Guinea-Bissau Salary Calculator 2026
Free Guinea-Bissau salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Guinea-Bissau (2026)
Educational model - not tax advice. Currency XOF (Franc CFA BCEAO). Income is taxed under the Imposto Profissional / IRPS regime. This model has LOW confidence: the income-tax bracket table is provisional and must be verified against the Boletim Oficial.
Employee (dependent work / contrato de trabalho)
- The mandatory employee social security contribution (INSS) is 8% of gross monthly salary, with no ceiling and no floor. It is withheld and remitted by the employer by the 15th of the month and is deductible before income tax.
- Income tax (Imposto Profissional / IRPS) is computed on annual taxable income, which is the annual gross less the 8% employee INSS. The progressive 9-band scale (annual XOF) is: 1% up to 500,000; 6% to 1,000,000; 8% to 2,500,000; 10% to 3,600,000; 12% to 4,806,000; 14% to 9,000,000; 16% to 13,200,000; 18% to 18,000,000; and 20% above 18,000,000. No statutory personal allowance was confirmed (assumed 0).
- PROVISIONAL: the 9-band 1%-20% income-tax table is supported by only one secondary source; the IPIM government portal reports a flat 11%-12% employee professional tax instead. All bracket figures must be hand-verified against the Boletim Oficial / Codigo do Imposto Profissional.
- PROVISIONAL: stamp tax (Imposto do Selo) of 0.3% on salaries is reported, but its allocation as an employee-side levy is uncertain and it may be borne by the employer. It is NOT deducted from the employee net in this model.
- Employer cost (no ceiling): INSS employer share 14% plus work accident insurance 2% = 16% of gross. The work accident rate is the 2% base; a sector-risk range of 2%-10% is reported but not confirmed. Employer charges do not affect the employee net.
Sources: DGCI - Ministry of Finance Guinea-Bissau, IPIM - Guinea-Bissau tax policies, ICAEW - Tax in Guinea-Bissau.
Self-employed (trabalho por conta propria)
- Net professional income (revenue minus deductible business expenses) is taxed under the Imposto Profissional / IRPS using the same 9-band 1%-20% scale as employees, applied to the net profit.
- Self-employed INSS social security is 5% of declared earnings (here, the net profit). The SSA reports a 5%-10% range depending on the level of coverage; 5% is used as the floor. It is not deducted before income tax in this model.
- PROVISIONAL: one government-adjacent source (IPIM) describes self-employed professional tax as a variable 10%-25% rate, and significant business income may fall under the Contribuicao Industrial (around 25%). The exact self-employment scale is unconfirmed and must be hand-verified against the primary statute. Self-employed work-injury 2%-10% by assessed risk may also be owed (not modelled).
Sources: DGCI - Ministry of Finance Guinea-Bissau, SSA - Social Security Programs Throughout the World: Guinea-Bissau.