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8.1.2. Other Taxes

The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type Rate(s) Notes
Capital Duty  NIL There is no capital duty in Equatorial Guinea.
Payroll Tax  NIL  There is no payroll tax separately due by companies on their total payroll expenditure. Employers are required to withhold income tax and social security premiums on behalf of their employees under the PAYE system.
Social Security Employer Contribution  21.5% & 1%  Social security contribution paid by the employer on gross salary of employees is as follows: INSESO – 21.5%; Work protection fund - 1%. In response to the COVID-19 pandemic, effective 1 April 2020, an exemption is available from social security contributions for food distribution and marketing companies as well as for all companies that hire new employees to reinforce their workforce. The exemption is available until 30 September 2020.
Social Security Employee Contribution  4.5% & 0.5%  Social security contribution by employees is as follows: INSESO – 4.5%; Work protection fund – 0.5%. In response to the COVID-19 pandemic, effective 1 April 2020, an exemption is available from social security contributions for food distribution and marketing companies as well as for all companies that hire new employees to reinforce their workforce. The exemption is available until 30 September 2020.
Stamp Duty  1% - 10%  Stamp duties are payable on a variety of documents and transaction like increase of capital, property transfers, stock transfers of unquoted companies, etc. 
Transfer Tax  Varies depending on the type of transaction  It is levied at 3% of the value on transfer of goods between resident and non-resident and between non-residents. Real estate transfers between residents are taxed at 5% on value of real estate and at 25% between resident and non-resident as also between non-residents. 
Real Property Tax  1%  A 1% urban property tax is applicable to 40% of the value of the land and the building on the land. Urban property is defined under the Tax Code as “any land (with or without buildings) and the buildings built thereon, whenever located in urban areas”. 
Custom Duty  Varies depending on type of goods  The custom duties are based on the following categories: Category 1 - primary necessity goods at 5%; Category 2 - raw materials, other materials and capital goods at 10%; Category 3 - intermediary goods and miscellaneous at 20%; Category 4 – general consumer goods at 30%. Trade between CEMAC countries is exempt from customs duties. An Integration Community Tax of 1% is collected on imports from outside the CEMAC. An OHADA Community Tax of 0.5% is collected on imports from outside the OHADA zone. 
Excise Tax  Varies depending on type of goods  The rates range from 20% to 50% on specific goods such as alcoholic drinks and tobacco and CEMAC contribution from 0 to 35%. 
Tax on Telecommunications 10% Effective 1 January 2020, tax is levied at the rate of 10% on telecommunication services.
Registration Fees 0.50% A registration fee is levied on all public contracts (of the State, autonomous entities and public companies) at the rate of 0.5% of the value of the contract.