Revenue mobilization is a key constraintto economic development in the Republic of Guinea. Thegovernment’s five-year development plan (2016-2020) aims atfostering higher and more inclusive growth through publicinvestments that require financing beyond current fiscalcapacity. In this context, Guinea is seeking to efficientlyraise additional domestic revenues and external investmentfinancing. Development partners are supporting Guinea withtechnical assistance for revenue mobilization. TheInternational Monetary Fund (IMF) and the European Union aresupporting authorities with direct tax policy, non-taxrevenue, and administration issues. The objective of thisreport is to shed light on indirect taxes, particularlyvalue-added tax (VAT) and excise taxes. The report providesan overview of the main features of tax policy andadministration in Guinea, followed by a more detailedanalysis of VAT and excise taxes. The focus on indirecttaxation is a result of both its significant revenuepotential and coordination with other development partners.The analysis presented fills an important gap in theunderstanding of how Guinea can increase its tax revenues.On VAT, the study finds that addressing policy andadministrative constraints can mobilize additional revenueswhile improving the business climate. On excise taxation,the study finds that existing excise rates are unevenlyapplied, with scope for raising rates in the future. Tosystematically address its revenue challenges across all taxtypes, Guinea should also consider development of amedium-term revenue strategy (MTRS). The report isstructured as follows: in the first section, an overview ofthe evolution and composition of domestic revenues in Guineais presented. In the second section, VAT is analyzed. Thefinal section reviews excise tax policy and itsimplementation on international goods and domestic goods.