On May 21, 2026, the interim President of Guinea assented to a Digital Compliance Fee Decree that establishes the introduction of the digital services tax initially pegged at the rate of 3% applicable to foreign digital service providers.
The Decree announces the introduction of a single transitional rate of 3% covering the period of 12 months after the effective date of the decree. After the transitional period, depending on the type of digital service, different rates shall be applicable.
The rates will range from 1.5% to 7% depending on the type of service.
Digital Compliance Fee
Guinea Digital Compliance Fee is introduced to tax the income of non-resident digital platforms. The tax base is very wide, and it covers streaming platforms, cloud-based service providers, access and use of SaaS solutions, digital advertising, and e-commerce marketplaces.
To determine the place of supply or use/enjoyment of the digital products, the tax authorities shall follow the strategy that most of the countries across regions have put in practice. These factors include the user’s IP address, payment address, billing address, and SIM card code.
Foreign digital providers that are mandated to align with this regulation will have 90 days to appoint a local tax agent, who will be responsible for reporting obligations and payment of the fee. The collection of the digital service tax should be carried out via a payment service provider’s withholding regime or through direct remittance to the responsible authority.
Penalties
The decree also introduces several types of sanctions in case of non-compliance with mandatory requirements. The non-compliant operators may be subject to fines up to two times the owed tax, late payment interest, or, in the event of repeated offenses, a domain block.
Transition period
The updates indicate that there should be a six-month transition period before the compliance regime becomes effective, in order to permit accountable taxable persons to develop a compliance framework.