Guinea-Bissau
Western Africa · GW · 2 treaties
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 30% |
| Withholding — interest | 15% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 15% |
| Personal income (top rate) | 0% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- 183+ days in Guinea-Bissau during the tax year
Tax residency is based on physical presence (183+ days); leaving the country and staying under this threshold in future years generally ends tax residence, with no evidence of citizenship- or domicile-based tail rules.
Tax treaty network (2)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Portugal | — | — | — |
| Cabo Verde | — | — | — |