Equatorial Guinea Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

Ministry of Finance Press Release, UMAC Ministerial Committee, Reporting Authority, Ministry of Finance and Budget

Primary Legislation

Licences for digital-asset services exist in CEMAC law and cover Equatorial Guin, While there isn't a single regulation, BEAC has made statements regarding its CB, Law 2/1995 governs general gambling activities (online gaming, betting, casinos), Law 10/2017 provides regulatory reforms for the gambling sector., Government Bulletin on Crypto Regulation, No law, decree, regulation, or official gazette publication addressing cryptocur, The government passed a Fiscal Incentive Law to increase tax compliance by regis, The Anti-Corruption Law, which has been under discussion for more than a year, d, The Fiscal Incentive Law was proposed to increase tax compliance by registering

Travel Rule

Adopted — Threshold: Implemented

Tax Reporting

Equatorial Guinea levies no separate capital gains tax and no crypto-specific gains regime; company capital gains fall within taxable profits taxed at the 25% corporate income tax rate under the Tax Code enacted by Law n° 1/2024 of 19 November 2024.. Equatorial Guinea taxes company capital gains as part of taxable profits subject to corporate income tax at 25%, and no Equatorial Guinean instrument classifies virtual assets as property or as an asset for tax purposes.. Capital gains realized by individuals are generally treated as part of their ordinary income and taxed under the Personal Income Tax (PIT) regime.. Equatorial Guinea's personal income tax scale runs from 0% on annual income up to XAF 1,400,000 to a top marginal rate of 25% on income above XAF 15,000,000, with intermediate rates of 10%, 15% and 20%.. Capital gains realized by companies are typically included in their taxable profits and are subject to Corporate Income Tax (CIT).

Key Facts

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