Equatorial Guinea PAYE
Calculator 2025/26

IRPF progressive tax (0%–35%), social security (4.5% employee + 21.5% employer). XAF CFA franc currency. Annual and monthly calculations.

✦ AI Advisor IRPF 2025/26 XAF Currency

Also see: Equatorial Guinea VAT Calculator

2025/26 Key Facts: IRPF progressive: 0% on XAF 0–1M, 10% on XAF 1M–3M, 15% on XAF 3M–5M, 20% on XAF 5M–10M, 25% on XAF 10M–15M, 30% on XAF 15M–25M, 35% above XAF 25M. Social security 25.5% total (employee 4.5% + employer 21.5%), no cap. Employee contribution is tax-deductible.

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Monthly Gross Salary XAF 300,000
XAF 50,000XAF 8,000,000
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XAF
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Social Security
4.5% employee — tax-deductible

Employee social security (4.5%) is fully deductible from taxable income before IRPF tax.

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Equatorial Guinea PAYE Calculator
Equatorial Guinea PAYE Calculator
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Updated: Mar 2026
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Disclaimer: For informational purposes only. Not professional tax advice. Verify with Ministry of Finance or a qualified tax advisor.

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Understanding Equatorial Guinea IRPF Income Tax

Equatorial Guinea levies personal income tax under the Impuesto sobre la Renta de las Personas Físicas (IRPF), administered by the Ministerio de Hacienda y Presupuestos. The tax is calculated on annual employment income, with monthly tax computed as one-twelfth of the annual liability. Equatorial Guinea is the only Spanish-speaking country in sub-Saharan Africa and uses the CFA franc (XAF) as currency.

Social security contributions are managed by the Instituto Nacional de Seguridad Social (INSESO). Employees contribute 4.5% of gross salary, while employers contribute 21.5% — one of the higher employer rates in Africa. The employer contribution covers retirement pensions, disability, healthcare, and maternity benefits. Social contributions are not deductible from the IRPF taxable base.

The IRPF applies seven progressive annual bands. Annual income up to XAF 1,000,000 is fully exempt from income tax. From XAF 1,000,001 to 3,000,000 a 10% rate applies, rising through 15%, 20%, 25%, and 30% bands before reaching 35% on income above XAF 25,000,000 per year. Oil-sector workers earning above the threshold face the full band structure, while many lower-paid workers in the formal sector pay minimal income tax.

Equatorial Guinea Tax Bands

Annual Income (XAF) Rate
0 – 1,000,0000%
1,000,001 – 3,000,00010%
3,000,001 – 5,000,00015%
5,000,001 – 10,000,00020%
10,000,001 – 15,000,00025%
15,000,001 – 25,000,00030%
Above 25,000,00035%
Equatorial Guinea Tax FAQ

Common PAYE Questions

What are the IRPF tax bands?

Seven annual bands: 0% on XAF 0–1M; 10% on XAF 1M–3M; 15% on XAF 3M–5M; 20% on XAF 5M–10M; 25% on XAF 10M–15M; 30% on XAF 15M–25M; 35% above XAF 25M. Applied annually to taxable income after social security deduction.

Is social security deductible?

Yes — the employee's 4.5% social security contribution is fully deductible from gross pay before calculating IRPF tax. This reduces your taxable income. Employer's 21.5% is a separate cost.