⚖️ 🇬🇼 Guinea-Bissau vs 🇸🇳 Senegal
| 🇬🇼 Guinea-Bissau | 🇸🇳 Senegal | |
|---|---|---|
| Tax System | Worldwide | Worldwide |
| Tax Authority | Direction Generale des Impots | Direction Generale des Impots |
| Data Year | 2025 | 2025 |
📊 AT A GLANCE
| Metric | 🇬🇼 Guinea-Bissau | 🇸🇳 Senegal |
|---|---|---|
| Top Personal Income Tax | 20.00% | 40.00% |
| Effective Top PIT Rate | 20.00% | 40.00% |
| Corporate Tax Rate | 25.00% | 30.00% |
| VAT / GST | 15.00% (VAT) | 18.00% (VAT) |
| Tax System | Worldwide | Worldwide |
| Tax Treaties | 2 | 14 |
💰 INCOME TAX RATES
| Rate | Guinea-Bissau | Senegal |
|---|---|---|
| Top PIT Rate | 20.00% | 40.00% |
| Effective Top PIT | 20.00% | 40.00% |
| Capital Gains Tax | — | — |
| SS Employee | — | — |
| SS Employer | — | — |
🏦 WITHHOLDING RATES
| Type | Guinea-Bissau | Senegal |
|---|---|---|
| Dividend WHT | — | — |
| Interest WHT | — | — |
| Royalty WHT | — | — |
📋 OTHER TAXES
| Tax | Guinea-Bissau | Senegal |
|---|---|---|
| Corporate Tax | 25.00% | 30.00% |
| Inheritance Tax | — | — |
| Wealth Tax | — | — |
🔧 TAX FEATURES
| Feature | Guinea-Bissau | Senegal |
|---|---|---|
| Personal Income Tax | Yes | Yes |
| Capital Gains Tax | Yes | Yes |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | No | No |
| Exit Tax | No | No |
| CFC Rules | No | No |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | No | No |
| Territorial Exemption | No | No |
🌟 SPECIAL REGIMES
| Regime | Guinea-Bissau | Senegal |
|---|---|---|
| Digital Nomad Tax Regime | No | No |
| Non-Dom Regime | No | No |
📅 RESIDENCY & FILING
| Detail | Guinea-Bissau | Senegal |
|---|---|---|
| Residency Threshold | 183 days | 183 days |
| Residency Rules | Resident if present 183+ days in a calendar year. | Resident if present 183+ days in a calendar year. |
| Filing Deadline | — | — |
| Auto Extension | No | No |