25% standard rate, confirmed via TaxAtlas. A minimum flat tax also applies; companies operating in free zones may benefit from separate tax incentives.
Progressive, 0% to a 20% top rate, confirmed via TaxAtlas. Employment income is subject to withholding.
15% standard rate, confirmed via TaxAtlas. 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.
No Controlled Foreign Company regime was identified in available sources this session. This is a genuine gap rather than a confirmed absence.
No statutory thin capitalization ratio was identified in available sources this session.
No domestic FBAR/Form 8938-equivalent requiring Guinea-Bissau residents to self-report their own foreign accounts was identified. As a WAEMU member, Guinea-Bissau participates in a December 2024 regional foreign exchange reform (adopted by the BCEAO, the regional central bank) requiring investments and loans above a to-be-set threshold to be domiciled with a local bank and reported for AML-CFT purposes - a regional capital-flow monitoring mechanism distinct from account-level tax reporting. Separately and independently of local law, US citizens and Green Card holders with Guinea-Bissau accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements.
Guinea-Bissau has no tax treaty with France, confirmed directly via a specialist expatriate tax source - a notable gap given France's extensive treaty network elsewhere in Francophone Africa, and one that can complicate the tax treatment of pensions, dividends, and rental income for French-connected taxpayers. Guinea-Bissau does participate in WAEMU mechanisms aimed at avoiding double taxation within the union, and has some network of treaties with fellow Portuguese-speaking countries (CPLP), though a comprehensive named-partner list was not compiled this session.