Source-cited draft: corporate income tax for Republic of Congo (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Corporate income tax overview
Companies pay the Impôt sur les Sociétés (IS) on net taxable profit, with a standard 30% rate, sector-specific rates, and a turnover-based minimum tax. A 5% surtax on tax due applies from 2025.
Standard corporate income tax rate
30%Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/taxes-on-corporate-income
Rate for foreign legal entities
33%Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/taxes-on-corporate-income
Reduced rate — microfinance and private education companies
25%Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/taxes-on-corporate-income
Reduced rate — mining, quarrying and real-estate development
28%Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/taxes-on-corporate-income
Surtax on total tax due
5% from 1 January 2025
Minimum tax (impôt minimum forfaitaire)
1% of annual turnover, not less than XAF 1,000,000 (XAF 500,000 if turnover below XAF 10,000,000)Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/taxes-on-corporate-income
Simplified regime for foreign service providers
33% on a deemed profit of 22% of gross remuneration (effective ~7.26% of taxable turnover)Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/taxes-on-corporate-income
Tax base
Net accounting profit (SYSCOHADA financial statements) adjusted for tax add-backs and deductions; territorial source basisCode Général des Impôts (CGI); OHADA SYSCOHADA accounting framework
Withholding tax on dividends
15% (residents and non-residents, no treaty)Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/withholding-taxes
Withholding tax on interest
0% to residents; 20% to non-residents (no treaty)Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/withholding-taxes
Withholding tax on royalties
0% to residents; 20% to non-residents (no treaty)Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/withholding-taxes
Withholding tax on foreign service fees
General rate 20%; reduced rates of 10%, 5.75% and a fixed 5% apply per categoryCode Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/withholding-taxes
Annual CIT return deadline
20 May at the latestCode Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/tax-administration
CIT quarterly installment dates
20 February, 20 May, 25 August and 20 NovemberCode Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/tax-administration
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Other Republic of Congo computations in the OpenAccountants Tax Library.