GW · AfricaSM · Europe
Guinea-Bissau vs San Marino: tax rates compared
San Marino has an income tax rate of 35%, 15pp above Guinea-Bissau's 20%. The 200-country average is 28%: Guinea-Bissau sits below it, San Marino sits above it. Guinea-Bissau's figure is dated 2021-01-31 and San Marino's 2025-12-12, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | GW | SM | Difference |
|---|---|---|---|
| Income Tax | 20% | 35% | SM +15 pplargest gap |
| Corporate Tax | 25% | 17% | GW +8 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Guinea-Bissau | 20% | Source: Ministério das Finanças (Guiné-Bissau) — Código do Imposto Profissional, Artigo 27º (Redação atribuída pelo artigo 10º da Lei nº 1/2021), via Kontaktu legislation portal · as of 2021-01-31 |
| San Marino | 35% | Source: Consiglio Grande e Generale (Parliament of San Marino) — Legge 16 dicembre 2013 n.166, testo coordinato in materia di imposta generale sui redditi, Allegato C (consolidated text, updated to 12 December 2025) · as of 2025-12-12 |
| Difference | −15 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guinea-Bissau | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +8 pp | Guinea-Bissau higher |
Guinea-Bissau has a corporate tax rate of 25%, 8pp above San Marino's 17%. The 201-country average is 22.6%: Guinea-Bissau sits above it, San Marino sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guinea-Bissau | 0% | Source: Direção Geral das Contribuições e Impostos (DGCI) Guiné-Bissau — official withholding-tax return instructions (Instrução de Serviço, DGCI/2021), hosted on the Ministério das Finanças domain · as of 2026-07-18 |
| San Marino | 0% | Source: Repubblica di San Marino, Portale del Governo — IGR: Gestione Imposte dirette, Patrimoniale (official administrative portal) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Guinea-Bissau and San Marino share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Capital Gains Tax, Crypto Tax.