Guinea-Bissau capital gains tax calculator
Guinea-Bissau taxes an individual’s capital gains at a flat 15% under the Imposto de Capitais: the same rate on shares, unlisted stakes, crypto and property, at any holding period. Each sale is taxed on its own gain, and a loss offsets nothing.
Work out the tax on a share, crypto or property disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO and shows the arithmetic behind the final figure in West African CFA francs. Everything stays in your browser.
Rates current as of 2026-09-30, from the Ministry of Finance’s legislation portal.
Current rules
The rates behind the number
The capital gains rate by year
| Tax year | Gain on shares, stakes, crypto and property | Loss relief |
|---|---|---|
| 2021 | 15% | None |
| 2022 | 15% | None |
| 2023 | 15% | None |
| 2024 | 15% | None |
| 2025 | 15% | None |
| 2026 | 15% | None |
| 2027 | 15% | None |
Rules and exemptions
| Rule | Value |
|---|---|
| Listed and unlisted shares and stakes | 15% of the gain |
| Crypto | 15% of the gain |
| Property | 15% of the gain, plus the 5% SISA transfer duty on the sale |
| Holding period | No relief at any length of holding |
| Surcharge | None: no additional falls on the Imposto de Capitais |
| Losses | Offset nothing and carry forward nowhere |
| Who is exempt | The State and its bodies, regional committees, recognised public-utility bodies and credit institutions; not individual sellers |
Tables are built from the source records retrieved 2026-09-30; each links back to the authority page above.
Questions
Guinea-Bissau capital gains questions
How much is capital gains tax in Guinea-Bissau?
A flat 15%. The Imposto de Capitais, Guinea-Bissau's tax on capital income, lists movable and immovable capital gains among its taxed heads, and its rate schedule sets 15% on every head without a lower rate. Shares, unlisted stakes, crypto and property all pay the same 15% of the gain.
Is there a holding period or exemption for individuals?
No. The tax falls on the gain whether you held the asset for a week or twenty years, and the code's exemptions cover the State, its bodies, recognised public-utility bodies and credit institutions, not individual sellers.
Do losses reduce the tax?
No. The code nets no loss against any gain and carries none forward. Each gain is taxed on its own, and a sale at a loss owes nothing.
What else does selling property cost?
The SISA, a single 5% transfer duty on immovable property. It is separate from the 15% on the gain.
Which gains does the tax reach?
Income produced in Guinea-Bissau: capital placed there and paid by a person domiciled, seated or established there. The Repartição de Finanças of your domicile assesses it, and payments go through the DGCI's Kontaktu portal.
What does the law say about the 15% rate?
Guinea-Bissau taxes an individual's capital gains at a flat 15%. The Código do Imposto de Capitais, article 1(m) as added by Lei n.º 03/2015, lists "mais-valias mobiliárias e imobiliárias" (capital gains on movable and immovable assets) among the taxed heads of income, and article 22(1)(d) sets 15% for every head that carries no lower rate. Source: https://kontaktu.mef.gw/legislation
What is the tax base, and what happens to losses?
The tax falls on the realised gain: article 7 makes the taxable base the effective income, which for a sale is the price less the cost. The code grants no relief for losses, so a loss owes nothing, offsets no other gain and carries forward nowhere. Source: https://kontaktu.mef.gw/legislation
Which assets and holders does the 15% cover?
The same 15% applies to shares, unlisted stakes, crypto and property, at any holding period. Article 4 exempts only the State and its bodies, regional committees, the PAIGC, recognised public-utility bodies and credit institutions; an individual has no holding-period, small-sale or home exemption. Source: https://kontaktu.mef.gw/legislation
Is anything added on top of the 15%?
Nothing is added on top of the 15%: article 23 states that no surcharge (adicional) falls on the Imposto de Capitais. Source: https://kontaktu.mef.gw/legislation
Where is the tax assessed?
The tax reaches income produced in Guinea-Bissau (article 3): income from acts and contracts on capital placed there and paid by a person domiciled, seated or established there. The Repartição de Finanças of the taxpayer's domicile assesses it (article 14). Source: https://kontaktu.mef.gw/legislation
What is the SISA?
Selling immovable property also bears the SISA, a single 5% rate on the transfer of real estate, a transfer duty separate from the gains tax. Source: https://www.britacom.org/zt/ThemeDay/Tenth/SEMINAR/202510/P020251021584042257916.pdf
Verification
References
Sources
The pages the figures on this page were read from.
Kontaktu (Ministério das Finanças): Legislação
Used for capital gains tax, income tax and VAT and GST. Retrieved .
Official links
The country's tax authority and its capital gains tax pages.
Direcção-Geral das Contribuições e Impostos (DGCI)
Tax authority. Checked .
Kontaktu (Ministério das Finanças): Legislação
Capital gains tax. Checked .
How the calculator works and is tested
Every rate, threshold and date on this page comes from 21 dated records covering 2021 to 2027. Each record names the page it was read from and the day it was retrieved. The calculator applies the record in force on the day of each sale and stops with an error when none is, instead of estimating.
Sales are matched to purchases by the country's own rule: first in, first out by default, the UK's same-day, 30-day and Section 104 rules, and Canada's average cost. A sale not fully valued in the country's currency is flagged and left out of the result, never guessed.
Every country has a calculation engine with its own test file of worked cases. Where a calculator ships sample exports, tests run them through the import adapters and check that each file is detected and read correctly. Type checks, linting, unit tests and backend tests run on every change, and English page renders are compared with stored snapshots.