Guinea capital gains tax calculator
Guinea taxes the gain on each sale of shares, bonds and property at a final 15%. Shares and bonds are withheld at the sale, property is paid with the registration duties, and a property sale priced at GNF 20,000,000 or less is exempt. Losses give no relief.
Work out the tax on a share, bond or property sale from your dates and costs. Enter sales by hand or import your broker CSVs, and the calculator splits multi-parcel sales under FIFO, applies the price ceiling and the flat cost allowance, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates from the Code Général des Impôts of the Direction Générale des Impôts, retrieved 2026-09-30.
Current rules
The rates behind the number
The rate on each class of gain by year
| Tax year | Shares and stakes | Bonds | Property | Property price ceiling |
|---|---|---|---|---|
| 2022 | 15% | 15% | 15% | GNF 20,000,000 |
| 2023 | 15% | 15% | 15% | GNF 20,000,000 |
| 2024 | 15% | 15% | 15% | GNF 20,000,000 |
| 2025 | 15% | 15% | 15% | GNF 20,000,000 |
| 2026 | 15% | 15% | 15% | GNF 20,000,000 |
| 2027 | 15% | 15% | 15% | GNF 20,000,000 |
Rules and exemptions
| Rule | Value |
|---|---|
| Shares and company stakes | 15% of the gain, withheld at the sale, final |
| Bonds and similar securities | 15% of the gain, withheld at the sale, final |
| Property (non-professional sale) | 15% of the gain, paid with the registration duties, final |
| Property sold for GNF 20,000,000 or less | Exempt |
| Property cost base without receipts | Purchase price plus a 15% flat allowance |
| Holding period | None: the rate is the same however long you hold |
| Losses | No relief: a loss never reduces the tax on another sale and nothing carries forward |
Questions
Guinea capital gains questions
How much is capital gains tax in Guinea?
Guinea taxes the gain on each sale of shares, bonds and property at a final 15%. There is no holding period, no annual exemption and no lower rate for long-held assets. The one exemption is for property: a sale at a price of GNF 20,000,000 or less pays nothing.
Is the property exemption tested on the price or the gain?
On the gross sale price (article 161 of the Code Général des Impôts). At GNF 20,000,000 the sale is exempt; at GNF 20,000,001 the whole gain is taxed at 15%, not only the part above the ceiling.
What is the tax rate on shares in Guinea?
Shares and company stakes: an individual resident in Guinea pays 15% on the gain from selling shares. Article 171 lists the gains on sales of shares or bonds as investment income; article 189 withholds 15% at source on that income paid to individuals domiciled in Guinea, and article 191 makes the withholding final. The gain is the sale price less the cost of the share (article 243 ter, II). There is no holding-period rule and no annual exemption. Source: Code Général des Impôts, articles 171, 189, 191 and 243 ter.
How are bonds taxed in Guinea?
Bonds and similar securities: the gain on a sale is fixed-income investment income (article 171, 2.f) and the withholding rate is 15% for all the income concerned (article 190, III), final under article 191. Source: Code Général des Impôts, articles 171, 190 and 191.
How is property sold in Guinea taxed?
Real estate: a non-professional sale of buildings or real rights by an individual pays a final levy of 15% of the taxable gain (articles 160 and 163). A sale whose price does not exceed GNF 20,000,000 is exempt (article 161); the test is the gross sale price, so a sale at GNF 20,000,001 is taxed on its whole gain. The levy is settled by the notary with the registration duties at the moment the deed is registered (article 164). Source: Code Général des Impôts, articles 160 to 164.
How is a property gain calculated?
Real estate gain: the sale price, less the taxes and notary deed costs the seller bore, is compared with the purchase price plus acquisition costs and documented works (article 162). Where the seller cannot document those costs, 15% of the purchase price is allowed as a flat sum, and works done in person count at twice the cost of the materials. The base is further raised by a monetary-erosion coefficient set by ministerial order for the year of acquisition; the calculator leaves that coefficient out. Source: Code Général des Impôts, article 162.
Do losses reduce the tax in Guinea?
Losses: the Code gives an individual no relief for a loss on shares, bonds or real estate. Each sale is taxed on its own gain, a loss on one sale does not reduce the tax on another, and nothing carries forward. Source: Code Général des Impôts, articles 162, 163 and 189.
When is the tax paid?
Timing: tax on shares and bonds is withheld when the sale proceeds are paid and remitted to the public accountant within the month after the payment (article 189, II). Property tax is paid to the registration office before the deed is registered, and registration is refused otherwise (article 164). There is no annual return for these gains. Source: Code Général des Impôts, articles 164 and 189.
Does the rate change by year?
The 15% rates are fixed in the Code, which applies from 1 January 2022, and they are the same in every year through 2027.