Source-cited draft: tax overview 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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Every figure is drawn from this Tax Guide and cited to its source.
Standard tax year
Calendar year (1 January to 31 December)Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/tax-administration
Currency
Central African CFA franc (XAF), pegged to the euroCEMAC monetary union framework
Tax authority
Direction Générale des Impôts et des Domaines (DGID)Code Général des Impôts (CGI)
Basis of taxation
Residents taxed on worldwide income; non-residents taxed on Congolese-source income onlyCode Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/individual/taxes-on-personal-income
Standard corporate income tax rate
30%Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/taxes-on-corporate-income
Top marginal personal income tax rate (IRPP)
40%Code Général des Impôts (CGI) — Impôt sur le Revenu des Personnes Physiques — https://taxsummaries.pwc.com/republic-of-congo/individual/taxes-on-personal-income
VAT in force
Yes — standard rate 18% plus a 5% non-deductible surtax (effective 18.9%)Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée — https://taxsummaries.pwc.com/republic-of-congo/corporate/other-taxes
Additional surtax on tax due
5% surtax applied to total tax due from 1 January 2025Loi de Finances 2025 — https://taxsummaries.pwc.com/republic-of-congo/corporate/taxes-on-corporate-income
Annual corporate income tax return deadline
20 May following the close of the financial yearCode Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/tax-administration
VAT return frequency
Monthly, by the 20th of the following monthCode Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée — https://taxsummaries.pwc.com/republic-of-congo/corporate/other-taxes
Corporate and accounting law framework
OHADA Uniform Acts (company law, SYSCOHADA accounting) applyOHADA Uniform Act on Commercial Companies and Economic Interest Groups
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The Republic of Congo (Congo-Brazzaville) is a CEMAC and OHADA member state whose taxes are governed by the Code Général des Impôts (CGI), updated annually by the Loi de Finances. The currency is the Central African CFA franc (XAF) and the tax authority is the Direction Générale des Impôts et des Domaines (DGID).
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Other Republic of Congo computations in the OpenAccountants Tax Library.