Republic of Congo VAT / GST

Republic of Congo VAT / GST

Value added tax (Taxe sur la Valeur Ajoutée)

The Republic of Congo operates a VAT (Taxe sur la Valeur Ajoutée) at a standard 18% rate plus a 5% non-deductible surtax (centimes additionnels), giving an effective combined rate of 18.9%. Returns are filed monthly.

• Standard VAT rate — 18 percent (Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée)
• VAT surtax (centimes additionnels) — 5% of VAT, non-deductible — effective combined rate 18.9% percent (Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée)
• Reduced VAT rate — 5% on listed essential products, gas oil and lubricants imported by forestry companies, and special economic zone supplies percent (Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée)
• Zero-rated supplies — Exports and assimilated international transactions are zero-rated percent ((approx — confirm)) (Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée)
• VAT registration / liability threshold — Businesses with annual turnover at or above XAF 100,000,000 are subject to the normal (réel) VAT regime XAF ((approx — confirm)) (Code Général des Impôts (CGI))
• VAT return frequency and deadline — Monthly, filed and paid before the 20th of the following month (Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée)
• Reverse charge on imported services — VAT on services supplied by non-established providers is self-assessed by the Congolese recipient (retenue à la source de TVA) ((approx — confirm)) (Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée)
• Electronic invoicing — Certified Electronic Invoicing System (SFEC) introduced for VAT management (Loi de Finances 2025)
• Scope of VAT — Applies to supplies of goods and services made for consideration in Congo and to imports (Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée)