Equatorial Guinea Salary Calculator 2026
Free Equatorial Guinea salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Equatorial Guinea (2026)
Educational model - not tax advice. Currency XAF (Central African CFA franc). Personal income tax was restructured by Ley num. 1/2024; the wages and salaries tax is one component of the IRPF.
Employee (Contrato de trabajo)
- Employment income is taxed under the Impuesto sobre Sueldos y Salarios (wages and salaries tax), a withholding component of the IRPF operated by the employer.
- Employee social contributions on gross salary (no ceiling; the floor in practice is the statutory minimum wage): INSESO 4.5% and the Work Protection Fund (WPF) 0.5%. Sources state the employee WPF share is computed on net salary; this model takes the WPF base as gross less the INSESO employee share. Both contributions are deductible before the salary tax.
- The salary tax is computed on annual taxable income (gross less the employee social contributions) using the progressive brackets: 0% on the first 1,400,000 (exempt minimum), 10% from 1,400,000 to 5,000,000, 15% from 5,000,000 to 10,000,000, 20% from 10,000,000 to 15,000,000, and 25% above 15,000,000 XAF.
- Employer cost (no ceiling): INSESO 21.5% and WPF 1%, for a combined 22.5% of gross. This does not affect the employee net.
- Provisional: the top 25% bracket boundary is 15,000,000 XAF per the structured tax-data sources; some sources describing the 2025 code cite 20,000,000. The minimum wage 117,304 XAF/month is the last gazetted figure. The WPF employee net-salary base is not confirmed against the statute.
- Out of scope: benefits-in-kind valuation at statutory percentages (housing 15%, household 5%, water and electricity 5%, vehicle 10%, food 15% capped at 300,000 XAF per person per month), non-resident withholding, and worldwide-income reporting.
Sources: PwC - Taxes on personal income, PwC - Other taxes (INSESO and WPF), Central Africa Tax Guide - Social Security Contributions, Clarence Abogados - Ley num. 1/2024.
Self-employed (trabajador autonomo)
- Net business profit (revenue minus deductible business expenses) is taxed at a flat 25% under the Impuesto sobre Beneficios de Negocios (reduced from 35% by Ley num. 1/2024).
- A 1.5% minimum income tax (impuesto minimo), declared semi-annually, acts as a floor: the tax due is the greater of 25% of net profit and 1.5% of revenue.
- Provisional: no official self-employed INSESO contribution rate or base was located, so no social contribution is encoded for the autonomo. Self-employed persons do affiliate with INSESO; the figure is omitted rather than guessed.
- Out of scope: business-expense deductibility rules, the semi-annual declaration mechanics (15 July and 15 January), and any self-employed social-security contribution.
Sources: Clarence Abogados - Ley num. 1/2024, PwC - Taxes on personal income.