Africa · Tax guide
Congo
The Republic of the Congo taxes company profits at 28%, with a minimum tax on turnover payable even when profits are low, and charges VAT at 18%. Accounts follow the OHADA system, and taxes are administered by the Direction Générale des Impôts et des Domaines.
At a glance
- Corporate income tax
- 28%
- VAT
- 18%
- Withholding on services abroad
- 20%
- Withholding on dividends
- 15%
Minimum tax applies
Standard rate
Paid to non-residents
Tax on investment income
Corporate income tax
Companies pay 28% on profits, or the minimum tax on turnover if that is higher. Instalments are paid during the year, and the annual financial statements and return are filed in the first months of the following year. Small businesses pay a single global tax on turnover instead.
VAT
VAT is 18%. Additional centimes are charged on top of VAT, so the total cost is higher than the headline rate. Returns are filed monthly.
Payments abroad
Services paid to non-residents carry 20% withholding, and dividends carry 15%, unless a treaty lowers them. As a CEMAC member, it follows the regional tax rules shared with its Central African neighbours.
Key dates
- MonthlyVAT return and withholding payments
- Early in the following yearAnnual financial statements and income tax return
Figures and sources
4 figures- Corporate income tax rate28%Under professional review
- Standard VAT rate (plus 5% additional centimes)18%Under professional review
- Withholding on services paid to non-residents20%Under professional review
- Withholding on dividends15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Congo based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Congo (a tax adviser in Congo) before making compliance decisions.