Equatorial Guinea

Equatorial Guinea operates a moderate tax regime with a top personal income tax rate of 25% and a corporate tax rate of 25%. While not the lowest globally, the rates remain competitive within the region. Capital gains are not taxed in Equatorial Guinea, which is a significant advantage for investors, traders, and those holding appreciating assets such as cryptocurrency or equities. Equatorial Guinea taxes residents on their worldwide income, including foreign-sourced earnings. This means income from overseas employment, investments, and business activities is subject to domestic tax rates, though double taxation treaties may provide relief. Equatorial Guinea does not permit dual citizenship. Individuals acquiring citizenship here may be required to renounce their existing nationality, which has significant implications for tax residency planning and global mobility.