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8.1.2. Other Taxes

The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type Rate(s) Notes
Capital Duty 0.25% to 1% Capital contributions, increase in capital, etc. is subject to capital duty ranging from 0.25% to 1%, depending on the amount of capital infusion/ increase, etc.
Payroll Tax 6% Employers must pay a payroll taxes at 6% on gross amount of salaries, wages, allowances and emoluments actually paid to their employees.
Learning Tax (Training Tax) 3% Employers must pay 3% of the gross amount of treatments, salaries, benefits and emoluments paid to employees towards learning/ training tax.
Social Security Employer Contribution 18% Employers must also contribute 18% of the gross salary towards social security contribution, subject to a maximum of GNF 1,500,000 per year.
Social Security Employee Contribution 5% Employees are obligated to contribute 5% of the gross salary towards social security contribution. These contributions are withheld at source by the employer.
Stamp Duty Varies Documents executed on behalf of public authorities, administrative public institutions, etc. are subject to registration/ stamp duty at varying rates based on the type of the document, governing act, etc.
Registration Duty 2% to 15% Registration duty is applicable on transfer of real property or business.
Transfer Tax
Property tax NA NA
Customs Duty 10% Duty is leviable at 10% on the amount of goods imported by natural or legal persons not registered for VAT.
Excise Duty NA NA
Business Activity Tax Varies Business activity tax is payable by any legal person or individual carrying on business activities in Guinea. The tax is payable annually and is computed based on nature of business activity, rental value of the place of business premises, etc.
Tax on Insurance Contracts 5%, 8%, 12% or 20% depending on type of insurance contract Tax is due on insurance premiums paid to insurance companies.
Tax on Access to Telecommunication Networks (TARTEL) 3% on turnover from telecom services Tax is due by companies licensed to offer telecommunication services to the public in Guinea.
Tax on Financial Activities (TAF) 5%/ 13% Tax is due on interest, commissions and other remunerations for financial operations and money lending in general (subject to prescribed exceptions) at the rate of 5% for loans with a maturity in excess of 1 year and 13% otherwise.