🇬🇼 Guinea-Bissau Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 25.0% Worldwide system

Corporate tax 25.0%

IVA 19.0% standard rate

Tax residency — 3 tax treaties

Guinea-Bissau tax profile

Data year: 2026

Tax system: Worldwide Residents are taxed on worldwide income; non-residents on Guinea-Bissau-source income. Employment and professional income is withheld under the Imposto Profissional scale (Lei 8/2020, Art. 27). Companies pay Contribuição Industrial at 25% on taxable profit, subject to a minimum tax of 1% of turnover (greater of the two). Standard VAT under the 2022 IVA code is 19% (implementation accelerated from January 2025 per IMF); a 10% reduced rate applies to listed goods and services. WAEMU/UEMOA member; XOF pegged to the euro.
Top PIT rate: 25.0%
Corporate tax rate: 25.0%
IVA: 19.0%
Capital gains tax: 15.0% 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; headline `capital_gains_tax_rate` uses the 15% “other income” withholding line from the DECIRF instructions.
Social security (employee): 8.0%
Social security (employer): 14.0%
Dividend withholding: 10.0%
Interest withholding: 10.0%
Royalty withholding: 10.0%
Treaty count: 3

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
XOF 0	XOF 500,004	1.0%	$0 – $830
XOF 500,016	XOF 999,996	6.0%	$830 – $1,660
XOF 1,000,008	XOF 2,499,996	8.0%	$1,660 – $4,150
XOF 2,500,008	XOF 3,600,000	10.0%	$4,150 – $5,970
XOF 3,600,012	XOF 4,806,000	12.0%	$5,970 – $7,970
XOF 4,806,012	XOF 9,000,000	18.0%	$7,970 – $14,930
XOF 9,000,012	XOF 13,200,000	20.0%	$14,930 – $21,900
XOF 13,200,012	XOF 18,000,000	22.0%	$21,900 – $29,850
XOF 18,000,000	and above	24.0%	$29,850 +

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.
Exit tax: No
CFC rules: No

Lei 8/2020 — Orçamento Geral do Estado (Imposto Profissional) (accessed Oct 9, 2026) Employment and self-employment PIT scales (Art. 27); CIT 25%
DGCI — Direção Geral das Contribuições e Impostos (accessed Oct 9, 2026) National tax authority
Lei 3/2022 — Lei Geral Tributária (accessed Oct 9, 2026) Domicílio fiscal and residency concepts (Art. 17)
Instruções DECIRF (retenções na fonte) (accessed Oct 9, 2026) Withholding on salaries, Imposto de Capital schedules, CI-RE 15% UEMOA
Instruções Contribuição Industrial — Sistema Normal (accessed Oct 9, 2026) CIT 25% with 1% minimum tax on turnover
IMF Selected Issues Paper — Domestic Revenue Mobilization (June 2025) (accessed Oct 9, 2026) VAT 19%, CIT 25%, social security 8%/14%, VAT rollout from January 2025
PwC Cabo Verde — tax treaties (accessed Oct 9, 2026) Guinea-Bissau treaty partners include Cabo Verde, Macau and Portugal
Portugal — tabela prática de CDTs (accessed Oct 9, 2026) Portugal–Guinea-Bissau WHT 10% dividends, interest and royalties

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%