Africa · Tax guide
Guinea
Guinea taxes company profits at 25%, with a minimum tax on turnover payable even when profits are low, and charges VAT at 18%. Accounts follow the OHADA system, and taxes are administered by the Direction Nationale des Impôts (DNI).
At a glance
- Corporate income tax
- 25%
- VAT
- 18%
- Withholding on services abroad
- 15%
- Withholding on dividends
- 10%
Minimum flat tax applies
Standard rate
Paid to non-residents
Tax on investment income
Corporate income tax
Companies pay 25% on profits, or the minimum tax on turnover if that is higher. Instalments are paid during the year, and the annual financial statements and return are filed in the first months of the following year. Small businesses can use the single professional tax regime.
VAT
VAT is 18%. Returns are filed monthly through the eTax portal.
Payments abroad
Services paid to non-residents carry 15% withholding, and dividends carry 10%, unless a treaty lowers them.
Key dates
- MonthlyVAT return and withholding payments
- Early in the following yearAnnual financial statements and income tax return
Figures and sources
4 figures- Corporate income tax rate25%Under professional review
- Standard VAT rate18%Under professional review
- Withholding on services paid to non-residents15%Under professional review
- Withholding on dividends10%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Guinea based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Guinea (a tax adviser in Guinea) before making compliance decisions.