Guinea Conakry | Finance Law 2026

Guinea Conakry | Finance Law 2026

Guinea Conakry promulgated the Loi de Finances Initiale pour l'année 2026 (L/2026/010/CNT), covering national tax modifications, corporate tax obligations and tax administration procedures, effective 1 April 2026.

What is changing
Apprenticeship Tax filing and threshold update
  1. From 1 April 2026, companies liable for the Apprenticeship Tax must pay it monthly to the tax collection authority, the comptable des Impôts.
  2. Each monthly payment must be accompanied by the single monthly tax declaration.
  3. The declaration must be filed at the company's registered office or, failing that, at its principal establishment.
  4. The tax is only collected when the monthly amount exceeds 10,000 GNF; where the monthly liability is 10,000 GNF or less, the tax is not collected for that month.
Official source

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