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8.2.1. Corporate/Profit Taxes

A non-resident entity having a permanent establishment in Equatorial Guinea is subject to tax on income earned by such permanent establishment in Equatorial Guinea. The tax is levied at the same rate as for resident companies at 35%.

Equatorial Guinea sourced income earned by non-residents not having a permanent establishment in Equatorial Guinea is subject to withholding tax in the country, which is the final tax on such income (see Sec. 8.2.2. below).