Republic of the Congo

Middle Africa · CG · 4 treaties

Tax profile

Common questions

What is the corporate tax rate in the Republic of the Congo?

The corporate tax rate in the Republic of the Congo is 30%.

What is the standard VAT rate in the Republic of the Congo?

The standard VAT rate in the Republic of the Congo is 18%.

How long does it take to become a tax resident in the Republic of the Congo?

It takes 183 days to establish tax residency in the Republic of the Congo.

What makes you a tax resident — and how hard it is to stop being one.

• domiciled in the Republic of the Congo (regardless of nationality) for purposes of personal income tax
• having a permanent home, employment, or business activities in the Republic of the Congo indicating domicile (inferred from official domicile concept as applied in practice)

Taxation is based on domicile rather than mere day-count, so you generally need to cut permanent home and economic ties and usually establish residence elsewhere; however, there is no citizenship-based or explicit multi‑year exit/tail rule, so ending residency is still relatively straightforward once domicile is clearly shifted.

Source: PwC summary of Republic of Congo tax law (based on national tax code and Finance Act 2014)

Tax treaty network (4)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.