Guinea or South Sudan: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: Guinea and South Sudan weigh about the same on the taxpayer.

Tax Guinea South Sudan Gap
Corporate income tax headline rate 25% 25% Same rate
Personal income tax top bracket 0% to 20% 0% to 20% Same rate
VAT standard rate 18% 18% Same rate

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%

South Sudan

Small business Annual revenue up to 1,000,000 SSP 10%
Medium business 1,000,001 to 30,000,000 SSP 20%
Large business Over 30,000,000 SSP 25%

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%

South Sudan

Up to 2,000 SSP per month Matches monthly minimum wage 0%
2,001 to 5,000 SSP 5%
5,001 to 10,000 SSP 10%
10,001 to 15,000 SSP 15%
Over 15,000 SSP 20%
See the Guinea page See the South Sudan page