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HMRC internal manual

Double Taxation Relief Manual

Equatorial Guinea: Unilateral Relief

Admissible for unilateral relief:

Withholding tax on payments in the oil sector (currently 6.25%).

This is a withholding of income tax. It is a final withholding tax for those not opting for the “common regime”. However, it may not represent the minimum tax payable. In significant cases, it might be necessary for the claimant to demonstrate that the individual or company would not have paid less in Equatorial Guinea by submitting a return and electing for the normal tax regime.

Corporate tax (impuesto sobre sociedades)

Personal income tax (impuesto sobre la renta de las personas fisicas).