Republic of Congo
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
