DoubleTaxationTaxes on salary: Guinea preliminary data
How much income tax and social contributions are paid on a salary in Guinea, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | GNF 610,921,962 ≈ €60,000 |
|---|---|
| Income tax | GNF 101,004,392 ≈ €9,920 |
| Employee contributions | GNF 1,500,000 ≈ €147 |
| Take-home pay | GNF 508,417,570 ≈ €49,933 |
| Employer contributions and payroll taxes | GNF 42,055,318 ≈ €4,130 |
| Employer's labour cost | GNF 652,977,280 ≈ €64,130 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 GNF 305,460,981 | €60,000 GNF 610,921,962 | €120,000 GNF 1,221,843,924 |
|---|---|---|---|
| Sole proprietor | GNF 68,728,721 25.0 % | GNF 137,457,441 25.0 % | GNF 274,914,883 25.0 % |
| Company | GNF 99,656,645 36.3 % | GNF 199,313,290 36.3 % | GNF 398,626,580 36.3 % |
| Sole proprietor · Taxe Professionnelle Unique (TPU) | GNF 15,273,049 5.6 % | GNF 30,546,098 5.6 % | above the regime's limit |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Guinea yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 10182.0327 GNF (UN Treasury operational rate of exchange effective 31 Dec 2025 (in force on 2 Jan 2026), 2026-01-02) ↗
Sources
- Ministère du Budget (Guinée) — Code Général des Impôts (document titled 'Projet', modified Dec 2021; its numbering is the one amended by the LFR 2022): arts. 58, 63-64, 107 bis, 189, 201-210, 229, 275-278
- DGI Guinée — Note circulaire du 20 octobre 2022 portant application de la LFR 2022 (amends CGI arts. 251, 265, 1019, 1030, 1077, 1104, 1232 of the new code)
- DGI Guinée — Loi de finances initiale 2025 (scanned; no RTS changes found)
- DGI Guinée — Loi L/2022/0016/CNT portant loi de finances pour 2023 (scanned; no RTS changes found)
- US SSA — Social Security Programs Throughout the World: Africa, 2019 — Guinea (CNSS)
- UN Treasury — UN operational rates of exchange (rate effective 31 Dec 2025)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.