Source-cited draft: vat / gst 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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Use OpenAccountants for VAT / GST in Republic of Congo.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard VAT rate
18Code Général des Impôts (CGI) — Taxe sur la Valeur AjoutéeView source ↗
VAT surtax (centimes additionnels)
5% of VAT, non-deductible — effective combined rate 18.9%Code Général des Impôts (CGI) — Taxe sur la Valeur AjoutéeView source ↗
Reduced VAT rate
5% on listed essential products, gas oil and lubricants imported by forestry companies, and special economic zone suppliesCode Général des Impôts (CGI) — Taxe sur la Valeur AjoutéeView source ↗
Zero-rated supplies
Exports and assimilated international transactions are zero-ratedCode 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 regimeCode Général des Impôts (CGI)
VAT return frequency and deadline
Monthly, filed and paid before the 20th of the following monthCode Général des Impôts (CGI) — Taxe sur la Valeur AjoutéeView source ↗
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)Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée
Electronic invoicing
Certified Electronic Invoicing System (SFEC) introduced for VAT managementLoi de Finances 2025View source ↗
Scope of VAT
Applies to supplies of goods and services made for consideration in Congo and to importsCode Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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Other Republic of Congo computations in the OpenAccountants Tax Library.