Guinea-Bissau vs US Virgin Islands
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
 GW
Guinea-Bissau
|
 VI
US Virgin Islands
|
|
|---|---|---|
| Tax system | Worldwide | Worldwide |
| Tax authority | Direção Geral das Contribuições e Impostos | USVI Bureau of Internal Revenue (BIR) |
| Authority website | Visit | Visit |
| Data year | 2026 | 2026 |
At a glance
|
GW
Guinea-Bissau
|
VI
US Virgin Islands
|
|
|---|---|---|
| Top personal income tax | 25% | 37% |
| Effective top rate | 25% | 37% |
| Corporate tax rate | 25% | 21% |
| VAT / GST | 19% IVA | — |
| Tax system | Worldwide | Worldwide |
| Tax treaties | 3 | 0 |
Income tax
|
GW
Guinea-Bissau
|
VI
US Virgin Islands
|
|
|---|---|---|
| Top rate | 25% | 37% |
| Effective top rate | 25% | 37% |
| Capital gains tax | 15% | 20% |
| Capital gains notes | Investment income and certain capital-type payments are withheld under the Imposto de Capital via DECIRF (rates include 5%, 10% and 15% depending on instrument and holding period). There is no single flat rate on all gains; the headline capital gains rate shown is the 15% “other income” withholding line from the DECIRF instructions. | Long-term capital gains and qualified dividends follow mirrored federal rates (generally 0%, 15% or 20% depending on income). Short-term gains are taxed as ordinary income. VIEDC certificate holders may reduce Virgin Islands tax on qualifying business income by 90%, which can flow through to resident owners on dividends and distributive shares. |
| Social security (employee) | 8% | 7.65% |
| Social security (employer) | 14% | 7.65% |
| Social security annual cap | — | $184,500 |
Withholding rates
|
GW
Guinea-Bissau
|
VI
US Virgin Islands
|
|
|---|---|---|
| Dividends | 10% | 30% |
| Interest | 10% | 30% |
| Royalties | 10% | 30% |
Other taxes
|
GW
Guinea-Bissau
|
VI
US Virgin Islands
|
|
|---|---|---|
| Corporate tax | 25% | 21% |
| Inheritance tax | — | — |
| Wealth tax | — | — |
Tax features
|
GW
Guinea-Bissau
|
VI
US Virgin Islands
|
|
|---|---|---|
| Personal income tax | Yes | Yes |
| Capital gains tax | Yes | Yes |
| Corporate tax | Yes | Yes |
| VAT / GST | Yes | No |
| 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
|
GW
Guinea-Bissau
|
VI
US Virgin Islands
|
|
|---|---|---|
| Digital nomad tax regime | No | No |
| Non-dom regime | No | No |
Active special regimes in Guinea-Bissau
None recorded
Active special regimes in US Virgin Islands
Residency and filing
|
GW
Guinea-Bissau
|
VI
US Virgin Islands
|
|
|---|---|---|
| Residency threshold | — | 183 days |
| Filing deadline | — | April 15 |
| Extension deadline | — | October 15 |
| Automatic extension | No | Yes |
| Residency rules | Tax domicile for individuals follows the Lei Geral Tributária (Lei 3/2022, Art. 17): habitual residence or, failing that, the centre of vital interests (closest personal and economic ties). There is no standalone 183-day statutory test in the LGT; physical presence and home ties determine residence. Non-residents must appoint a local fiscal representative when rules on absence exceed six months apply. | Since 2006, bona fide USVI residence under IRC §937 requires the presence test, no tax home outside the USVI, and no closer connection to the United States or another country. The presence test is met if any one of several conditions applies, including at least 183 days in the USVI in the tax year, no more than 90 days in the United States, or limited US earned income with more days in the USVI than in the United States. US citizens who are not bona fide USVI residents with USVI-source income file identical US and USVI returns and allocate tax using Form 8689. |
| Filing notes | Employers withhold Imposto Profissional and social contributions monthly and report through DECIRF. Corporate returns and instalments follow Contribuição Industrial rules (including quarterly advance payments on account of the following year’s CIT per DGCI return instructions). No reliable general annual PIT return deadline for employees was confirmed from primary sources this session. | Calendar-year individual returns are generally due 15 April, with a six-month extension to 15 October when requested. Bona fide residents file Form 1040 (and Form 1040 INFO for non-USVI-source income) with the BIR. Income tax withholding is remitted to the BIR on Forms 501VI and 941VI; FICA and FUTA are remitted to the IRS Philadelphia Service Center per mirrored federal rules. |
Personal income tax brackets
Single filer, local currency
GW
Guinea-Bissau
No bracket data available
VI
US Virgin Islands
| From | To | Rate |
|---|---|---|
| 0 | 12,400 | 10% |
| 12,400 | 50,400 | 12% |
| 50,400 | 105,700 | 22% |
| 105,700 | 201,775 | 24% |
| 201,775 | 256,225 | 32% |
| 256,225 | 640,600 | 35% |
| 640,600 | and up | 37% |