Taxes in Guinea-Bissau

The main authorities responsible for taxes are the Ministry of Finance, the Directorate-General of Contributions and Taxes (Direção-Geral das Contribuições e Impostos (DGCI)), the General Directorate of Customs (Direção-Geral das Alfândegas (DGA)), the Public Treasury (Tesouro Público), as well as regional tax offices and finance offices. The legal framework includes, among others, the General Tax Law (Lei Geral Tributária) of 2022, the VAT Code, the Industrial Contribution Code and the Tax Offences and Procedures Code (RGIT). The reviewed source material does not identify a reliable special tax rule for individual regions or municipalities. Employees generally pay tax on employment income in cash or in kind through Imposto Profissional. The published scale ranges from 1 to 12 percent depending on income. The employer usually withholds the tax at source. Work performed in Guinea-Bissau without permanent residence may also be taxable. For self-employed or liberal professional activities, a properly accounting withholding agent withholds 10 percent of the gross remuneration. Certain family, disability, sickness and pension components, as well as documented travel costs and severance payments, may be exempt. Social contributions of 14 percent for employers and 8 percent for employees, as well as accident insurance of 2 to 10 percent, are related mandatory contributions and not part of the core tax burden. Contribuição Industrial applies to commercial, industrial, agricultural, fishing, livestock and service activities. The regular rate is 25 percent. In addition, a minimum tax of 1 percent of annual turnover applies as a single payment. On imports, an advance payment of 3 percent may apply where proper accounts are kept, or 7 percent in other cases; an advance payment rate of 5 percent applies to exports. Businesses register their activity before starting operations and need an NIF, the national tax identification number. IVA was introduced nationwide on 1 January 2025. The standard rate is 19 percent, goods and services listed in Annex I are subject to 10 percent, and exports are taxed at 0 percent. Input tax may be deducted only with a legally compliant invoice or suitable customs document. Non-declaring importers additionally pay a flat rate of 30 percent on the customs value. The normal IVA regime generally begins at annual or individual turnover of 40,000,000 FCFA. The simplified regime applies from 10,000,000 FCFA and charges 5 percent on turnover but does not allow input-tax deduction. Smaller taxpayers below the IVA threshold are exempt from IVA; the source material does not conclusively establish details of a uniform small-tax regime. Under the normal regime, the IVA return is filed monthly by the 15th day of the following month, even if no turnover was generated. Under the simplified regime, the return is filed quarterly by the last working day in April, July, October or January. Commencement of activity is reported before operations begin; changes must be reported within 15 days and termination within 30 days. A non-resident supplier without a permanent establishment appoints an IVA representative before the taxable transaction and that representative is generally jointly liable. Other tax burdens may include the Contribuição Predial Urbana on the income or rental value of urban property, imposto de selo on certain financial transactions, and customs and export duties. For payments through Orange Money and MTN Mobile Money, imposto de selo has applied to certain financial operations since 1 November 2024. Customs and export-related charges have particularly high practical importance because of the importance of cashews, imports and cross-border trade. Kontaktu brings together legislation, NIF services, DIRASCA, electronic returns, payment guides, electronic payments, DFE, invoices and CRF. Since 3 December 2025, NIF creation and validation have been carried out exclusively through the official Kontaktu module. Payments can be made through Kontaktu, Orange Money, other mobile-money services and authorised banks. GUDEB accepts annual accounts only after payment of the self-assessment or minimum tax. The DGA controls import and export duties, while payments from cashew exports are centrally processed through Tesouro Público and DGCI. Taxpayers keep registers and accounts, issue appropriate invoices, file returns, withhold taxes at source and pay amounts due on time. Under the RGIT, violations may trigger fines or other sanctions, suspension of activity and enforcement measures. In practice, outdated IT systems, weak data exchange, discretionary decisions and under-declaration increase administrative and audit risk. Among the 150 largest taxpayers in 2024, approximately 50 percent paid no IVA and approximately 20 percent paid less than 1,000,000 FCFA; 76 of the 150 paid no Contribuição Industrial. The Lei Geral Tributária regulates, among other matters, the reasoning and service of decisions, prior hearings, indirect assessment, access to financial data subject to conditions, instalment payments and limitation periods. A reclamação graciosa and a recurso hierárquico may be available against a decision. An appeal generally has suspensive effect only against the provision of security for part of the amount. Tax claims are more commonly settled through credits or offsets than through regular cash refunds. Guinea-Bissau belongs to the West African Monetary Union (UMOA) and the West African Economic and Monetary Union (UEMOA) and uses the FCFA through the Central Bank of West African States (BCEAO). For imports, the IVA tax base also includes customs duties and other charges arising before importation. For non-resident companies without a permanent establishment, the updated Code states a definitive withholding tax of 25 percent for stays of less than six months; older DECIRF documents state 15 percent for UEMOA cases and 25 percent for cases outside UEMOA. The specific residence status, existence of a permanent establishment and any possible treaty rule should therefore be checked with the DGCI before payment. The reviewed source material did not contain a reliably confirmed country-specific double-taxation agreement.