30% standard rate.
Flat/top rate 20%.
18% standard rate.
Distinctive finding, confirmed via a specialist Africa-business-law source (Addleshaw Goddard): Guinean tax law does not provide a statutory definition of individual residence. For companies, entities registered under Guinean law, branches of foreign companies, and permanent establishments are considered resident. Unusually, both resident AND non-resident corporations are subject to tax on Guinean-source income specifically - Guinea does not tax resident corporations on worldwide income the way most jurisdictions on this site do; the corporate tax base is territorial regardless of residence status. Separately, individual residency in practice is generally treated as habitual abode or presence exceeding 183 days, confirmed via TaxAtlas.
No Controlled Foreign Company regime was identified in available sources this session. Given Guinea's corporate tax system is territorial even for resident companies (see Residency above), the practical need for CFC-style worldwide-income attribution is structurally different than in a worldwide-taxation jurisdiction - though this is an inference from the surrounding system, not a direct primary-source confirmation of CFC rules' absence.
No statutory thin capitalization ratio was identified in available sources this session.
No domestic FBAR/Form 8938-equivalent requiring Guinea residents to self-report their own foreign accounts was identified. Institutional-level CRS/FATCA participation status was not independently confirmed this session. Separately and independently of local law, US citizens and Green Card holders with Guinea accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements.
Guinea maintains a network of 3 double taxation agreements, confirmed via two independent TaxAtlas pages. A comprehensive named-partner list was not compiled this session. Double tax treaties may provide relief for residents of treaty countries, though this typically involves claiming credits or exemptions in the taxpayer's home country based on Guinea taxes paid, confirmed via a payroll-compliance source.