collecting tax arrears | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Common administrative penalty framework for non-disclosure across the major tax types | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Penalties imposed generally take account of taxpayers' culpability (i.e. degree of blame) | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to remit / reduce penalties in appropriate circumstances | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure | 2022 | 1 |
| On-time filing rate % - CIT | 2022 | 83.23170732 |
| On-time filing rate % - PIT | 2022 | 83.23170732 |
| On-time filing rate % - VAT | 2022 | 73.51851852 |
| On-time filing rate % - PAYE | 2022 | — |
| Administration pre-fills PIT returns or assessments | 2022 | 0 |
| Administration conducts random audits | 2022 | 1 |
| E-filing mandatory - CIT | 2022 | 0 |
| E-filing mandatory - PIT | 2022 | 0 |
| E-filing mandatory - Employer Withholdings | 2022 | 0 |
| E-filing mandatory - VAT | 2022 | 0 |
| E-payment mandatory - CIT | 2022 | 0 |
| E-payment mandatory - PIT | 2022 | 0 |
| E-payment mandatory - Employer Withholdings | 2022 | 0 |
| E-payment mandatory - VAT | 2022 | 0 |
| Employers withholding taxes on behalf of salaried employees | 2022 | 1 |
| Percentage of payments received electronically-By number of payments | 2022 | — |
| Percentage of payments received electronically-By value of payments | 2022 | — |
| Cooperative compliance approach exists for -Large taxpayers | 2022 | 0 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2022 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2022 | 1 |
| Most employees that have tax deducted through direct withholding required to file a return | 2022 | 1 |
| Administration receives data from devices that register transactions | 2022 | 0 |
| Administration uses electronic compliance checks as part of returns filing process | 2022 | 0 |
| Administration has specialized audit staff for international tax issues | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Customs data | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from stock exchanges | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from the Social Security Agency | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from online (internet-based) vendors | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from Utilities | 2022 | 0 |
| Administration checks the quality of data reported by third parties on a systematic basis | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data on property ownership and sales | 2022 | 0 |
| Administration undertakes fully automated compliance checks based on data matching/analysis | 2022 | 0 |
| Administration measures the effectiveness of any compliance interventions undertaken | 2022 | 0 |
| Administration has standards for auditor productivity | 2022 | 1 |