Guinea-Bissau

Guinea-Bissau operates a moderate tax regime with a top personal income tax rate of 20% and a corporate tax rate of 25%. While not the lowest globally, the rates remain competitive within the region. Capital gains are not taxed in Guinea-Bissau, which is a significant advantage for investors, traders, and those holding appreciating assets such as cryptocurrency or equities. Guinea-Bissau taxes residents on their worldwide income, including foreign-sourced earnings. This means income from overseas employment, investments, and business activities is subject to domestic tax rates, though double taxation treaties may provide relief. Guinea-Bissau permits dual citizenship, which provides flexibility for tax planning through establishing residency in a second jurisdiction without forfeiting existing citizenship rights.