Guinea-Bissau PAYE
Calculator 2025/26

Progressive income tax via DGCI (Direcção Geral das Contribuições e Impostos), with INSS social security (8.0% employee, 14.0% employer). Annual and monthly estimates for standard payroll cases.

✦ Includes AI Advisor DGCI 2025/26 Page Model INSS · Income Tax XOF · Guinea-Bissau

Last reviewed: 6 April 2026 · Source references: DGCI (Direcção Geral das Contribuições e Impostos) · Guinea-Bissau tax materials · Standard payroll estimate

Also see: Guinea-Bissau VAT Calculator

Current page model: Progressive DGCI 0%–30% on monthly income bands. INSS: employee 8%, employer 14%. Monthly computation. Currency: West African franc (XOF).

Enter Your Details Guinea-Bissau Currency · XOF
SectorDetermines social security fund
Monthly Gross Salary XOF 500,000
XOF 50,000XOF 5,000,000
Or type exact monthly amountBefore any deductions
XOF
Active DeductionsToggle to include / exclude
INSS
8% employee — tax-deductible
Secondary Employment
Flat 30% no deductions

INSS employee contribution (8%) is fully deductible from taxable income before PAYE is calculated. Employer INSS (14%) is an additional cost shown in employer chart. No INSS cap — applies to full gross salary.

Monthly Take-Home Pay
XOF 0
After PAYE, INSS & all deductions
Effective Tax Rate 0%
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DGCI 2025/26 Monthly Bands ▾
XOF 0 – 25,0000% — exempt
XOF 25,001 – 50,0002% on excess above 25k
XOF 50,001 – 100,0006% on excess above 50k
XOF 100,001 – 200,00012% on excess above 100k
XOF 200,001 – 400,00020% on excess above 200k
Above XOF 400,00030% on excess above 400k

Calculated monthly on taxable income (gross minus INSS 8%). Secondary employment: flat 30% on gross, no deductions.

INSS Rates 2025 ▾
Employee INSS8% of gross (no cap)
Employer INSS14% of gross (no cap)

INSS employee contribution (8%) is deductible from taxable income before DGCI income tax is computed. No SDL or WCF in Guinea-Bissau.

Disclaimer: For informational purposes only. Not professional tax or legal advice. Rates based on Guinea-Bissau tax law. Verify with DGCI or a qualified Guinea-Bissau tax advisor.
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How Guinea-Bissau Income Tax Is Calculated 2025/26

Guinea-Bissau's employment income tax is administered by the Direcção Geral das Contribuições e Impostos (DGCI) and calculated on a monthly basis. The employee's mandatory INSS social security contribution (8%) is deducted from gross monthly salary before DGCI tax is applied. Guinea-Bissau uses six progressive monthly bands from 0% on the first XOF 25,000/month to 30% above XOF 400,000/month. Guinea-Bissau uses the XOF (West African CFA franc), shared with Senegal and other WAEMU member states.

Social security is managed by the Instituto Nacional de Segurança Social (INSS). Employees pay 8% of gross salary, one of the higher employee social security rates in West Africa. This 8% is fully deductible from gross pay before DGCI income tax is computed. The employer pays 14% of gross salary to INSS. The combined INSS rate of 22% is significant — particularly the high employer rate.

The six monthly DGCI bands: 0% on first XOF 25,000/month; 2% on XOF 25,001–50,000; 6% on XOF 50,001–100,000; 12% on XOF 100,001–200,000; 20% on XOF 200,001–400,000; 30% above XOF 400,000/month. Using XOF (655.957 per EUR), the 0% threshold of XOF 25,000/month = about $38/month, reflecting Guinea-Bissau's status as one of the lowest-income economies in West Africa.

Guinea-Bissau is a Portuguese-speaking ECOWAS member using the French CFA franc — a unique combination reflecting its colonial history and regional economic integration. The country has experienced significant political instability which has affected tax administration continuity. Verify current rates with the DGCI or Ministry of Finance.

Guinea-Bissau DGCI Tax Bands 2025/26 (Monthly)

Monthly Taxable Income (XOF) Tax Rate
0 – 25,0000%
25,001 – 50,0002%
50,001 – 100,0006%
100,001 – 200,00012%
200,001 – 400,00020%
Above 400,00030%

INSS employee: 8% (deductible). Employer INSS: 14%. Applied monthly. Currency: XOF (CFA franc, fixed to EUR at 655.957).

Guinea-Bissau Tax FAQ

Common PAYE Questions

What are the Guinea-Bissau PAYE tax bands for 2025/26?

Six monthly bands: 0% on first XOF 25,000; 2% on XOF 25,001–50,000; 6% on XOF 50,001–100,000; 12% on XOF 100,001–200,000; 20% on XOF 200,001–400,000; 30% above XOF 400,000. These bands are applied monthly against taxable income (after INSS 8% deduction).

Is INSS contribution deductible from PAYE taxable income?

Yes — the employee's mandatory 8% INSS contribution is fully deductible from gross pay before calculating PAYE. This reduces your taxable income and therefore your DGCI income tax. The employer's 14% INSS contribution is a separate employer cost, not deducted from your pay.

Does Guinea-Bissau have SDL or WCF?

No. Guinea-Bissau does not have a Skills Development Levy (SDL) or Workers' Compensation Fund (WCF). The only employer payroll obligation beyond gross salary is the 14% INSS employer contribution. This makes the employer cost structure simpler than some neighbouring countries.

How is secondary employment taxed in Guinea-Bissau?

Income from a second job in Guinea-Bissau is taxed at a flat rate of 30% at source, with no deductions or tax-free band allowed. This is a final withholding tax — the secondary employer withholds 30% of the full gross amount and remits it to the DGCI.

What currency does Guinea-Bissau use for tax?

Guinea-Bissau uses the XOF (West African CFA franc), shared with Senegal, Côte d'Ivoire, and other WAEMU member states. The XOF is fixed to the euro at 655.957. This makes tax calculations directly comparable across WAEMU nations.

When must employers remit PAYE to DGCI?

PAYE must be filed and paid to the DGCI monthly. INSS contributions are remitted to the Instituto Nacional de Segurança Social. Late payment attracts penalties. Employers must file monthly payroll returns even for nil-tax months. Verify current deadlines with the DGCI or Ministry of Finance.