Guinea Investment Code (Code des Investissements)

Project Description

The Investment Code of the Republic of Guinea (Code des Investissements), established by Law L/2015/N°008/AN, which sets the legal and institutional framework for private investment—both national and foreign—in Guinea. The Code defines eligible sectors (agriculture, manufacturing, tourism, social housing, transport, cultural industries, sanitation, energy, water, telecommunications, and more), investor rights and guarantees (up to 100% foreign ownership, equal treatment, fund transfer freedom, protection against nationalization), and obligations (compliance with laws, priority local recruitment, technology transfer). It grants customs and tax incentives across installation and operation phases, differentiated by two economic zones (Zone A: Conakry and surrounding prefectures; Zone B: all other prefectures), with tax reductions ranging from 100% to 25% over 8–10 years. Administered by the Ministry for Private Sector Promotion, APIP-Guinea, and the Technical Investment Monitoring Committee (CTSI).