Source-cited draft: tax overview 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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Standard tax (fiscal) year
1 January – 31 DecemberCódigo Geral Tributário (General Tax Code) — https://taxatlas.io/country/guinea-bissau
Official currency
West African CFA franc (XOF / FCFA)WAEMU/UEMOA monetary union framework (BCEAO) — https://taxatlas.io/country/guinea-bissau
National tax authority
Direction Générale des Contributions et Impôts (DGCI)Ministério das Finanças — DGCI mandate — https://taxatlas.io/country/guinea-bissau
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
20Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute — https://taxatlas.io/country/guinea-bissau
Standard corporate income tax rate
25Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) / Contribuição Industrial statuteView source ↗
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) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/
Standard VAT (IVA) rate
19Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/
Main annual income-tax filing deadline
31 March of the year following the tax yearCódigo Geral Tributário (General Tax Code) — https://taxatlas.io/country/guinea-bissau
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) — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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 Tax Library.