Guinea VAT calculator

Use the DGI standard 18% rate. Article 373 zero-rating requires exact evidence; exemptions are not zero-rated.

Sources & verification

Reviewed: 22 July 2026

DGI: Code general des impots · Ministry of Budget: finance laws

Planning estimate only. Confirm the exact classification, evidence, registration, invoice, return and payment requirements with DGI or a qualified adviser.

Report calculation error

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 2026-01-01

Guinea - high risk - AfroTools official-source review

Official source links

Law, regulation, or version

Code general des impots · Ministry of Budget: finance laws Planning estimate only

Calculation methodology

The shared local engine adds or extracts the 18% standard rate under CGI Article 373 and rounds monetary outputs to whole GNF. A 0% path requires explicit confirmation of an exact Article 373 export or international-transport case. Article 362 exemptions remain separate. GNF 1 billion and GNF 500 million are review boundaries, not automatic registration verdicts.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • Article 362 exemption and Article 373 zero-rate classification require transaction-level legal and invoice evidence.
  • 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: Net amount: GNF 100,000 at the standard 18% rate.
Expected: VAT is GNF 18,000 and the VAT-inclusive total is GNF 118,000.
Why: Confirms the core VAT-exclusive calculation path and makes the rate dependency auditable.

Input: VAT-inclusive amount: GNF 118,000 at the standard 18% rate.
Expected: Net amount is GNF 100,000 and VAT is GNF 18,000.
Why: Confirms reverse VAT handling for invoices that already include tax.

Input: A transaction labelled only as export or exempt.
Expected: The 0% result stays locked until exact Article 373 evidence is confirmed; exemptions are not calculated as zero-rated.
Why: Prevents unsupported special treatment.

Change history

  • 2026-07-22: Rebuilt English, canonical French and Swahili routes on one reviewed local engine; removed arbitrary custom rates, generic withholding and unsupported broad exemptions; added evidence-gated Article 373 zero-rating, standard-only widget, API validation and local PDF.
  • 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.

Report calculation error