Source-cited draft: tax overview 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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Tax year
1 January to 31 December (calendar year)Code Général des Impôts (CGI) de GuinéeView source ↗
Currency
Guinean Franc (GNF)Code Général des Impôts (CGI) de GuinéeView source ↗
Tax authority
Direction Nationale des Impôts (DNI), Ministère du BudgetCode Général des Impôts (CGI) de GuinéeView source ↗
Residence / taxation basis
Residents are taxed on worldwide income; non-residents on Guinea-source income only ((approx — confirm))Code Général des Impôts (CGI) de Guinée
Top personal income tax (IRPP) rate
35Code Général des Impôts (CGI) — Impôt sur le Revenu des Personnes Physiques (IRPP)View source ↗
Standard corporate income tax rate
25Code Général des Impôts (CGI) — Impôt sur les Sociétés (IS); Loi de Finances 2018View source ↗
VAT / GST — Value Added Tax (TVA) standard rate
18Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée (TVA)View source ↗
Annual return filing deadline
31 March of the year following the tax year ((approx — confirm))Code Général des Impôts (CGI) de GuinéeView source ↗
VAT (TVA) return frequency
Monthly — filed and paid within 15 days after month-endCode Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée (TVA)View source ↗
Accounting framework for the tax base
OHADA SYSCOHADA Uniform Act on Accounting LawOHADA Uniform Act on Accounting Law (SYSCOHADA)View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Guinea (Conakry) operates a French-style tax system administered by the national tax directorate, with taxes assessed in Guinean Francs over a calendar tax year. This is an unverified source-cited draft pending review by a licensed Guinea accountant.
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Other Guinea computations in the OpenAccountants Tax Library.