Skip to calculator
Home / Equatorial Guinea / IVA

Equatorial Guinea IVA with exact 2026 import evidence

Calculate the 15% general rate in XAF. The 5% and 0% paths stay locked until you confirm the exact imported-product line in Article 13 of the 2026 State Budget.

15% general5% exact import line0% exact import lineReviewed 22 July 2026
Quick answer: 100,000 XAF before tax produces 15,000 XAF IVA and 115,000 XAF total at the general rate. A broad label such as “food” or “medical” is not enough to choose 5% or 0%.
Official-rate calculation

Add or extract Equatorial Guinea IVA

Choose the price basis and only a special rate supported by the exact 2026 Budget import table.

Primary result
Amount before tax
IVA
Total including tax
Applied rate
Classification guardrail

Check before choosing 5% or 0%

Choose from an exact current legal line, not a broad product category.
2026 State Budget · Article 13

Exact import tables

These lists apply to imports under Article 13. Product identity, tariff line and transaction evidence still need official confirmation.

0% IVA import table — 32 named lines
  1. Fish
  2. Rice
  3. Wheat and maize flour
  4. Yeast
  5. Animal feed
  6. Canned sardines
  7. Sugar and other sweeteners
  8. Concentrated or sweetened milk and cream
  9. Meat
  10. Frozen potatoes
  11. Fine food salt
  12. Fresh tomato
  13. Canned tomato
  14. Eggs
  15. Pasta
  16. Legumes
  17. Vegetable oil
  18. Refined palm oil
  19. Detergents
  20. Laundry soap
  21. Infant food
  22. Baby nappies and wipes
  23. Adult nappies
  24. Feminine hygiene products
  25. Bleach
  26. Machetes
  27. Matches
  28. Kerosene lamps
  29. Files
  30. Zinc sheets
  31. Hoes
  32. Nails
5% IVA import table — 12 named lines
  1. Biscuits and cereals
  2. Vegetables and fruit
  3. Sausages, dairy and cheese
  4. Cocoa powder
  5. Ordinary cement and adhesive
  6. Chainsaws
  7. Agricultural pesticides
  8. Agricultural fertilizers
  9. Mineral water
  10. Mattresses
  11. Reinforcing steel
  12. Artisanal fishing material

Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-01-01

Equatorial Guinea - high risk - AfroTools Day 3 official-source review

Official source links

Law, regulation, or version

VAT rate, zero-rated, and exempt treatment shown on the calculator page.

Calculation methodology

The shared local engine adds or extracts the 15% general IVA rate and rounds monetary outputs to whole XAF. The 5% and 0% paths are limited to imported products that match an exact named line in Article 13 of the 2026 State Budget and require explicit matching evidence. No broad product label, generic exemption, export treatment, registration threshold, withholding percentage or custom rate is inferred.

Known limitations

  • Planning estimate only; it is not a DGIC assessment, invoice approval, return, filing service or professional advice.
  • Article 13 applies to import treatment. Product identity, tariff classification and import evidence must match the exact current line.
  • Domestic reduced-rate scope, exports, exemptions, registration, input-tax recovery, refunds, filing and remittance are not inferred or automated.
  • Ministerial Order 04/2025 requires resident businesses subject to IVA to reflect IVA on invoices; case-specific invoice duties require DGIC review.

Test-case examples

Input: Net amount XAF 100,000 at the general 15% rate.
Expected: IVA XAF 15,000 and total XAF 115,000.
Why: Confirms the current general-rate add path and whole-XAF rounding.

Input: IVA-inclusive amount XAF 115,000 at the general 15% rate.
Expected: Net XAF 100,000 and IVA XAF 15,000.
Why: Confirms extraction parity.

Input: Select 5% or 0% without exact Article 13 import evidence.
Expected: The calculation fails closed until the exact matching evidence is confirmed.
Why: Prevents a broad product label from becoming a special-rate legal conclusion.

Change history

  • 2026-07-22: Rebuilt English, French and Swahili routes on one source-reviewed local engine; removed unsupported threshold and broad exemption/export claims and gated every 5% or 0% calculation behind exact 2026 Article 13 import evidence.
  • 2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

Report calculation error