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Guinea Salary Calculator 2026

Free Guinea salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Guinea (2026)

Educational model - not tax advice. Currency GNF. Salary income is taxed as the Retenue sur les Traitements et Salaires (RTS) under the Code General des Impots; social contributions go to the CNSS.

Employee (Contrat de travail, RTS withholding)

  • The CNSS employee share is 5% of the contributory salary. The contributory base has a monthly floor (SMIG 550,000 GNF) and a monthly ceiling (2,500,000 GNF), so the employee contribution is at most 125,000 GNF/month. It is deductible before the RTS.
  • The RTS is a final withholding (liberatoire) on the monthly taxable income (gross less the CNSS employee contribution), on the Art.63 scale: 0% on the first 1,000,000 GNF/month, 5% on 1,000,000 to 3,000,000, 8% on 3,000,000 to 5,000,000, 10% on 5,000,000 to 10,000,000, 15% on 10,000,000 to 20,000,000, and 20% above 20,000,000 GNF/month.
  • There is no personal allowance and no family-quotient adjustment in the current statutory RTS scale. The former Art.59 lump-sum professional-expense abattement (20% / 900,000 GNF) is repealed (Abroge).
  • Employer cost: CNSS employer share 18% of the contributory salary (same monthly floor and ceiling), plus the Versement Forfaitaire sur les Salaires (VFS) 6% on total payroll, plus the ONFPP formation-professionnelle contribution 1.5% on total payroll. VFS and ONFPP are uncapped and do not affect the employee net. The ONFPP 1.5% rate is provisional (the 2% Taxe d'Apprentissage applies to firms with under 30 employees).
  • Out of scope: benefits-in-kind valuation, residents paid by foreign employers who self-declare (Art.65), the 15% final withholding on non-resident professional fees (Art.198), and the risk-rated work-injury portion of the CNSS employer rate.

Sources: Code General des Impots (Ministere du Budget) - Art.63 RTS scale, DGI - Taxes sur les salaires (VFS 6%), CNSS Guinee - Cotisations sociales employeurs.

Self-employed (Travailleur independant)

  • Below an annual turnover of 1,000,000,000 GNF the Taxe Professionnelle Unique (TPU) applies: a flat 5% of the annual turnover (Art.278), which replaces BIC/BNC/IS/IMF/patente. There is no profit computation and no personal allowance.
  • At or above 1,000,000,000 GNF of turnover the real regime applies: BIC 25% of net profit (Art.107 Bis) for commercial/industrial activity, or BNC 25% of net professional income (Art.150) for liberal professions, never below the Impot Minimum Forfaitaire (IMF) of 0.5% of turnover (Art.244).
  • The progressive RTS salary scale does not apply to independent business income. Self-employed persons are not subject to mandatory CNSS; CNSS voluntary insurance exists but its rate is not confirmed in a primary source, so no contribution is deducted here (provisional).
  • Out of scope: the first-year TPU on the patente scale, per-category administrative TPU minimums, the IMF statutory min/max floors for medium and large enterprises, the 15% non-resident withholding (Art.198), and VAT (TVA) on turnover.

Code General des Impots (Ministere du Budget) - Art.275-283 TPU, Art.107 Bis / 150 BIC/BNC, Art.244 IMF.