Guinea
Western Africa · GN · 3 treaties
What are the main tax rates in Guinea?
Guinea has a 30% corporate tax rate and a top personal income tax rate of 20%. The standard VAT is 18%.
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 18% |
| Personal income (top rate) | 20% |
| Capital gains | 10% |
| Tax system | Worldwide |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is Guinea's tax system based on?
- Guinea operates a worldwide tax system.
- Are there withholding taxes on dividends in Guinea?
- There are no withholding taxes on dividends in Guinea.
- Does Guinea have a capital gains tax?
- Yes, Guinea has a capital gains tax rate of 10%.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- more than 182 days in Guinea during the tax year
- employed or self-employed in Guinea during the tax year
- main residence in Guinea during the tax year
The official-style guidance available indicates Guinea uses a residence-based system: residency can be triggered by days, work, or having a main residence, and non-residents are taxed only on Guinea-source income. That makes leaving comparatively easy if the person stops meeting the presence or residence triggers.
Source: Global Tax Consulting
Tax treaty network (3)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| France | — | — | — |
| Morocco | — | — | — |
| South Africa | — | — | — |