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Guinée-Etats-Unis d'Amérique
Marketing in Guinea


FINANCE

Payroll Taxes

There is an Apprenticeship Tax, which is an annual tax of 3 percent payable by employers on the total amount of wages, salaries, and other benefits paid in cash or in kind. Exemptions are provided under the Investment Code.

There is a lump-sum payroll tax (Versement forfaitaire sur les salaires) payable by employers on the total amount of wages, salaries, and other benefits. The rate is 6 percent.


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