SAMHD1 was previously identified as a critical post-entry restriction factor to HIV-1 infection in myeloid dendritic cells (DC). Here we show that SAMHD1 is also expressed in epidermis- isolated Langerhans Cells (LC) but degradation of SAMHD1 does not rescue HIV-1 or VSV- G-pseudotyped lentivectors infection in LC. Strikingly, using Langerhans cells model systems (MuLC, MDLC and freshly isolated epidermal LC), we characterize previously unreported post-entry restriction activity to HIV-1 in these cells, which acts at HIV-1 reverse transcription, but remains independent of restriction factors SAMHD1 and MX2. We demonstrate that TGFβ signalling confers this potent HIV-1 restriction in MDLC during their differentiation and blocking of SMAD2 signalling in MDLC restores cells infectivity. Interestingly, maturation of MDLC with a TLR2 agonist or TNFα significantly increases cells susceptibility to HIV-1 infection, which may explain why HIV-1 acquisition is increased during co-infection with sexually transmitted infections (STIs). In conclusion, we report a SAMHD1-independent post- entry restriction in MDLC and LC isolated from epidermis, which inhibits HIV-1 replication. A better understanding of HIV-1 restriction and propagation from LC to CD4(+) T cells may help in the development of new microbicides or vaccines to curb HIV-1 infection at its earliest stages during mucosal transmission.