GW · Africa · XOF
Guinea-Bissau
Tax rates
Income Tax
20%
Top rate, progressive scale
Corporate Tax
25%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
19%
Standard rate
Wealth Tax
0%
Not levied
No verified data yet for: Capital Gains Tax, Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2021 national income tax for Guinea-Bissau using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| XOF 0 | 1% |
| XOF 500,016 | 6% |
| XOF 1,000,008 | 8% |
| XOF 2,500,008 | 10% |
| XOF 3,600,012 | 12% |
| XOF 4,806,012 | 14% |
| XOF 9,000,012 | 16% |
| XOF 13,200,012 | 18% |
| XOF 18,000,001 | 20% |
This is the schedule for employees (trabalhadores por conta de outrem). Self-employed workers and holders of copyright income are taxed under a separate, higher schedule reaching 25% above XOF 9,999,996 of annual income.
Guinea-Bissau's Imposto Profissional (Professional Tax) is the country's tax on income from work, covering employees, service contracts, and self-employed liberal professions. Employees ("trabalhadores por conta de outrem") are taxed on a progressive schedule topping out at 20% above XOF 18,000,000 of annual income; a separate, higher schedule applies to self-employed workers and holders of copyright income, topping at 25%.
VAT
Guinea-Bissau introduced a value-added tax (IVA) under Law No. 4/2022. The standard rate is 19%, with a 10% reduced rate for certain supplies and a 0% rate for exports.
In practice
- Filing
Guinea-Bissau's VAT Code (Lei nº 4/2022) applies the normal VAT regime, with monthly returns due by the 15th of the following month, to taxpayers whose turnover reaches FCFA 40,000,000 in the previous year; a simplified regime covers turnover between FCFA 10,000,000 and 40,000,000, and taxpayers below FCFA 10,000,000 are exempt from VAT altogether.
Source: Ministério das Finanças (Guiné-Bissau) — Lei nº 4/2022 (Código do IVA), via Kontaktu legislation portal · as of 2022-02-25- Exemptions
Guinea-Bissau's VAT Code exempts a list of domestic operations under its Título II, including healthcare and medical services, school and university education, financial and insurance operations, domestic gas, and housing-related real estate transactions; exports of goods and related supplies to ships and aircraft in international traffic are separately exempted.
Source: Ministério das Finanças (Guiné-Bissau) — Lei nº 4/2022 (Código do IVA), via Kontaktu legislation portal · as of 2022-02-25
Wealth Tax
No net wealth or patrimony tax is identified in Guinea-Bissau's tax framework. An official DGCI (Direção Geral das Contribuições e Impostos) document lists Imposto Profissional, Imposto de Capital, Imposto de Democracia, and Imposto de Selo (stamp duty), with no wealth or net-worth tax among them; the DGCI website separately confirms IRPS (personal income tax) and IRPC (corporate income tax) as the income-tax structure. This document covers withholding-tax returns rather than Guinea-Bissau's complete tax code, so the absence is suggestive rather than a comprehensive guarantee.