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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 leave

What makes you a tax resident — and how hard it is to stop being one.

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.

Source: Lifestyle Solutions citing Guinea-Bissau tax rules; no clearer individual-residency test is published by the tax authority online

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.

PartnerDivIntRoy
Portugal
Cabo Verde