Taxes in the Republic of the Congo

The legal basis consists of the General Tax Code (Code général des impôts (CGI)) and the 2026 Finance Law (Loi n°42-2025), dated 31 December 2025. The Central African Economic and Monetary Community (CEMAC) harmonizes parts of the system, while the OHADA business-law framework (OHADA) and the SYSCOHADA accounting system (SYSCOHADA) shape company accounting. All amounts are generally calculated in CFA francs (FCFA), also designated XAF. The General Directorate of Taxes and Domains (Direction générale des impôts et des domaines (DGID)) administers assessment, filing, auditing, collection and appeals concerning direct and indirect taxes. Its areas of responsibility include large companies, small and medium-sized enterprises, micro-enterprises, personal taxation and the petroleum sector. The Public Treasury (Trésor public) receives tax payments and issues receipts. The Directorate General of Customs and Indirect Duties (Direction générale des douanes et des droits indirects (DGDDI)) handles import and customs duties. Individuals and legal entities resident or operating in the Republic of the Congo require a tax identification number (NIU). This number is one of the central requirements for formal tax procedures. A tax compliance certificate is valid for at least one year and is often required for formal transactions. For individuals, the 2026 tax structure replaces the former personal income tax structure (IRPP) with the employment income tax (ITS), the tax on movable capital income (IRCM), the real estate income tax (IRF) and the business income tax (IBA). The ITS applies to salaries, pensions, annuities and management remuneration. For its assessment, employee pension contributions are first taken into account and 20% is then deducted. The progressive scale is FCFA 1,200 for the portion from 0 to FCFA 615,000; 10% for FCFA 615,001 to FCFA 1,500,000; 15% for FCFA 1,500,001 to FCFA 3,500,000; 20% for FCFA 3,500,001 to FCFA 5,000,000; and 30% for the portion above FCFA 5,000,000. The employer withholds the ITS at source each month. During the 2026 transition year, the former family quotient or family-based logic may continue to be applied administratively. The IRCM is generally 15% and 35% for certain concealed income. The IRF taxes rental income at 9% and real estate gains at 10%. For certain landlords, the tenant withholds the tax at source. This applies in particular to tenants subject to corporate income tax or IBA, as well as the State, local authorities and public institutions. Payment for rental income is due by 15 March; new leases must be taken into account within three months. Corporate income tax for companies is generally 28%. A rate of 25% applies to certain microfinance companies and private educational institutions, 30% to mining, quarrying and the exploitation of real estate, and 35% to foreign legal entities. In the petroleum sector, contractual rates may apply and may be at least equal to the general rate under the applicable law. The minimum corporate tax is 1% of operating, financial and other ordinary income. Companies pay it in four instalments on 15 March, 15 June, 15 September and 15 December. For individuals conducting business activities, the IBA is generally 30%. Its minimum tax is 1.5% of operating, financial and other income. The forfait regime is available to companies with turnover below FCFA 100,000,000. It requires two registers and an IGF and provides for no TVA or turnover lines. Under the real regime, annual financial statements, electronic filing and electronic payment are central obligations. Companies with turnover of at least FCFA 2,000,000,000 are assigned to the unit for large companies. The normal value-added tax (TVA) rate is 18%. A reduced rate of 5% applies to certain consumer goods under Annex 5 and to certain imports. Exports and international transport may be taxed at 0% if the export is proven by the customs administration. An additional centimes levy (centimes additionnels) of 5% of the TVA is imposed; this additional levy is not deductible as input tax. Other duties may include excise duties, registration duties, real estate tax, business licence tax (patente), gambling duties, transfer duties, audiovisual duties and sector-specific duties for forestry, petroleum and mining. Local authorities receive certain additional shares or local duties, but this does not create a uniform city-wide rule for the entire Republic of the Congo. Electronic filing takes place through the electronic tax filing system (E-TAX). Payments can be made through the FOUTA payment system (FOUTA) by Mobile Money or bank transfer; after a one-time code, the system issues an electronically signed receipt. The certified electronic invoicing system (SFEC) supports traceability of the TVA. Practical implementation takes place in 2026, although official notices cite different transition dates of 1 July and 1 August. For the specific filing date, the most recent DGID notice is therefore decisive. Under the real regime, violations may incur a 10% surcharge; non-payment of the minimum tax may trigger a 50% penalty. Financial statements must be certified by a chartered accountant (expert-comptable) or statutory auditor (commissaire aux comptes). Income from sources in the Republic of the Congo may be taxed there. For services or licence payments to non-residents, a company resident in the Republic of the Congo or a permanent establishment may withhold 20% corporate income tax at source. Double taxation agreements, including those with France, Mauritius and China, may change the treatment. Foreign income may qualify for a credit or other relief rules depending on the circumstances. A permanent establishment or regular business activity may trigger tax liability. The 0% TVA treatment for exports requires a customs declaration; petroleum-production rules may supplement the ordinary CGI mechanisms through contractual and petroleum law.