GN · Africa · GNF
Guinea
Tax rates
Income Tax
20%
Top rate, progressive scale
Corporate Tax
25%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
18%
Standard rate
Wealth Tax
0%
Not levied
No verified data yet for: Capital Gains Tax, Crypto Tax.
Estimate your income tax on a salary with the income tax calculator.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| GNF 0 | 0% |
| GNF 1,000,001 | 5% |
| GNF 3,000,001 | 8% |
| GNF 5,000,001 | 10% |
| GNF 10,000,001 | 15% |
| GNF 20,000,001 | 20% |
Guinea's schedule taxes monthly income under the Impôt sur les Traitements et Salaires; the thresholds above are stated on a monthly basis, not annual.
Guinea taxes salaries and wages under a separate schedular tax (Impôt sur les Traitements et Salaires), withheld at source as a final tax, with a progressive scale topping out at 20% on monthly income above GNF 20,000,000.
VAT
VAT has applied in Guinea since 1996 under the General Tax Code, at a standard rate of 18%.
In practice
- Filing
Guinea's VAT registration threshold is annual turnover of GNF 1 billion or more; below that, a taxable person may voluntarily register, with tax-office authorization, once turnover or investment for the current fiscal year reaches GNF 500 million. VAT returns are filed monthly.
Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Guinea · as of 2026-01-01- Exemptions
Exports, international transport, and certain aircraft and vessel operations in international traffic are zero-rated. Exempt supplies include financial and insurance activities, transfers of real property, foodstuffs such as rice, wheat, bread, and cooking oils, pharmaceutical products, books and school supplies, healthcare and hospitalization, and school or university teaching.
Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Guinea · as of 2026-01-01
Wealth Tax
No net wealth tax is identified in Guinea's tax framework. Guinea's official tax-authority site lists eight taxes administered — Contribution des Patentes et des Licences, Taxe Unique sur les Véhicules à Moteurs, Impôt sur les Sociétés, Taxe sur la Valeur Ajoutée, Contribution Foncière Unique (property tax), Revenu sur les Loyers, Retenue sur les Traitements et Salaires, and Impôt Minimum Forfaitaire — with no wealth tax among them.