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Guinea Capital Gains Tax Guide 2026

Guinea does not have a separate capital gains tax rate. Capital gains arising from the disposal of assets, including real property, are generally treated as ordinary income and taxed at the applicable IIT rates (0–40% for individuals) or CIT rates (35%/25%/10% for companies). Property disposals are also subject to a registration duty of 8% on the transfer value. The tax is administered by the Direction Générale des Impôts (DGI) under the General Tax Code.

Overview — CGT in Guinea

Capital gains tax in Guinea is governed by the General Tax Code. Unlike many jurisdictions that have a separate CGT regime, Guinea treats capital gains as ordinary income. When a person disposes of a chargeable asset, the gain is included in their taxable income and taxed at the progressive IIT rates (individuals) or corporate tax rates (companies). Disposal includes sale, exchange, gift, transfer, or deemed disposal. The gain is calculated as the difference between the disposal proceeds and the acquisition cost, adjusted for allowable expenses. Resident individuals and companies are taxed on worldwide chargeable gains; non-residents are taxed only on gains from Guinean assets.

Taxation of Capital Gains

The treatment of capital gains depends on the taxpayer category:

  • Individuals — gains are added to annual income and taxed at progressive IIT rates (0–40%)
  • Companies — gains are included in corporate profits and taxed at applicable CIT rate (35% standard, 25% industrial, 10% agricultural)
  • Property disposals — registration duty of 8% applies in addition to income tax on the gain

The chargeable gain is calculated as: Consideration received minus (Acquisition cost + Incidental costs of acquisition and disposal + Enhancement expenditure). Allowable costs include the original purchase price, legal fees, valuation costs, registration duties, and capital improvements. Only expenditure incurred wholly and exclusively for the acquisition or enhancement of the asset qualifies. The gain must be reported in the tax year in which the disposal occurs.

Property & Real Estate Gains

Gains from the disposal of real property (land and buildings) are subject to income tax at the applicable rates. Additionally, property transfers are subject to a registration duty (droit d'enregistrement) of 8% on the transfer value or market value, whichever is higher. The registration duty is payable at the time of registration of the transfer deed. This duty applies to both urban and rural property and is typically borne by the purchaser unless otherwise agreed. The principal private residence may qualify for certain exemptions or reduced rates under specific conditions.

Exemptions & Reliefs

Gains on certain assets may be exempt from tax or qualify for relief. Exemptions include gains on assets transferred on death (no deemed disposal), gifts subject to gift tax treatment, and certain transfers between spouses. There is no general rollover relief for replacement of business assets in Guinea, though specific relief may be available under investment incentive codes. Losses on capital assets may be offset against capital gains in the same year, with unrelieved losses carried forward subject to general loss relief rules.

FAQs

How do I calculate my chargeable gain?

The chargeable gain is the difference between the disposal proceeds (net of selling costs) and the acquisition cost (plus enhancement expenditure and buying costs). The gain is then added to your other income and taxed at your marginal rate.

Can I offset capital losses against other income?

Capital losses may generally be offset against capital gains in the same year. Unrelieved losses may be carried forward but cannot typically be offset against other income such as salary or business profits.

What is the registration duty on property?

The registration duty is 8% of the property value or consideration, whichever is higher. This is payable at the time of registering the transfer with the land registry and is in addition to any income tax on the gain.

Disclaimer

This guide provides general information about Guinean capital gains tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Guinean tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.

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