Guinea has introduced a digital services tax of 3% for foreign digital service providers, effective from 21 May 2026, with a 12-month transitional rate. After the transitional period, rates will vary between 1.5% and 7% depending on the type of service, and non-resident providers must appoint a local tax agent within 90 days.

Ireland will reintroduce a 9% VAT rate for food businesses, catering services and hairdressers from 1 July 2026. The reduced rate does not apply to hotel accommodation, but does apply to food and catering provided by hotels.