Source-cited draft: personal income tax for Guinea-Bissau (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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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Every figure is drawn from this Tax Guide and cited to its source.
IRPS band 1 — up to XOF 500,000
1%Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
IRPS band 2 — XOF 500,001 to 1,000,000
6%Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
IRPS band 3 — XOF 1,000,001 to 2,500,000
8%Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
IRPS band 4 — XOF 2,500,001 to 3,600,000
10%Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
IRPS band 5 — XOF 3,600,001 to 4,806,000
12%Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
IRPS band 6 — XOF 4,806,001 to 9,000,000
14%Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
IRPS band 7 — XOF 9,000,001 to 13,200,000
16%Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
IRPS band 8 — XOF 13,200,001 to 18,000,000
18%Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
IRPS band 9 — above XOF 18,000,000
20%Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
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% rateImposto 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 incomeImposto sobre o Rendimento das Pessoas Singulares (IRPS) statute; INPS contribution rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
Individual residence test
Generally resident if habitual residence is in Guinea-Bissau or physical presence exceeds 183 days in the tax yearImposto 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 sourceImposto sobre o Rendimento das Pessoas Singulares (IRPS) statute
Employment income collection
IRPS on salaries is withheld at source (PAYE-equivalent) by the employer each monthImposto sobre o Rendimento das Pessoas Singulares (IRPS) statute — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
Annual IRPS return / reconciliation deadline
31 March of the year following the tax yearCódigo Geral Tributário (General Tax Code) — https://taxatlas.io/country/guinea-bissau
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Other Guinea-Bissau computations in the OpenAccountants Tax Library.