ey.com/globaltaxguides
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EY
Immeuble de l’Archevêche
Avenue de la République
B.P. 1762
Conakry Guinea
Executive and immigration contacts
René Marie Kadouno +224 654-99-99-09, +224 621-99-99-09
Email: rene-marie.kadouno@gn.ey.com
Rouguiata Diallo +224 628-93-04-20, +224 621-99-99-09
Email: rouguiata.diallo@gn.ey.com
A. Income tax
Who is liable. Individuals resident in Guinea are subject to tax on worldwide income. Nonresidents are subject to tax on Guineasource income only.
Individuals are considered resident if they meet either of the following conditions:
• They maintain a home in Guinea or stay there for more than six months in a year.
• They are engaged in employment or self-employment activities in Guinea, unless they prove that these activities are incidental to activities performed abroad.
Income subject to tax
Employment income. Taxable income generally consists of all remuneration received, including, salaries, treatments, indemnities, allowances, premiums and bonuses paid, benefits in kind and benefits in cash. However, the following indemnities, allowances, bonuses or premiums are not taxable:
• Housing
• Transportation
• Meals or food
• Cost of living
• Chalk
Self-employment and business income. In general, self-employed residents are subject to general income tax on their worldwide income from professional and commercial activities. Selfemployed nonresidents are subject to general income tax on income derived from activities performed in Guinea.
Taxable income consists of total net income from all categories. Taxable income from commercial activities includes all receipts, advances, interest and gains directly related to the activities. Generally, taxable income is calculated on an accrual basis; however, taxpayers may elect to calculate taxable income using a deemed-profits system if gross revenue does not exceed a certain amount.
Contributions are levied on total remuneration paid, up to a monthly ceiling of GNF2,500,000. Employees’ contributions are withheld monthly by employers.
D. Tax filing and payment procedures
The tax year for individuals is the calendar year.
General income tax returns must be filed by 30 April following the close of the tax year. A self-employed individual subject to general income tax must file an income tax return by 30 April.
General income tax computed is payable on receipt of a tax assessment.
E. Tax treaties
Guinea has entered into double tax treaties with France, Morocco, Tunisia and the United Arab Emirates.
F. Entry visas and permits
Foreign nationals, even those classified as residents, must obtain visas to enter Guinea. Entry visas may be obtained online from the E-visa Guinea Platform.
Nationals of member countries of the Economic Community of West African States (ECOWAS; the French translation is Communauté Économique des Etats de l’Afrique de l’Ouest or CEAO) and nationals from certain countries that have concluded special agreements with Guinea do not need visas to enter the country.
A short-term visa is issued for initial entry into Guinea and is valid for a period ranging from one day to a maximum of three months. It is renewable once.
G. Work permits and self-employment
No visa authorizes an individual to work. A work permit authorized by the national employment and labor office (AGUIPE) must be obtained prior to entering Guinea.
Nationals of member countries of the ECOWAS do not need an authorization to work in Guinea.
The request for an initial work permit is made by a letter from a prospective employer explaining the reasons why the applicant is being hired. It should be accompanied by several documents, including an Africanization plan and four copies of the work contract. All documents in a foreign language must be translated into French.
When reviewing work and residence permit applications, the government of Guinea considers the benefit of an individual’s presence in the country and his or her anticipated compliance with the laws and regulations of Guinea.
Since June 2023, the Guinean government has introduced the digital work permit card. Once the work authorization has been obtained and the government fees paid, expatriates will have to present themselves individually for a fingerprinting at a new center created for this purpose by the authorities in charge.