Taxes in Guinea

Guinea's tax framework combines direct taxes on income and profits with indirect taxes, import duties, property charges, vehicle taxes and local levies. The Code général des impôts (CGI) and the annual Loi de finances provide the main legal basis. The Ministry of the Budget prepares the finance law. The Direction Générale des Impôts (DGI), also referred to as the Direction Nationale des Impôts, manages domestic registration, assessment, collection, audits and complaints. The Direction Générale des Douanes handles customs duties and import procedures, while local authorities may impose or share local charges. Individuals and companies with tax obligations generally register with the DGI. Registration provides the NIFP, the permanent tax identification number. A business subject to value-added tax must also obtain a TVA key. eTax is the electronic tax service, and SAFIG2 is used for tax administration and filing workflows. No general fee for registration or filing is evidenced in the available information, but the assessed tax itself must be paid. An individual is generally treated as tax resident when Guinea is the person's permanent household base, habitual stay exceeds six months in a year, professional activity is carried out there or the person's economic centre is in Guinea. A resident is generally taxed on worldwide income, including employment, business, agricultural, investment, rental and property-gain income. A non-resident is generally taxed on income sourced in Guinea. A company can become taxable through effective management or a permanent establishment in Guinea. Employers normally withhold tax on salaries at each payment. A published CGI schedule lists rates of 0% up to GNF 1,000,000, 5% from GNF 1,000,001 to 3,000,000, 8% from GNF 3,000,001 to 5,000,000, 10% from GNF 5,000,001 to 10,000,000, 15% from GNF 10,000,001 to 20,000,000 and 20% above GNF 20,000,000. A DGI summary from 2021 shows a different band for part of this range, so the applicable schedule should be confirmed through the current DGI notice or eTax. A Guinea-resident employee paid by a foreign employer may need to file personally. The available DGI summary also lists a 10% rate for income from movable capital. Rental and property income can involve the Contribution Foncière Unique (CFU) and withholding on rent, as well as local charges such as patente or licence, the Taxe Unique sur les Véhicules (TUV) and the minimum local-development tax. Companies generally pay Impôt sur les Sociétés (IS). Published CGI rates are 25% for most legal entities, 30% for companies holding a mining research or exploitation title and 35% for companies in telephone services, banking, insurance or petroleum import, storage or distribution. Two IS advance payments, each equal to one third of the previous year's IS, are due no later than 15 June and 15 September. The IS balance is paid with the annual result declaration. The Impôt Minimum Forfaitaire (IMF) is based on the previous year's turnover. The published CGI material lists 0.5%, with a minimum of GNF 10,000,000 and a maximum of GNF 100,000,000 for medium-sized enterprises, and a minimum of GNF 40,000,000 and a maximum of GNF 500,000,000 for large enterprises. The available DGI summary instead mentions 3%, so the current Loi de finances and DGI implementation notice control. The IMF is due no later than 15 January, can be credited against IS, business profits tax, non-commercial profits tax or agricultural tax, and cannot be carried forward or refunded under the cited rules. For sole proprietorships, published rates include 30% for BIC, meaning commercial and industrial profits, 25% for BNC, meaning non-commercial profits, and 15% for agricultural income. A vocational-training levy is listed at 6% and the apprenticeship tax at 3% of gross payroll. PF withholding is listed at 10% on imports and qualifying domestic purchases from suppliers not registered for TVA, and at 5% on certain commissions. RNS withholding is listed at 15% for defined services supplied by non-resident companies. The Taxe sur la Valeur Ajoutée (TVA) is Guinea's value-added tax. Its standard rate is 18%; direct exports and international transport are listed at 0%. A registered business may claim input-tax credit where the CGI conditions are met. Reverse charge can apply when a foreign supplier provides a service to a TVA-registered recipient in Guinea. TVA registration brings invoicing, record-keeping and declaration duties. Sector-specific charges can also apply to financial activities, insurance, excise goods, telecommunications and mining, while registration and stamp duties may apply to particular transactions. The usual electronic compliance path is NIFP and, where required, the TVA key, followed by eTax or SAFIG2 registration, the Déclaration Mensuelle Unique and payment. The monthly declaration is generally due by the 15th of the following month. Payment can be made through ePayment or at a tax counter. ePayment requires the taxpayer to register a bank account in eTax, obtain a signed authorization and have the bank activate the account. For a financial year ending on 31 December, the annual result declaration is generally due by 30 April and includes SYSCOHADA annual accounts, the liasse fiscale and other annual schedules. Books, supporting documents and filed declarations must be retained for possible DGI review. Guinea uses a declarative system backed by tax audits. Late filing, late payment and other breaches can trigger sanctions under the CGI. A taxpayer may first submit an administrative complaint to the DGI and may seek a negotiated settlement where available. The CGI also provides for the Commission d'Appel Fiscal. Refunds or restitutions depend on the CGI conditions; the available information does not establish a general immediate refund right. For cross-border income, a Guinean resident generally reports worldwide income and a non-resident generally reports Guinean-source income. A Guinean company may receive credit for foreign tax, usually limited to the corresponding Guinean tax, subject to the applicable rules; an unused credit may not be carried forward or refunded. Tax treaties must be checked separately for the countries involved. Technical work between Guinea and Rwanda began in August 2026 for a possible future double-tax treaty, but no treaty should be treated as effective on that basis. The 2026 Loi de finances is recorded as a provisional budget or budget-by-twelfths document, and no consolidated current tariff table was located, so current DGI or eTax confirmation is needed for rates and special regimes.