Guinea has enacted the Finance Law for 2022 through Ordinance O/2021/0011/PRG/CNRD/SGG, which was signed on 31 December 2021. The tax measures of the law are relatively limited and include:
- 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 20…