Investment Policy Monitor
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the Investment Policy Monitors and the UNCTAD-OECD Reports on G20 Measures.
In 2024, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2012 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for sustainable development.
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The UNCTAD's Investment Policy Monitor database include official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting FDI (FDI-specific), as well as general investment measures with a clear impact on foreign investment (FDI-related). The measures are either reported directly to UNCTAD by Member States through annual surveys or identified by UNCTAD researchers through publicly accessible sources (such as government websites and specialized policy databases). The classification of measures as more or less favourable is based solely on their potential impact on investors.
Note: Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
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- Equatorial Guinea - Suspends all tax exemptions for non-oil companies
Equatorial Guinea
Suspends all tax exemptions for non-oil companies
19 Feb 2025On 19 February 2025, the Government decided to suspend all tax exemptions for non-oil companies in the country. Prior to the suspension decision, Equatorial Guinea offered several tax exemptions and incentives to non-oil companies under its Investment Law. These incentives included: • Employment Incentives: Companies could reduce their taxable income by an amount equivalent to 50 per cent of the wages paid to national employees, encouraging the hiring of local staff. • Training Deductions: Firms investing in training for national personnel were eligible for a reduction in taxable income equal to 200 per cent of the non-wage costs allocated to such training, promoting skill development among local workers. • Export Promotion: Businesses engaged in non-traditional exports received a tax credit certificate worth 15 per cent of the revenue from these exports, incentivizing diversification of export products. • Regional Development Benefits: Enterprises operating in underdeveloped areas outside major urban centers were granted full amortization of infrastructure costs and exemptions from various taxes, excluding income tax, sales tax, customs assessments, and other levies directly related to their activities in these regions. • Local Ownership Incentives: Companies with more than 50 per cent local ownership benefited from a reduction in taxable income, calculated as 1 per cent of the amount exceeding the 50 per cent national participation threshold, encouraging local investment and participation.
These incentives were designed to stimulate economic growth, promote local employment, and encourage investment in various sectors of the economy.
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Type:
- Promotion and facilitation (Investment incentives)
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Industry:
- Not industry specific
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Sources:
- Government Portal, Equatorial Guinea intends to cancel all non-oil tax exemptions, https://www.guineaecuatorialpress.com/noticias/guinea_ecuatorial_plantea_la_necesidad_de_anular_todas_las_exoneraciones_fiscales_no_petroliferas, 19 Feb 2025
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the Investment Policy Monitors and the UNCTAD-OECD Reports on G20 Measures.
In 2024, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2012 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for sustainable development.
-
The UNCTAD's Investment Policy Monitor database include official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting FDI (FDI-specific), as well as general investment measures with a clear impact on foreign investment (FDI-related). The measures are either reported directly to UNCTAD by Member States through annual surveys or identified by UNCTAD researchers through publicly accessible sources (such as government websites and specialized policy databases). The classification of measures as more or less favourable is based solely on their potential impact on investors.
Note: Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
Share





Latest publications
