Guinea: what is the corporate tax rate?

25%. That is the headline rate, the one ordinary companies pay.

Guinea: what is the income tax rate?

0% to 20%. Depending on the country, a flat rate or a progressive scale.

FiScore 5.5 out of 10, ranked 87th of 217: around the world average.

Guinea vs World average Compare another country

Corporate 25% · Personal 0% to 20% · VAT 18% · GNF

FiScore

87th Light Heavy

Corporate income taxheadline rate

25%

20.8%

+4.2points

Personal income taxtop bracket

20%

17%

+3.0points

VATstandard rate

18%

14%

+4.0points

Corporate income tax
Regime	Rate
Sociétés, cas général standard regime Article 229 du code général des impôts	25%
Sociétés minières	30%
Téléphonie, banques, assurances, pétroliers	35%

Personal income tax
Regime	Rate
Jusqu’à 1 000 000 GNF Barème mensuel de l’article 63	0%
1 000 001 à 5 000 000 GNF	5%
5 000 001 à 10 000 000 GNF	10%
10 000 001 à 20 000 000 GNF	15%
Au-delà de 20 000 000 GNF	20%