Guinea-Bissau
6.2/10
64th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Montenegro, ahead by 0.7 FiScore point.
6.2/10
64th of 217
6.9/10
44th of 217
| Tax | Guinea-Bissau | Montenegro | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 9% | +16.0 points |
| Personal income tax top bracket | 1% to 12% | 0% to 15% | −3.0 points |
| VAT standard rate | 15% | 21% | −6.0 points |
Guinea-Bissau
n/a
Montenegro
| Profit up to €100,000 | 9% |
| €100,000 to €1,500,000 €9,000 + 12% over €100,000 | 12% |
| Over €1,500,000 €177,000 + 15% over €1,500,000 | 15% |