Guinea-Bissau
6.2/10
64th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Guinea-Bissau, ahead by 2.5 FiScore points.
6.2/10
64th of 217
3.7/10
193rd of 217
| Tax | Guinea-Bissau | Malta | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 35% | −10.0 points |
| Personal income tax top bracket | 1% to 12% | 0% to 35% | −23.0 points |
| VAT standard rate | 15% | 18% | −3.0 points |
Guinea-Bissau
n/a
Malta
| Headline rate | 35% |
| Effective rate after shareholder refund trading company, 6/7 refund | 5% |
| Passive income and royalties 5/7 refund | 10% |