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