Equatorial Guinea Real Estate Property Transfer Tax Calculator
Estimate full acquisition costs for residential, commercial, and land transactions across Malabo, Bata, and mainland provinces—covering ITP transfer tax, notary fees, AJD stamp duties, and Land Registry title deeds.
Total agreed conveyance price or official Cadastre fiscal appraisal.
Statutory municipal brackets under the General Tax Code.
Concessionary exemptions apply to direct family successions.
Mortgage deeds require separate notarization and AJD stamp registration.
Equatorial Guinea Real Estate Tax & Notarial Fee Schedule
| Fee / Tax Component | Statutory Basis | Malabo (Bioko Norte) | Bata (Litoral) | Interior Provinces |
|---|---|---|---|---|
| Property Transfer Tax (ITP) | Law No. 4/2004 Tax Code | 5.0% | 4.5% | 3.5% |
| Succession / Inheritance ITP | Direct Descendant Concession | 2.0% | 2.0% | 2.0% |
| Notary Public Tariff | Degressive Official Scale | 1.0% - 1.5% | 1.0% - 1.5% | 1.0% - 1.5% |
| Documentary Stamp Duty (AJD) | Deed Formalization | 1.0% | 1.0% | 1.0% |
| Land Registry Title Recording | Registro de la Propiedad | 0.5% | 0.5% | 0.5% |
Real Estate Conveyancing Protocols in Equatorial Guinea
Real estate conveyance in the Republic of Equatorial Guinea operates under civil law traditions influenced by Spanish and OHADA legal structures, governed primarily by the General Tax Code (Law No. 4/2004) and property registry statutes.
1. Notarial Deed (Escritura Publica de Compraventa)
Property rights cannot be transferred by private contract alone. The transaction must be solemnized before an authorized Notary Public (Notaría de Malabo or Notaría de Bata). The notary validates the legal capacity of the parties, confirms title history, and issues the public instrument.
2. Tax Clearance & Payment of ITP
Within 30 calendar days of signing the public deed, the buyer must settle the Property Transfer Tax (ITP) with the Directorate General of Taxes (Direccion General de Impuestos). Proof of fiscal payment is an absolute prerequisite for subsequent entry into the property records.
3. Final Inscription at the Land Registry (Registro de la Propiedad)
Once tax receipts are affixed, the deed is presented to the Property Registry (Registro de la Propiedad Inmobiliaria). Upon official verification and payment of registration fees (0.5%), a definitive ownership title (Título Definitivo de Propiedad) is issued, conferring opposability against third parties.
📊 Tabla de Liquidacion Tributaria y Laboral INSESO Guinea Ecuatorial
| Statutory Component / Legal Deduction Item | Calculated Amount (XAF) |
|---|---|
| Primary Net / Statutory Payable Amount | 0 FCFA |