OpenAccountants/Guinea-Bissau/Guinea-Bissau Corporate Income Tax

Guinea-Bissau Corporate Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: corporate income tax for Guinea-Bissau (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Guinea-Bissau, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Standard corporate income tax rate

25Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) / Contribuição Industrial statuteView source ↗

Corporate tax base

Net accounting profit adjusted for tax purposes (revenues less deductible business expenses); residents taxed on worldwide profit, non-residents on local-source profitImposto sobre o Rendimento das Pessoas Colectivas (IRPC) / Contribuição Industrial statute

Minimum / turnover-based tax

A minimum corporate tax (imposto mínimo) based on annual turnover may apply where it exceeds tax computed on profitImposto sobre o Rendimento das Pessoas Colectivas (IRPC) / Contribuição Industrial statute

Small-business / simplified regime

Small taxpayers below VAT/turnover thresholds may fall under a simplified taxation regimeCódigo Geral Tributário (General Tax Code)

Withholding tax on dividends

10%–15%Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) statute — withholding provisions

Withholding tax on interest

10%–15%Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) statute — withholding provisions

Withholding tax on royalties

15%Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) statute — withholding provisions

Withholding tax on non-resident service fees

A final withholding tax applies to payments to non-residents for services rendered in/connected to Guinea-BissauImposto sobre o Rendimento das Pessoas Colectivas (IRPC) statute — withholding provisions

Tax loss carry-forward

Trading losses may be carried forward for a limited number of years (commonly 3–5 years in WAEMU-style codes)Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) / Contribuição Industrial statute

Annual corporate return filing deadline

31 March of the year following the financial yearCódigo Geral Tributário (General Tax Code)View source ↗

Corporate tax payment

Tax is typically paid via advance instalments during the year with a final balancing payment on filingCódigo Geral Tributário (General Tax Code)

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Corporate income tax rates and base

Standard corporate income tax rate — 25 percent (Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) / Contribuição Industrial statute)
Corporate tax base — Net accounting profit adjusted for tax purposes (revenues less deductible business expenses); residents taxed on worldwide profit, non-residents on local-source profit ((approx — confirm)) (Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) / Contribuição Industrial statute)
Minimum / turnover-based tax — A minimum corporate tax (imposto mínimo) based on annual turnover may apply where it exceeds tax computed on profit ((approx — confirm existence and rate)) (Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) / Contribuição Industrial statute)
Small-business / simplified regime — Small taxpayers below VAT/turnover thresholds may fall under a simplified taxation regime ((approx — confirm)) (Código Geral Tributário (General Tax Code))
Withholding tax on dividends — 10%–15% percent ((approx — confirm exact rate)) (Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) statute — withholding provisions)
Withholding tax on interest — 10%–15% percent ((approx — confirm exact rate)) (Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) statute — withholding provisions)
Withholding tax on royalties — 15% percent ((approx — confirm exact rate)) (Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) statute — withholding provisions)
Withholding tax on non-resident service fees — A final withholding tax applies to payments to non-residents for services rendered in/connected to Guinea-Bissau ((approx — confirm rate)) (Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) statute — withholding provisions)
Tax loss carry-forward — Trading losses may be carried forward for a limited number of years (commonly 3–5 years in WAEMU-style codes) ((approx — confirm period)) (Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) / Contribuição Industrial statute)
Annual corporate return filing deadline — 31 March of the year following the financial year ((approx — confirm)) (Código Geral Tributário (General Tax Code))
Corporate tax payment — Tax is typically paid via advance instalments during the year with a final balancing payment on filing ((approx — confirm instalment schedule)) (Código Geral Tributário (General Tax Code))

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Corporate income tax rates and base

Standard corporate income tax rate — 25 percent (Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) / Contribuição Industrial statute)

Corporate tax base — Net accounting profit adjusted for tax purposes (revenues less deductible business expenses); residents taxed on worldwide profit, non-residents on local-source profit ((approx — confirm)) (Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) / Contribuição Industrial statute)

Minimum / turnover-based tax — A minimum corporate tax (imposto mínimo) based on annual turnover may apply where it exceeds tax computed on profit ((approx — confirm existence and rate)) (Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) / Contribuição Industrial statute)

Small-business / simplified regime — Small taxpayers below VAT/turnover thresholds may fall under a simplified taxation regime ((approx — confirm)) (Código Geral Tributário (General Tax Code))

Withholding tax on dividends — 10%–15% percent ((approx — confirm exact rate)) (Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) statute — withholding provisions)

Withholding tax on interest — 10%–15% percent ((approx — confirm exact rate)) (Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) statute — withholding provisions)

Withholding tax on royalties — 15% percent ((approx — confirm exact rate)) (Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) statute — withholding provisions)

Withholding tax on non-resident service fees — A final withholding tax applies to payments to non-residents for services rendered in/connected to Guinea-Bissau ((approx — confirm rate)) (Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) statute — withholding provisions)

Tax loss carry-forward — Trading losses may be carried forward for a limited number of years (commonly 3–5 years in WAEMU-style codes) ((approx — confirm period)) (Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) / Contribuição Industrial statute)

Annual corporate return filing deadline — 31 March of the year following the financial year ((approx — confirm)) (Código Geral Tributário (General Tax Code))

Corporate tax payment — Tax is typically paid via advance instalments during the year with a final balancing payment on filing ((approx — confirm instalment schedule)) (Código Geral Tributário (General Tax Code))