It is calculated as a fixed amount or as a percentage of the taxpayer's revenue, depending on the jurisdiction and the type of business activity.
The patente was first introduced in France by the Allarde Decree of March 2 and 17, 1791, which abolished the guilds and established the principle of freedom of commerce and industry.
The professional tax was further replaced in 2010 by the CET and the IFER (Imposition Forfaitaire des Entreprises de Réseaux).
In Guinea, the patente tax includes: These fees are determined by general or special tariffs depending on the profession and are detailed in annexed schedules.
Special rules apply to transportation companies and gas station operators, with the tax determined by criteria such as vehicle capacity or profit margins.