- Top income tax rate 40 20
- Capital gains tax rate none 15
- Brackets updated
full refresh from CGI 2022 and EAI 2024; corrected PIT ceiling, added brackets, CNSS, WHT, DGI URL, filing deadline Source
Top income tax
20.0%
Worldwide system
Corporate tax
25.0%
TVA
18.0%
standard rate
Tax residency
183 days
4 tax treaties
Guinea tax profile
Data year: 2026
- Tax system
- Worldwide Residents are liable on worldwide categorical income (employment, business, investment and property). Profits from a foreign establishment of a Guinean enterprise are excluded from the Guinean base. Non-residents pay tax on Guinea-source income only. Employment income is withheld monthly under the RTS scale; self-employed BIC, BNC and agricultural profits are generally taxed at flat rates (25% BIC/BNC, 15% agricultural) on annual declarations.
- Top PIT rate
- 20.0%
- Corporate tax rate
- 25.0%
- TVA
- 18.0%
- Capital gains tax
- 15.0% Non-professional real-estate gains are taxed at 15% on the taxable gain (with a holding-period abatement). Gains on listed securities and other mobile-capital income are generally covered by the 15% IRVM regime on distributions and fixed-income products.
- Social security (employee)
- 5.0%
- Social security (employer)
- 18.0%
- Social security cap (annual)
- GNF 30,000,000
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 4
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| GNF 0 | GNF 12,000,000 | 0.0% |
| GNF 12,000,001 | GNF 36,000,000 | 5.0% |
| GNF 36,000,001 | GNF 60,000,000 | 8.0% |
| GNF 60,000,001 | GNF 120,000,000 | 10.0% |
| GNF 120,000,001 | GNF 240,000,000 | 15.0% |
| GNF 240,000,001 | and above | 20.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Fiscal residence applies if the person has a permanent home in Guinea, stays more than six months in the calendar year, has the centre of economic interests in Guinea, has habitual abode there, or is a Guinean state agent posted abroad who remains taxable at home. A 183-day PE test also applies for foreign enterprises under the CGI.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
Sources
- Code Général des Impôts (Guinée, en vigueur 1 janvier 2022) (accessed Oct 9, 2026) PIT RTS bands, CIT rates, residency, worldwide income, IRVM and non-resident WHT, TVA framework
- Direction Générale des Impôts (accessed Oct 9, 2026) Tax authority identity and eTax portal
- EAI International — Les impôts en Guinée (2024) (accessed Oct 9, 2026) Cross-check CIT, RTS, CNSS, TVA 18%, filing calendar, treaty partners