Guinea-Bissau Personal Income Tax

Personal income tax (IRPS) bands and rates

Personal income tax in Guinea-Bissau (Imposto sobre o Rendimento das Pessoas Singulares — IRPS, the successor to the former IUR) is levied on a progressive scale. The bands below are reported on annual taxable income in XOF and should be confirmed against the current finance-law schedule.

• IRPS band 1 — up to XOF 500,000 — 1% percent ((approx — confirm)) (Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute)
• IRPS band 2 — XOF 500,001 to 1,000,000 — 6% percent ((approx — confirm)) (Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute)
• IRPS band 3 — XOF 1,000,001 to 2,500,000 — 8% percent ((approx — confirm)) (Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute)
• IRPS band 4 — XOF 2,500,001 to 3,600,000 — 10% percent ((approx — confirm)) (Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute)
• IRPS band 5 — XOF 3,600,001 to 4,806,000 — 12% percent ((approx — confirm)) (Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute)
• IRPS band 6 — XOF 4,806,001 to 9,000,000 — 14% percent ((approx — confirm)) (Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute)
• IRPS band 7 — XOF 9,000,001 to 13,200,000 — 16% percent ((approx — confirm)) (Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute)
• IRPS band 8 — XOF 13,200,001 to 18,000,000 — 18% percent ((approx — confirm)) (Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute)
• IRPS band 9 — above XOF 18,000,000 — 20% percent ((approx — confirm)) (Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute)
• Effective tax-free / lowest-band threshold — There is no full 0% exemption band in the reported schedule; the lowest band (up to XOF 500,000) is taxed at the minimum 1% rate ((approx — confirm; some sources cite a 0% first band)) (Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute)
• Key deduction from gross before IRPS — Mandatory employee INPS social-security contribution (8%) is deductible in computing taxable employment income (Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute; INPS contribution rules)
• Individual residence test — Generally resident if habitual residence is in Guinea-Bissau or physical presence exceeds 183 days in the tax year ((approx — confirm 183-day rule)) (Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute)
• Non-resident taxation — Non-residents taxed only on Guinea-Bissau-source income, commonly via final withholding at source ((approx — confirm)) (Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute)
• Employment income collection — IRPS on salaries is withheld at source (PAYE-equivalent) by the employer each month (Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute)
• Annual IRPS return / reconciliation deadline — 31 March of the year following the tax year ((approx — confirm)) (Código Geral Tributário (General Tax Code))