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Tax Measures of Guinea Finance Law for 2022

  • A VAT exemption on the import of:
    • new spare parts and accessories for vehicles intended for the public transport of people and those intended for the transport of goods; and
    • new spare parts and accessories for motorcycles and tricycles;
  • An increase in the excise duty on import of cigarettes to 40% in 2022 (up from 35%); and
  • The adjustment of the telephone consumption tax rates as follows:
    • for calls – GNF 1 per second
    • for SMS – GNF 10 per SMS
    • for internet – 5% of the internet package price

Source Orbitax

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