Guinea Conakry | Temporary budget law for 2026 (12e provisoire)
Guinea Conakry’s Direction Générale du Budget published Law L/2025/041/CNT, effective 1 January 2026. This emergency law mandates the carryover of all 2025 tax rules until the 2026 finance law is adopted.
No changes to statutory payroll calculations for the 2026 tax year
- Statutory payroll tax parameters, including tax rates, bases and thresholds, remain unchanged.
- In line with the law, no taxes may be created, modified or abolished before adoption of the Loi de finances initiale 2026.
What is changing
Temporary budget framework (douzièmes provisoires)
- The law establishes a temporary regime used when a new fiscal year starts without a finance law in force.
- The State is authorised to collect revenue and renew 2025 budgetary credits temporarily to avoid a shutdown, typically limited to roughly one-twelfth per month.
- The Government must submit the Loi de finances initiale 2026 by 31 January 2026.
Important notes
- Further details will be shared once the Finance Law 2026 is formally enacted and the final text is available.
Official source
- Click here to access the official publication.
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