What registration does a formal business need in Guinea-Bissau?

A formal business must generally be registered in the RCCM before ongoing trade and must have an NIF tax identification number. Registration usually takes place through the CFE; depending on the legal form, additional documents such as a contract, articles of association or bank evidence may be required.

What costs arise when establishing a sole trader business in Guinea-Bissau?

The researched CFE portal states 89,312 XOF and a portal processing time of one day for a sole trader. This figure is indicative and does not include possible bank, contract, permit, tax or other documentation costs.

What permits does a business in Guinea-Bissau need in addition to RCCM registration?

A commercial license may be required for trade; the researched example states 53,846 XOF and two to five days. Industrial, tourism and other regulated activities may require additional applications, inspections or sector-specific permits.

What tax obligations does a business have in Guinea-Bissau?

The business needs an NIF and, depending on its activity, legal form and tax status, must meet filing and payment obligations toward the DGCI. The IMF's 2025 inventory lists, among other items, a 25 percent industrial levy or corporate income tax, 19 percent value-added tax and 20 percent personal income tax.

Business in Guinea-Bissau

Q: How does a business end its activity in Guinea-Bissau?

A sole trader must generally arrange deletion from the RCCM within one month when voluntarily ending the business. For a company, dissolution is followed by publication, an RCCM amendment and liquidation; in case of financial difficulties, OHADA procedures such as court-supervised restructuring or liquidation of assets may also be available.

A business in Guinea-Bissau can be operated as a sole trader or in a corporate form such as a SARL, SA, SAS or GIE. For formal trade, registration usually takes place through the Enterprise Formalization Center (Centro de Formalização de Empresas, CFE), with entry in the Trade and Movable Credit Register (Registre du Commerce et du Crédit Mobilier, RCCM) and a tax identification number (NIF). Micro-traders, farmers and other very small businesses often operate informally, but then do not receive the full legal effect of registration, tax compliance and operating permits.

Tip

First decide whether you want to test informally in Guinea-Bissau or operate formally on a permanent basis. For regular trade, imports, a fixed location or a company, you should plan for RCCM registration, an NIF and the required permits. Do not budget only for the portal fee; also allow for bank, notary, capital, licensing, tax and compliance costs.

byAwa&Bubacar

The business landscape in Guinea-Bissau consists mainly of domestic micro and small businesses. Common activities include cashew trading and exports, agriculture, trade, accommodation and services; manufacturing businesses are much less common. More than half of businesses are less than ten years old. Opportunities and risks depend heavily on cashew prices, climate, political stability, institutional capacity and logistics. According to the research, gross domestic product grew by 5.8 percent in 2025; growth of 4.8 percent is forecast for 2026. For a formal activity, a business must generally be registered in the RCCM before beginning ongoing trade. The CFE combines central business-formation steps. A sole trader, referred to in Portuguese as Personne physique, typically needs identification, a declaration of good conduct or a criminal-record certificate, and a lease or rental agreement. The result is an RCCM certificate for the natural person and a Bulletin d’annonces légales. According to the researched example, the portal fee is 89,312 XOF with a stated portal processing time of one day. Companies can be established, among other forms, as an OHADA-SNC, SARL, SARL Unipersonnelle, SA, SCS, SAS or GIE. The Organization for the Harmonization of Business Law in Africa (OHADA) provides a regional framework for company law, accounting and security interests. A company typically requires a bank deposit of the share capital, a CFE-Fiche, identification documents, a declaration and a model of articles of association. The results include, among other things, an NIF, notarized articles of association, a Déclaration de conformité, an RCCM for the legal entity and a Bulletin d’annonces légales. The researched example states 129,414 XOF without capital and a portal processing time of one day. The amount of capital depends on the legal form and the articles of association; no general minimum-capital figure applies to all forms. The CFE can also process a commercial license (Alvará Comercial). According to the research, this requires, among other things, identification, an NIF, a Certidão Matrícula and a declaration of good conduct; the example states 53,846 XOF and two to five days. An Alvará Industrial may additionally require an application, inspection and collection. Tourism and other sector permits are handled separately. An RCCM registration therefore does not replace a permit for a regulated business. The tax administration (DGCI) uses the NIF for tax matters. Since 2025, the NIF has reportedly been issued exclusively through the tax-contact module (Kontaktu). The International Monetary Fund's 2025 inventory lists an industrial levy or corporate income tax of 25 percent, value-added tax of 19 percent and personal income tax of 20 percent. VAT-registered importers must submit a DRE import declaration (DRE) and pay through Kontaktu; a missing payment receipt may block the release of goods. The specific filing obligations depend on the activity, legal form and tax status. Formal businesses must keep their books under the OHADA rules. Legal entities submit annual financial statements (états financiers) and meet tax, payment, licensing and sector obligations. Employers have an additional path through the National Social Security Institute, known locally as Instituto Nacional de Segurança Social (INSS). Registration with the CFE does not automatically provide financing, tax exemption or an operating permit. The regional monetary and financial framework uses the CFA franc XOF and the market of the West African Economic and Monetary Union (WAEMU) with the Central Bank of West African States (BCEAO). On 31 December 2025, six licensed credit institutions were recorded in Guinea-Bissau; private credit remained particularly scarce for small, women-led and domestically oriented businesses, while the non-performing-loan ratio was above 22 percent in mid-2025. The research did not identify a generally confirmed state startup-support or grant institution. Informal arrangements are functionally widespread in micro-trade and agriculture. They can make entry easier, but they do not replace the full effect of RCCM, NIF, tax filings and required licenses. Fees and processing times are portal figures and are not permanently guaranteed; bank, notary, capital, licensing, tax and compliance costs are additional. The specific information is particularly documented for Bissau, so the competent sector ministry's jurisdiction and accessibility should be checked before applying. Voluntarily closing a sole trader business requires deletion from the RCCM within one month. If a sole trader dies, the heirs must request deletion or, if the business continues, an amendment within three months. For companies, dissolution is followed by publication, an RCCM amendment and liquidation by a liquidator. The OHADA procedure for businesses in difficulty includes, among other measures, an amicable settlement, règlement préventif, court-supervised restructuring and liquidation of assets (liquidation des biens).