Guinea
5.5/10
87th of 217
Guinea or Niger: which taxes less?
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Guinea and Niger weigh about the same on the taxpayer.
Niger
5.5/10
85th of 217
| Tax | Guinea | Niger | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 30% | −5.0 points |
| Personal income tax top bracket | 0% to 20% | 7% to 24% | −4.0 points |
| VAT standard rate | 18% | 7.5% | +10.5 points |
Detailed schedules
Corporate income tax
Guinea
| Companies, general case Article 229 of the general tax code | 25% |
| Mining companies | 30% |
| Telecom, banks, insurance, oil companies | 35% |
Niger
n/a
Personal income tax
Guinea
| Up to 1,000,000 GNF Monthly scale of Article 63 | 0% |
| 1,000,001 to 5,000,000 GNF | 5% |
| 5,000,001 to 10,000,000 GNF | 10% |
| 10,000,001 to 20,000,000 GNF | 15% |
| Over 20,000,000 GNF | 20% |
Niger
n/a
- Guinea : dgi.gov.gn