Investment Incentives

Investment Incentives

Congo investment code has set 3 regimes depending on amount of investment, location in a remote area, or in a special economic zone.

Under some conditions, the following incentives are granted:

  • Company benefits from the 50% reduction of registration fees for business foundation, increases in capital, company mergers, and transfer of company stocks and shares.
  • 50% to 100% exemption from the tax on company earnings.
  • Companies that are subject to CIT because of their size or activity will be exempted.
  • Businesses that are liable to personal income tax because of their size or activity will be exempt from personal income tax.
  • The authorization to proceed to accelerated depreciation.
  • The authorization to carry forward losses for the first three tax years.
  • The application of zero-rate VAT on exported products.
  • Significant reduction of CIT, dividend tax and registration duties for special economic zones

Last Update : 27 of November 2023