Guinea-Bissau taxes residents on worldwide income and non-residents on Guinea-Bissau-source income only. Guinea-Bissau operates a self-assessment system for corporate tax, with the domestic tax authority conducting post-filing review.
Guinea-Bissau's tax year is the calendar year.
25% standard rate. A minimum flat tax also applies; companies operating in free zones may benefit from separate tax incentives.
Progressive, 0% to a 20% top rate. Employment income is subject to withholding.
15% standard rate. Essential goods and exports are exempt or zero-rated. This is specific to Guinea-Bissau and differs from the 18% rate used by several other WAEMU member states - the WAEMU directive sets a range rather than mandating one uniform rate across all members.
A company is resident if incorporated in Guinea-Bissau or centrally managed and controlled there; individual residency is generally based on habitual abode, consistent with the WAEMU regional norm. Guinea-Bissau is a member of both the West African Economic and Monetary Union (WAEMU/UEMOA) and the Community of Portuguese Language Countries (CPLP), reflecting its distinctive dual Francophone-economic/Lusophone-cultural position among its regional peers on this site.
A non-Guinea-Bissau-resident entity has a Guinea-Bissau permanent establishment through a fixed place of business or a dependent agent habitually concluding contracts in Guinea-Bissau on the entity's behalf, following the OECD Model Treaty definition as applied under Guinea-Bissau's domestic law and any applicable tax treaty.
No CFC-style attribution provision was found in Guinea-Bissau's tax legislation. As a WAEMU (UEMOA) member state, Guinea-Bissau's tax administration (Direcao Geral das Contribuicoes e Impostos) publishes its consolidated legislation and digital filing infrastructure primarily around VAT/customs compliance (the Kontaktu platform) rather than a heavily documented corporate anti-avoidance regime, and no CFC-specific provision surfaced in the country's investment code or available tax guides reviewed.
No statutory thin capitalization ratio is identified in available sources for Guinea-Bissau specifically.
Guinea-Bissau does not use an elective check-the-box classification system; entity classification generally follows the entity's actual legal characteristics under the French-derived legal tradition shared across the region. Guinea-Bissau does not have a comprehensive ATAD2-style anti-hybrid regime.
No foreign bank account or foreign financial asset reporting regime exists requiring residents to separately disclose foreign accounts; foreign income is reported through the standard annual tax return.
Guinea-Bissau does not provide a broad participation exemption for foreign dividends in the European sense, consistent with the transfer-pricing-focused (rather than exemption-focused) anti-avoidance framework already confirmed elsewhere on this page; relief from double taxation is available primarily through Guinea-Bissau's foreign tax credit system where one exists.
Guinea-Bissau has a foreign tax credit mechanism for foreign tax paid on foreign-source income also taxed domestically, capped at the domestic tax otherwise due on that income.
Guinea-Bissau has no tax treaty with France, but does have confirmed bilateral tax treaties with Portugal (per Portugal's own official DTT partner list) and Cabo Verde (per Cabo Verde's PwC tax summary, which names Guinea-Bissau as one of its three treaty partners) - reflecting the Community of Portuguese Language Countries (CPLP) cultural and economic ties described elsewhere on this page. Guinea-Bissau also participates in WAEMU mechanisms aimed at avoiding double taxation within the union.