Equatorial Guinea reportedly published its Financial Law for 2020 on 12 December 2019, which is generally effective from 1 January 2020. The main tax-related measure of the law is a change in the general withholding tax rate on payments to non-residents. As per the Financial Law for 2019, the rate was increased from 10% to 20% for all non-residents. Under the Financial Law for 2020, it is provided that the rate is 20% for payments to non-resident natural persons and 15% for payments to non-re…