Source-cited draft: tax overview for Guinea-Bissau (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Tax system at a glance | Guinea-Bissau is a WAEMU/UEMOA member state that uses the West African CFA franc and broadly follows the Lusophone/WAEMU tax framework. The tax year is the calendar year and the tax authority is the Direction Générale des Contributions et Impôts (DGCI). | |
| Standard tax (fiscal) year | 1 January – 31 DecemberCódigo Geral Tributário (General Tax Code) | |
| Official currency | West African CFA franc (XOF / FCFA)WAEMU/UEMOA monetary union framework (BCEAO) | |
| National tax authority | Direction Générale des Contributions et Impôts (DGCI)Ministério das Finanças — DGCI mandate | |
| Basis of taxation for residents | Residents taxed on worldwide income; non-residents taxed on Guinea-Bissau-source income onlyImposto sobre o Rendimento das Pessoas Singulares (IRPS) statute | |
| Top marginal personal income tax (IRPS) rate | 20%Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute | |
| Standard corporate income tax rate | 25%Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) / Contribuição Industrial statute |
Guinea-Bissau is a WAEMU/UEMOA member state that uses the West African CFA franc and broadly follows the Lusophone/WAEMU tax framework. The tax year is the calendar year and the tax authority is the Direction Générale des Contributions et Impôts (DGCI).
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Other Guinea-Bissau computations in the OpenAccountants library.
| Does Guinea-Bissau have VAT? | Yes — VAT (IVA) was introduced effective 1 January 2025, replacing the former 19% general sales tax (Imposto Geral sobre Vendas e Serviços)Código do Imposto sobre o Valor Acrescentado (IVA) |
| Standard VAT (IVA) rate | 19%Código do Imposto sobre o Valor Acrescentado (IVA) |
| Main annual income-tax filing deadline | 31 March of the year following the tax yearCódigo Geral Tributário (General Tax Code) |
| Regional tax/economic bloc | Member of WAEMU/UEMOA and ECOWAS; tax framework influenced by WAEMU harmonization directivesWAEMU/UEMOA tax harmonization directives |
| Taxpayer identification requirement | A NIF (Número de Identificação Fiscal) is required for all formal economic activity, payroll remittance and bank accountsDGCI taxpayer registration rules (NIF) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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