Equatorial Guinea VAT
Calculator 2026

Equatorial Guinea applies a value-added tax known as Impuesto sobre el Valor Añadido (IVA) at a standard rate of 15%. As a member of the Central African Economic and Monetary Community (CEMAC), Equatorial Guinea follows the regional framework for indirect taxation, though it uses the Spanish-language term IVA reflecting its status as the only Spanish-speaking country in the CEMAC zone. The IVA system was introduced as part of the country's fiscal diversification efforts away from oil dependence. Certain goods and services are exempt from IVA, including basic food items, medical and pharmaceutical products, educational services, and agricultural inputs. Exports, particularly oil and gas, are zero-rated. The Ministerio de Hacienda y Presupuestos oversees tax administration including IVA collection. Businesses with annual turnover above the prescribed threshold must register for IVA. Monthly returns are generally required. Equatorial Guinea's economy has been heavily dependent on oil and gas revenues, making the diversification of tax revenue through IVA increasingly important as oil production declines. The government has been working to strengthen tax administration and improve compliance. Input IVA can be deducted against output IVA, with provisions for refunds on excess credits.