Guinea PAYE
Calculator 2025/26

Official DNI monthly RTS bands up to 20%, with CNSS social security at 5% employee and 18% employer on salary subject to cotisation.

✦ Includes AI Advisor DNI 2025/26 evidence CNSS · RTS GNF · Guinean Franc

Last verified: April 2026 · Source: Code Général des Impôts · DGI system sheet · CNSS employer contribution page

Also see: Guinea VAT Calculator

2025/26 Key Facts: DNI monthly RTS bands run from 0% to 20%. Mandatory social insurance is deductible from taxable salary under the CGI. CNSS rates are 5% employee and 18% employer on salary within the official floor and ceiling.

Enter Your Details Guinean Franc · GNF
SectorDetermines social security fund
Monthly Gross Salary GNF 1,500,000
GNF 100,000GNF 20,000,000
Or type exact monthly amountBefore any deductions
GNF
Active DeductionsToggle to include / exclude
CNSS (5%)
5% employee on covered salary

The Guinean CGI allows deduction of mandatory social insurance from taxable salary. CNSS contributions are calculated on salary subject to cotisation, with an official floor of GNF 550,000 and ceiling of GNF 2,500,000. This calculator shows employer CNSS separately and excludes the separate 6% versement forfaitaire sur les salaires from employer cost.

Monthly Take-Home Pay
GNF 0
After PAYE, CNSS & all deductions
Effective Tax Rate 0%
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DNI 2025/26 Monthly Bands ▾
GNF 0 – 1,000,0000% — exempt
GNF 1,000,001 – 3,000,0005% on excess above 1M
GNF 3,000,001 – 5,000,0008% on excess above 3M
GNF 5,000,001 – 10,000,00010% on excess above 5M
GNF 10,000,001 – 20,000,00015% on excess above 10M
Above GNF 20,000,00020% on excess above 20M

Calculated monthly on taxable salary after deduction of mandatory social-security contributions allowed under Article 58 of the CGI. Tax-free threshold: GNF 1,000,000/month.

CNSS Rates 2025 ▾
Employee CNSS5% of covered salary
Employer CNSS18% of covered salary

CNSS contributions use salary subject to cotisation, with an official floor of GNF 550,000 and ceiling of GNF 2,500,000. Employer cost shown here excludes the separate 6% versement forfaitaire sur les salaires.

Disclaimer: For informational purposes only. Not professional tax or legal advice. Verify with DNI Guinea or CNSS or a qualified Guinean tax advisor.
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Guinea PAYE Calculator
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How Guinea Income Tax Is Calculated 2025/26

Guinea's employment income tax is administered by the Direction Générale des Impôts and calculated on a monthly basis. Under Article 63 of the CGI 2021, the salary-tax ladder runs from 0% on the first GNF 1,000,000 to a top rate of 20% above GNF 20,000,000/month. Guinea uses the GNF (Guinean Franc), a high-denomination currency where 1 USD is roughly 8,600 GNF, so the 0% threshold is about USD 116/month.

Social security is managed by the Caisse Nationale de Sécurité Sociale (CNSS). The official contribution basis is capped, with a floor of GNF 550,000 and ceiling of GNF 2,500,000 for salary subject to cotisation. This calculator uses the current standard payroll split of 5% employee and 18% employer on that covered salary and deducts the employee portion before computing tax, consistent with Article 58 of the CGI.

The official monthly RTS table applies 5% on GNF 1M-3M, 8% on GNF 3M-5M, 10% on GNF 5M-10M, 15% on GNF 10M-20M, and 20% above GNF 20M after deduction of mandatory social-security contributions. This page follows that current CGI structure.

Guinea is rich in bauxite, iron ore, and gold. The government has been reforming the tax administration as part of economic diversification efforts. Employers should verify current DNI bands and CNSS employer contribution rates with the DNI, as rates may be updated through annual Finance Laws.

CNSS employee: 5% and employer: 18% on salary subject to cotisation. Currency: GNF. Employer cost on this page intentionally excludes the separate 6% versement forfaitaire sur les salaires because its exact base can vary with family-benefit treatment.

Guinea DNI Tax Bands 2025/26 (Monthly)

Monthly Taxable Income (GNF) Tax Rate
0 – 1,000,0000%
1,000,001 – 3,000,0005%
3,000,001 – 5,000,0008%
5,000,001 – 10,000,00010%
10,000,001 – 20,000,00015%
Above 20,000,00020%
Guinea Tax FAQ

Common PAYE Questions

What are the Guinea DNI income tax bands for 2025/26?

Guinea's CGI applies six progressive monthly bands: 0% on first GNF 1,000,000; 5% on GNF 1,000,001–3,000,000; 8% on GNF 3,000,001–5,000,000; 10% on GNF 5,000,001–10,000,000; 15% on GNF 10,000,001–20,000,000; and 20% above GNF 20,000,000/month. Bands are applied to taxable salary after deduction of mandatory social insurance.

Is CNSS contribution deductible from taxable income in Guinea?

Yes. Article 58 of the CGI allows deduction of employees' mandatory social-security contributions from taxable salary before calculating the salary tax. This calculator therefore deducts the employee CNSS contribution first, then applies the Article 63 band table.

Does Guinea have an SDL or WCF?

No. Guinea does not have a Skills Development Levy (SDL) or Workers Compensation Fund (WCF). The only mandatory payroll levies are the employee CNSS contribution (5%) and the employer CNSS contribution (18%). This makes the employer cost structure simpler than in many other African countries.

What is the tax-free threshold in Guinea?

The first GNF 1,000,000 of monthly taxable income after mandatory social-security deductions is taxed at 0%. At approximately 8,600 GNF per USD, this threshold equals about USD 116/month. The top statutory salary-tax rate is 20%, not 35%.

When must employers remit income tax to the DNI in Guinea?

Employers must withhold and remit income tax to the DNI (Direction Nationale des Impôts) monthly. CNSS contributions are also remitted monthly. Late payment attracts penalties under Guinea's Code des Impôts. Employers should verify current submission deadlines directly with the DNI, as administrative procedures may be updated.

Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-04-01

Guinea - high risk - AfroTools source audit

Official source links

Law, regulation, or version

Last verified: April 2026 · Source: Code Général des Impôts · DGI system sheet · CNSS employer contribution page Also see: Guinea VAT Calculator 2025/26 Key Facts: DNI monthly RTS bands run from 0% to 20%

Calculation methodology

The calculator annualizes salary where needed, applies modeled employee statutory deductions, runs taxable income through the country PAYE bands, and derives net pay from gross pay minus modeled PAYE and statutory deductions. Employer-cost lines are informational where the page exposes them.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • Sector-specific, regional, treaty, relief, and special-regime rules may not be fully modeled.
  • Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Annual gross salary: 0.
Expected: PAYE and statutory deductions should be 0 and net pay should not be negative.
Why: Establishes the zero-income baseline and catches negative liability regressions.

Input: Annual gross salary entered in the page currency.
Expected: Taxable income is processed through the visible country bands and net pay equals gross pay minus modeled deductions.
Why: Confirms the calculator is using the documented methodology rather than an opaque flat estimate.

Change history

  • 2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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