Source-cited draft: corporate income tax for Guinea (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard corporate income tax rate
25%Code Général des Impôts (CGI) — Impôt sur les Sociétés (IS); Loi de Finances 2018View source ↗
Corporate income tax rate — mining companies
30%Code Minier de la République de Guinée (Mining Code)View source ↗
Minimum tax (Impôt Minimum Forfaitaire)
3% of annual turnover, payable where it exceeds the IS computed on profitsCode Général des Impôts (CGI) — Impôt Minimum Forfaitaire (IMF)View source ↗
Tax base
Net accounting profit per OHADA/SYSCOHADA accounts, adjusted for non-deductible items and tax rulesOHADA Uniform Act on Accounting Law (SYSCOHADA); Code Général des Impôts (CGI)View source ↗
Withholding tax on dividends
10%Code Général des Impôts (CGI) — retenue à la sourceView source ↗
Withholding tax on interest
10%Code Général des Impôts (CGI) — retenue à la sourceView source ↗
Withholding tax on royalties (to non-residents)
15%Code Général des Impôts (CGI) — retenue à la sourceView source ↗
Capital gains
Generally taxed as ordinary corporate income; standalone rate around 15% cited for certain gainsCode Général des Impôts (CGI) de GuinéeView source ↗
Annual IS return filing deadline
By 30 April of the year following the financial year (annual declaration)Code Général des Impôts (CGI) de Guinée
Payment of corporate tax
Advance installments during the year with balance on filing the annual returnCode Général des Impôts (CGI) de Guinée
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Guinea taxes company profits under the Impôt sur les Sociétés (IS), with the base derived from OHADA/SYSCOHADA financial statements. A minimum tax applies where the IS computed on profit is low. Figures are a source-cited draft for accountant review.
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Other Guinea computations in the OpenAccountants Tax Library.