West & Central Africa
Guinea-Bissau: tax at a glance
A Portuguese-speaking CFA zone economy with a 25% corporate rate and progressive personal tax. Administrative capacity is limited and political instability is chronic.
Worldwide (residence-based)
Last verified July 2026Some figures indicative
The taxes
- Personal income (top)
- 20%
- Corporate income
- 25%
- Capital gains
- Included in ordinary income.
- VAT / IVA
- 19%
- Dividends (WHT)
- 15%
- Interest (WHT)
- 15%
- Royalties (WHT)
- 15%
- Social security (employee)
- 8%
- Social security (employer)
- 14%
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Property tax applies in law with limited collection.
- Other
- Cashew exports dominate the revenue base. Guinea-Bissau is a CPLP member, which matters for onward mobility in the Portuguese-speaking world.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Frequently asked
What is the income tax rate in Guinea-Bissau?
The top marginal personal income tax rate in Guinea-Bissau is 20%. Progressive bands rising to about 20% on salary income.
What is the corporate tax rate in Guinea-Bissau?
The headline corporate income tax rate is 25%.
Does Guinea-Bissau tax capital gains?
Capital gains for individuals: Included in ordinary income..