Guinea has introduced a digital services tax of 3% for foreign digital service providers, effective from 21 May 2026, with a 12-month transitional rate. After the transitional period, rates will vary between 1.5% and 7% depending on the type of service, and non-resident providers must appoint a local tax agent within 90 days.
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North Africa Post · 4 days ago
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Key Takeaways
Guinea's interim Digital Compliance Fee Decree sets an initial rate of 3% for foreign digital service providers, effective from 21 May 2026.
Foreign providers must appoint a local tax agent within 90 days of the decree's effective date, 21 May 2026.
Non-compliant operators may face fines up to two times the owed tax, late payment interest, or, for repeated offences, a domain block, as per the decree.
Guinea provides a 12-month transitional period at the 3% rate, followed by rates ranging from 1.5% to 7% after 21 May 2027.
Primary source
Read the full article at 1stopVATThis summary was published on VATfaqs.com on 7 July 2026. It relates to VAT developments in Guinea. The original source is 1stopVAT.
