Guinea-Bissau

Last update: 2026-06-09
GW XOFFr Portuguese
Pros
Membership in the WAEMU zone ensuring monetary stability and a currency pegged to the Euro.
Weak central government oversight allowing for significant de facto operational autonomy in niche markets.
Vast untapped natural resources and coastal areas offering high-growth potential for risk-tolerant private ventures.
Cons
Chronic political instability and frequent leadership changes creating a volatile environment for long-term investment.
Systemic corruption and weak judicial enforcement necessitating high costs for protecting private property rights.
Severe deficiencies in power, transport, and digital infrastructure requiring expensive private-sector workarounds.
Personal income
NONE
Corporate
NONE
Capital gains
NONE
VAT (standard)
NONE
i 6.4 PRIVACY GRADE
i 3.1 VERY LOW TAX
i 2 CRYPTO HAVEN
i 1.7 DIVIDEND PIPELINE
i 1.6 HOLDING
i 0.9 EASY CITIZENSHIP
VERYLOW TAX 3.1/10 HOLDING 1.6/10 DIVIDENDPIPELINE 1.7/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 6.4/10 EASYCITIZENSHIP 0.9/10
01/08

Will Guinea-Bissau tax what you earn?

income tax tax residency territorial system

NO. Guinea-Bissau doesn't tax personal income, and doesn't reach for you when you settle. No withholding, no return, no centre-of-vital-interests test waiting to trip. Salary is a non-event here, both in the rate and in the paperwork.

Personal income taxi
NONE
no personal income tax framework
Income simulatori
N/A
no income tax framework — nothing to simulate
Tax residence testi
N/A
no formal tax residency test · matters mainly for citizenship / immigration tracks
02/08

Will Guinea-Bissau tax what you own?

capital gains wealth tax inheritance dividends interest

NO. Guinea-Bissau doesn't tax what you hold. No capital gains, no annual wealth assessment, no inheritance regime. The value sitting in your portfolio compounds untouched, and leaves it the same way it arrived.

Capital gainsi
NONE
no capital gains regime
Dividend taxi
NONE
no dividend tax
Interest incomei
NONE
no interest income tax
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
Regime
UNREGULATED
Fallback rate
20%
Guinea-Bissau has no specific cryptocurrency legislation. As a member of the West African Economic and Monetary Union (WAEMU), it follows the guidelines of the Central Bank of West African States (BCEAO), which has cautioned that crypto-assets are not legal tender. In the absence of specific rules, crypto gains are subject to the general tax regime (Imposto Profissional) with a top marginal rate of 20% for individuals, while professional trading is typically taxed at the corporate income tax rate of 25%.
Crypto-to-cryptoi
TAXABLE
each swap counts as a disposal — gains realised at every trade
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
03/08

Is it easy to run a company in Guinea-Bissau?

corporate tax criminal liability public registry VAT IP box

YES. Guinea-Bissau has no corporate income tax but stacks the two harshest non-fiscal frictions: criminal liability for misuse of corporate assets (jail risk on intra-company spending) and public registries (your name visible to anyone with a browser). Zero-tax headline; non-zero exposure on every other axis.

Corporate taxi
NONE
no corporate income tax framework
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
CRIMINAL LIABILITY
Article 891 of the OHADA Uniform Act Relating to Commercial Companies and Economic Interest Groups (AUSCGIE)
Guinea-Bissau is a member of OHADA, and its corporate law is governed by the Uniform Act (AUSCGIE). Under Article 891, the misuse of corporate assets (Abus de biens sociaux) is a criminal offense. The legal system follows the 'Autonomy of the Legal Entity' principle, meaning the company's patrimony is strictly separate from that of its shareholders. Consequently, a sole director-shareholder can be held criminally liable for using company funds for personal expenses because such acts are deemed contrary to the company's independent 'social interest,' regardless of the shareholder's consent or the company's current solvency.
Shareholders privacyi
PUBLIC PAYWALL
Registre du Commerce et du Crédit Mobilier (RCCM)
Directors privacyi
PUBLIC PAYWALL
Registre du Commerce et du Crédit Mobilier (RCCM)
Incorporation costi
Private Limited Liability Company (SARL)
Sociedade por Quotas de Responsabilidade Limitada
Government Registration Fees (CFE One-Stop Shop) USD 315
Professional Incorporation Service (Legal and Administrative Support) USD 1,322
Stamp Duty (3% of Share Capital) USD 53
Total USD 1,690
VAT standard ratei
NONE
no general VAT · no consumption tax framework
04/08

Is Guinea-Bissau good for your holding company?

treaty network participation exemption withholding

NO. Guinea-Bissau doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
NONE
no dividend participation exemption regime
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
no withholding on outbound dividends
WHT · interest
no withholding on outbound interest
WHT · royalties
no withholding on outbound royalties
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
origin · GW 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with GW.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from Guinea-Bissau?

exit tax territorial system dual citizenship

SOME. Guinea-Bissau taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
ALLOWED
naturalised citizens may keep their existing nationality
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Guinea-Bissau protect your privacy?

info exchange corporate registries

YES. Guinea-Bissau has signed few exchange frameworks, so foreign tax authorities won't routinely see what you do here. But corporate registries are public: ownership and directorships are queryable by anyone with a browser. Privacy from abroad, transparency at home.

Multilateral reporting frameworks 0/10 active
CRS
CARF
FATCA
MLI
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Guinea-Bissau itself a liability?

blacklists FATF standing

NO. Guinea-Bissau carries no entries on any major blacklist, though it sits outside FATF membership. Counterparties may apply light extra due diligence, but no formal stigma attaches to dealing with it.

Blacklist exposure Clear everywhere
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Guinea-Bissau?

press freedom crypto CBDC EU

NO. Press freedom in Guinea-Bissau is restricted (RSF rank #110). Civic space and independent media operate under pressure or not at all, a constraint that typically extends to financial expression as well, even where crypto isn't formally banned.

Press freedom · RSF indexi
110/180
score 51 · ↓ 18 ranks year-on-year
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Guinea-Bissau. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.