Gw Corporate Income Tax

---
name: gw-corporate-income-tax
description: "Guinea-Bissau Contribuição Industrial for tax year 2026: 25% rate, 1% minimum tax, 2% derrama, instalments, non-resident regime and the DGCI return."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/gw-corporate-income-tax"
  jurisdiction: "GW"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Guinea-Bissau Corporate Income Tax (2026)

**Status of the 2026 budget text.** The Ministry of Finance publishes a document called OGE 2026, dated December 2025 (https://www.mef.gw/publicacoes/orcamento-geral-do-estado/2026-oge2026/viewdocument/195). Its law number and date are blank (`Lei n.º ____/202`), and we could not confirm a vote, promulgation or Boletim Oficial publication. Each rule below marked "2026 budget text" applies only if that law is in force. Confirm that with the DGCI before relying on it.

## Who this applies to

Company profits are taxed by the Contribuição Industrial (Código, Decreto 39/83), not an "IRPC". It covers commercial, industrial, agricultural, fishing and similar activity (art. 1). Subsistence income is out.

| Group | Who | Basis |
|---|---|---|
| A, large | Companies and other bodies seated here, turnover from FCFA 400,000,000 | art. 19 |
| A, medium | Turnover FCFA 60,000,000 to 399,999,999 | art. 19 |
| B, small taxpayers | Turnover FCFA 30,000,000 to 59,999,999 | art. 22 |
| B, retailers and small traders | Turnover above FCFA 600,000, up to 29,999,999; no return, tax fixed by the office | arts 22, 25 |

The DCI-SMT instructions describe the FCFA 30 to 60 million group as group A, while art. 22 as amended by Lei 1/2022 says group B. The code wins.

## Rates, bands and thresholds

| Item | Rate or amount | Tax year | Official URL |
|---|---|---|---|
| Contribuição Industrial (art. 49(1)) | 25% | 2026 | https://kontaktu.mef.gw/legislation |
| Minimum tax (art. 49(3)) | 1% of annual turnover | 2026 | same |
| Derrama, municipal surcharge (art. 49-A) | 2% of taxable profit before losses | 2026 | same |
| Undocumented spending and non-standard invoices, autonomous tax (art. 49(2)) | 30% | 2026 | same |
| Special payment on account, if results are under 1.5% of turnover (art. 51-A) | 1% of prior turnover, min FCFA 500,000, max 75,000,000 | 2026 | same |
| Advance on imports, organised accounts (Lei 6-A/95 art. 1) | 3% of customs value | 2026 | same |
| Advance on imports, other taxpayers | 7% | 2026 | same |
| Advance on exports | 5% | 2026 | same |
| Advance withheld by the Treasury on purchases | 7% | 2026 | same |
| Advance withheld by large taxpayers on standard invoices | 3% | 2026 | same |
| Dividends, royalties and other capital income (Imposto de Capitais art. 22) | 15% | 2026 | same |
| Bank deposits and placements under one year | 15% | 2026 | same |
| Bonds and Treasury paper under two years | 10% | 2026 | same |
| Paper with maturity over three years | 5% | 2026 | same |
| Non-resident regime, UEMOA country | 15% of the amount paid | 2026 | https://kontaktu.mef.gw/api/public_files/BAo5g30BVxKCKoELsx7W.pdf |
| Non-resident regime, outside UEMOA | 25% of the amount paid | 2026 | same |

2026 budget text (art. 15, new art. 49-B) sets autonomous rates: undocumented spending 15%, representation 12%, fuel vouchers 10%, daily allowances 5%, amounts owed to non-residents 15%. If in force, this overrides art. 49(2) as to undocumented spending (budget art. 6).

## The base

Profit is all income less deductible costs (art. 11). Bad debts need a court ruling or a DGCI order. Provisions for doubtful debts are capped at 5% of receivables balances. Losses of the three prior years are deductible (art. 35). Dividends include reserves above 20% of capital and sums placed at shareholders' disposal (Imposto de Capitais art. 1-A).

Group A taxpayers need organised accounts, signed by an accountant enrolled with the Ordem dos profissionais de Conta (art. 20). Related parties must deal at arm's length (arts 23-A, 23-B); turnover above FCFA 2 billion requires a transfer pricing file (art. 23-C).

## Deadlines and filing

| Step | Deadline | Basis |
|---|---|---|
| Annual return, group A and small group B | April, with balance sheet, income statement, cash flow statement and approval minutes or notes | art. 23 |
| Balance of tax | Day the return is filed | art. 50 |
| Payments on account, group A, each 25% of last assessed tax | March, June, September, December | art. 51 |
| Special payment on account | April, August, October | art. 51-A |
| Retailers | April and October, on the amount set by the office | art. 50 |
| Return after ceasing business | 30 days | art. 23(4) |
| Monthly withholding return, DECIRF | 10th of the next month | [Instructions](https://kontaktu.mef.gw/api/public_files/BAo5g30BVxKCKoELsx7W.pdf) |

How to file the DCI-SMT (DGCI Instrução de Serviço 10/2022): get a Kontaktu login using the "Autorização de Uso do Kontaktu" form under Instruções at kontaktu.mef.gw. Complete Quadro 01 (taxpayer), Quadro 02 (period, return type), Quadro 03 (taxable result, line AO, field 14), and Quadro 04: field 15 is 25%, field 16 the 1% minimum, field 17 the higher of the two, fields 18 to 22 the reliefs, payments and credits, field 23 the balance. Quadro 05 field 24 is the derrama. Attach Anexos A to C, send through Kontaktu, then pay on the guides it issues; the derrama gets its own guide. A year with no activity still needs a return, and skipping a year blocks later ones. The full-accounts return for larger group A taxpayers has its own instructions, which we did not open.

## Penalties and interest

Failure to declare start of activity or use of a false NIF: FCFA 250,000 (art. 61). Art. 62 sets a penalty of 25% of the minimum tax for group A and small group B. Late or missing DECIRF: FCFA 100,000 to 3,000,000 (Lei 8/2020 art. 8). For the import and invoice advance, Lei 6-A/95 art. 5-A sets FCFA 150,000 for a late or missing DECIRF, 20% of the tax not withheld, and FCFA 300,000 for late or missing payment, doubled on the first repeat and tripled on the second. Under the Imposto de Capitais code, unpaid or late withheld tax costs a fine equal to the tax, minimum FCFA 250,000 (art. 38); voluntary correction halves fines (art. 42). The 2026 budget text sets FCFA 25,000 to 750,000 for missing or unlogged books and for failure to ask for invoices.

## Cross-border points

A non-resident active for under six months, paid by a resident, is taxed on turnover, not profit, with the payer deducting a final tax (arts 45 to 48). Report on DECIRF Anexo D, field 10 for UEMOA, field 11 for others. No double tax treaty is listed on the DGCI legislation page. Foreign tax paid goes on DCI-SMT Anexo C, Quadro 02.

## Two worked examples that recompute

Profit FCFA 20,000,000, turnover FCFA 100,000,000: 25% is 5,000,000, above the 1,000,000 minimum. Derrama 400,000. Total 5,400,000.

```oa-check
name: Profit above the minimum tax
inputs:
  profit: 20000000
  turnover: 100000000
steps:
  - ci: max(profit * 0.25, turnover * 0.01)
  - derrama: profit * 0.02
  - total: ci + derrama
expected:
  total: 5400000
```

Decision: thin margin, or restructure? Turnover FCFA 500,000,000 and profit 4,000,000: 25% is 1,000,000 but the minimum is 5,000,000, so the effective rate on profit is 125%. Any profit under FCFA 20,000,000 at this turnover pays the same CI, so extra cost cuts no Contribuição Industrial until profit passes that line; only the derrama falls.

```oa-check
name: Minimum tax bites
inputs:
  profit: 4000000
  turnover: 500000000
steps:
  - ci: max(profit * 0.25, turnover * 0.01)
  - breakeven: turnover * 0.01 / 0.25
expected:
  ci: 5000000
  breakeven: 20000000
```

## Ask the client first

1. Legal form and seat?
2. Last year's turnover, and profit?
3. Are the accounts organised and signed by an enrolled accountant?
4. Non-resident: how long active, and which country?
5. Any payments to related parties?
6. Any investment incentive under Lei 13/2011?

## Sources

| Source | URL | Read on |
|---|---|---|
| Código da Contribuição Industrial, Decreto 39/83 consolidated (consolidated text on the DGCI Kontaktu legislation page; only the sections for this skill were read) | https://kontaktu.mef.gw/legislation | 2026-11-01 |
| Lei 6-A/95, advance on Contribuição Industrial, consolidated to Jan 2021 (consolidated text on the DGCI Kontaktu legislation page; only the sections for this skill were read) | https://kontaktu.mef.gw/legislation | 2026-11-01 |
| Código do Imposto de Capitais, Decreto 8/84 (consolidated text on the DGCI Kontaktu legislation page; only the sections for this skill were read) | https://kontaktu.mef.gw/legislation | 2026-11-01 |
| DCI-SMT instructions, Instrução de Serviço 10/DGCI/2022, Quadros 03 to 05 | https://kontaktu.mef.gw/api/public_files/cQ07WYIBVxKCKoELcDhC.pdf | 2026-11-01 |
| DECIRF instructions, Instrução de Serviço 20/DGCI/2021, Anexo D | https://kontaktu.mef.gw/api/public_files/BAo5g30BVxKCKoELsx7W.pdf | 2026-11-01 |
| OGE 2026, Lei do Orçamento, arts 6 to 17 (draft-form text, law number blank; the tax chapter only was read) | https://www.mef.gw/publicacoes/orcamento-geral-do-estado/2026-oge2026/viewdocument/195 | 2026-11-01 |

Not yet confirmed: whether the 2026 budget text is in force; the current text of art. 48 (the portal shows the old 25% wording struck, so the 15% and 25% split rests on the DECIRF instructions); interest rate on late payment; tax treaties; instalment dates for the small group B; investment incentive amounts under Lei 13/2011. The old 10% to 15% dividend and interest ranges are replaced by art. 22; the old 3 to 5 year loss range by three years; the old 31 March return by April.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `gw-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/gw-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.