🇬🇳 How tax works
in Guinea.
CGI 2022 Art. 63 RTS (monthly × 12) · Income tax guide
The calculation, explained.
CGI Art. 63 monthly RTS on taxable salary, annualised ×12: 0% to GNF 1,000,000; 5%/8%/10%/15%; 20% above GNF 20,000,000/month.
Art. 59 professional-expense abatement is repealed. Employer VF (6%) and apprenticeship tax are employer levies, not modeled.
Doctors: employment and independent practice
The Guinea comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · GNF
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 12,000,000 | 0.0% |
| 12,000,000 – 36,000,000 | 5.0% |
| 36,000,000 – 60,000,000 | 8.0% |
| 60,000,000 – 120,000,000 | 10.0% |
| 120,000,000 – 240,000,000 | 15.0% |
| Above 240,000,000 | 20.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to GNF 985,815,498.
- 1. Annual input
- GNF 985,815,498
- 2. Custom deductible expenses
- − GNF 0
- 3. Modeled allowance / base deduction
- − GNF 0
- 4. Modeled taxable base
- GNF 985,815,498
| Taxed portion | Rate | Tax |
|---|---|---|
| GNF 12,000,000 | 0.0% | GNF 0 |
| GNF 24,000,000 | 5.0% | GNF 1,200,000 |
| GNF 24,000,000 | 8.0% | GNF 1,920,000 |
| GNF 60,000,000 | 10.0% | GNF 6,000,000 |
| GNF 120,000,000 | 15.0% | GNF 18,000,000 |
| GNF 745,815,498 | 20.0% | GNF 149,163,100 |
- 5. Modeled tax credits (capped at tax due)
- − GNF 0
- 6. Included additional tax
- GNF 0
- 7. Income tax
- GNF 176,283,100
- Effective rate = tax ÷ annual input
- 17.9%
- After income tax, before other deductions
- GNF 809,532,398
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.