Source-cited draft: personal 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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IRPP band 1 (tax-free)
0% on income from GNF 0 to 5,000,000Code Général des Impôts (CGI) — Impôt sur le Revenu des Personnes Physiques (IRPP)View source ↗
IRPP band 2
10% on income from GNF 5,000,000 to 10,000,000Code Général des Impôts (CGI) — Impôt sur le Revenu des Personnes Physiques (IRPP)View source ↗
IRPP band 3
15% on income from GNF 10,000,000 to 15,000,000Code Général des Impôts (CGI) — Impôt sur le Revenu des Personnes Physiques (IRPP)View source ↗
IRPP band 4
20% on income from GNF 15,000,000 to 20,000,000Code Général des Impôts (CGI) — Impôt sur le Revenu des Personnes Physiques (IRPP)View source ↗
IRPP band 5 (top rate)
35% on income above GNF 20,000,000Code Général des Impôts (CGI) — Impôt sur le Revenu des Personnes Physiques (IRPP)View source ↗
Tax-free threshold
First GNF 5,000,000 of annual income taxed at 0%Code Général des Impôts (CGI) — Impôt sur le Revenu des Personnes Physiques (IRPP)View source ↗
Key deduction from taxable employment income
Employee CNSS social-security contribution (2.5% employee share) is deductible before IRPPCode Général des Impôts (CGI) — Impôt sur le Revenu des Personnes Physiques (IRPP)
Residence test
Individuals with their home, principal place of abode, or centre of economic interest in Guinea are tax resident; worldwide income is taxable for residentsCode Général des Impôts (CGI) — Impôt sur le Revenu des Personnes Physiques (IRPP)
Collection of tax on employment income
Employer withholds IRPP at source (PAYE-equivalent) and remits monthlyCode Général des Impôts (CGI) — Impôt sur le Revenu des Personnes Physiques (IRPP)View source ↗
Non-resident taxation
Non-residents taxed on Guinea-source income only, generally via withholdingCode Général des Impôts (CGI) — Impôt sur le Revenu des Personnes Physiques (IRPP)
Annual individual return deadline
31 March of the year following the income yearCode Général des Impôts (CGI) de GuinéeView source ↗
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Other Guinea computations in the OpenAccountants Tax Library.