Guinea VAT
Calculator 2026

Standard 18% VAT. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 DNI rates.

DNI 2026 Standard 18% Zero-Rated Exports GNF · Guinean Franc

Last verified: 2026 · Source: DNI (mf.gov.gn)

2026 Rates: Standard VAT rate is 18%. Zero-rated: Export goods. Exempt: Food staples, Medical services, Educational materials. Registration threshold: GNF 300M/year. Tax authority: DNI.

VAT Calculator GNF · Guinean Franc
Calculation DirectionWhich amount do you have?
Pre-Tax Amount (GNF) GF10,000
GF100GF10M
AmountOr type exact value
GF
VAT RateSelect applicable rate
Total (VAT Inclusive)
GF0
Pre-Tax Amount —
VAT Amount —
Applied Rate 18%
VAT as % of Total 0%
Annual projection (×12) —
Formula Used

Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.

AI VAT Advisor Powered by Claude
Ask me anything about VAT in Guinea — registration thresholds, exempt categories, filing deadlines, how to calculate VAT on mixed supplies.
VAT Registration
Annual Turnover Threshold
GNF 300M
Register with DNI when turnover exceeds this
Standard Rate18%
Tax AuthorityDNI
CurrencyGNF (GF)
Tax Year2026
Zero-Rated (0%)
→ Export goods
VAT Exempt Items
✓ Food staples
✓ Medical services
✓ Educational materials
✓ Agricultural inputs
Disclaimer: Rates are for guidance only. Always verify with DNI (mf.gov.gn) for official rates and your specific tax situation. AfroTools is not a tax advisor.
Guinea VAT Calculator
Guinea VAT Calculator
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FAQ

Guinea VAT — Common Questions

What is the standard VAT rate in Guinea?
The standard VAT rate in Guinea is 18% as of 2026. This is levied on most goods and services sold within Guinea.
How do I add VAT to a price in Guinea?
Multiply the pre-tax price by 1.1800 (i.e., price × (1 + 0.18)). Example: GF10,000 × 1.1800 = GF11,800 including VAT.
How do I remove VAT from a price in Guinea?
Divide the VAT-inclusive price by 1.1800. Example: GF11,800 ÷ 1.1800 = GF10,000 pre-tax.
What goods are VAT exempt in Guinea?
VAT-exempt goods and services in Guinea include: Food staples, Medical services, Educational materials, Agricultural inputs. Zero-rated (taxable at 0%) include: Export goods.

VAT in Guinea: Key Facts

Guinea applies a value-added tax known as Taxe sur la Valeur Ajoutée (TVA) at a standard rate of 18%. The TVA system was introduced as part of Guinea's fiscal modernization efforts and aligns with regional practices in West Africa. A reduced rate of 10% has been applied to certain sectors including tourism and hospitality services. Exports, particularly mining products such as bauxite and gold, are zero-rated, allowing mining companies to reclaim input TVA. Exempt supplies include basic food staples, medical and pharmaceutical products, educational services, financial transactions, and agricultural inputs. The Direction Nationale des Impôts (DNI) administers TVA collection and enforcement. Businesses with annual turnover exceeding GNF 500 million must register for TVA. Monthly TVA returns are due by the 15th of the following month. Guinea's economy is heavily dependent on the mining sector, and the TVA treatment of mining operations is a significant fiscal consideration. The government has been working to broaden the tax base beyond mining, improve compliance in the commercial sector, and strengthen electronic filing capabilities. Input TVA can be deducted against output TVA, with refund mechanisms available for businesses with excess credits, particularly in the mining and export sectors.

Common Questions About Guinea TVA

What is the standard TVA rate in Guinea?

The standard TVA rate in Guinea is 18%. A reduced rate of 10% may apply to certain sectors including tourism and hospitality. Exports, particularly mining products, are zero-rated at 0%.

What is the TVA registration threshold in Guinea?

Businesses with annual turnover exceeding GNF 500 million must register for TVA with the Direction Nationale des Impôts. Smaller businesses may fall under simplified tax regimes.

Which items are exempt from TVA in Guinea?

Exempt items include basic food staples, medical and pharmaceutical products, educational services, financial transactions, agricultural inputs, and certain mining-related imports under investment incentive regimes.

How does TVA apply to the mining sector in Guinea?

Mining exports are zero-rated, allowing mining companies to reclaim input TVA on their purchases. Mining companies under specific investment agreements may have additional TVA provisions. The mining sector's TVA treatment is a key element of Guinea's fiscal policy.

How often must TVA returns be filed in Guinea?

Monthly TVA returns must be filed by the 15th of the following month. Payment must accompany the return. The DNI has been working to introduce electronic filing and payment systems.

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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 source audit

Official source links

Law, regulation, or version

Last verified: 2026 · Source: DNI (mf

Calculation methodology

The calculator splits the entered amount into net amount, VAT, and VAT-inclusive total using the displayed standard or custom VAT rate. Zero-rated and exempt categories are treated as decision guidance and must be confirmed against the linked authority material before filing.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • Product classification, exemption, and zero-rating rules can require invoice-level review.
  • 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: 1,000 at the displayed standard VAT rate.
Expected: VAT equals 1,000 multiplied by the displayed rate; total equals net amount plus VAT.
Why: Confirms the core VAT-exclusive calculation path and makes the rate dependency auditable.

Input: VAT-inclusive amount with the displayed standard VAT rate.
Expected: Net amount equals total divided by 1 plus the rate; VAT equals total minus net amount.
Why: Confirms reverse VAT handling for invoices that already include tax.

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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