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Portugal vs Guinea
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇵🇹 Portugal
vs
🇬🇳 Guinea
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
13.25–48%
48% top rate; further bracket relief phasing in
No change
0–40%
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
6–23%
23% standard; food VAT reductions under review
No change
18%
No change

Corporate Tax Rate

Corporate Tax Rate
19%
Gradual reduction to 15% by 2030; 19% for 2026
-2.0pp vs 2025
35%
No change

Capital Gains Tax

Capital Gains Tax
28%
28% flat; IFICI regime for new residents
No change
Taxed as income
No change

Social Security & Payroll

Social Security / Payroll
~34.75%
Stable; pension reform discussions ongoing
No change
5% + 18%
No change
State, Regional & Local Taxes

🇵🇹 PortugalMunicipal & Regional Taxes

Portugal's 18 districts and 308 municipalities levy a municipal IRS surcharge (Derrama Municipal) of up to 1.5% of taxable income on residents. Municipalities also apply the Derrama Municipal on corporate profits (up to 1.5%). Madeira and Azores autonomous regions have their own lower tax regimes: Madeira has a 14.7% corporate rate in the MIBC (international business centre). Real estate transfer taxes (IMT) are municipal. The NHR (Non-Habitual Resident) regime attracted many foreigners until 2024 when it was replaced by IFICI.

🇬🇳 GuineaGuinea Tax System

Guinea has progressive income tax up to 40%. TVA (VAT) is 18%. The country holds the world's largest bauxite reserves and significant iron ore deposits, making mining-sector tax revenue critical. Following the September 2021 coup, the junta government (CNRD) has focused on renegotiating mining contracts to increase state revenue. Tax administration is being reformed with IMF support.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Portugal vs Guinea: Key Tax Differences (2026)

💰 Income Tax: 🇵🇹 Portugal has a higher top income tax rate (13.25–48% vs 0–40%). 🇬🇳 Guinea is more favourable for high earners.

🛒 VAT/Sales Tax: Portugal has a higher consumption tax (6–23% vs 18%).

🏢 Corporate Tax: 🇵🇹 Portugal offers a lower corporate rate (19% vs 35%), which can influence business location decisions.

📈 Capital Gains: 🇵🇹 Portugal taxes investment gains at a lower rate (28% vs 35%), benefiting investors.

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