Guinea Personal Income Tax
Detailed personal income tax rates and rules for Guinea in 2026.
Income TaxGNF
Guinea levies progressive income tax with rates from 0% to 35%. Employment income is subject to PAYE withholding. Non-residents are taxed on Guinean-sourced income.
| Income Range (GNF) | Tax Rate |
|---|---|
| FG 0 – FG 5.0M | 0% |
| FG 5.0M – FG 10.0M | 10% |
| FG 10.0M – FG 15.0M | 15% |
| FG 15.0M – FG 20.0M | 20% |
| FG 20.0M+ | 35% |
Filing Deadline
March 31 of the following year
Residency Rule
An individual is resident if they have their habitual abode in Guinea or are present for more than 183 days.
How Guinea Income Tax compares
Guinea’s top personal income tax rate of 35% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Guinea
35%
Africa average
32.3%
Global average
27.7%
