Republic of Congo
Others Significant Taxes
Business tax(Patente)
Legal entities that carry out, in the Republic of Congo, a commercial activity, industrial activity, or any other activity not included in the statutory exemptions are subject to business tax.
- For taxpayers liable to the actual normal regime, the contribution to “Patente” is calculated based on the annual revenue excluding taxes of the previous financial year
- For taxpayers under the very small, and small business regime “Patente” is calculated based on the revenue used as the basis for calculating the overall flat-rate tax.
- companies without activity will pay a patent equal to 25% of the previous “Patente”.
- New companies are liable proportionally to the year in relation to their date of registration, on their forecasted of activity.
- The patent is due for a 12-month period from January 1 to December 31 of the taxation year and must be paid in full by the taxpayer, no later than April 20 of each year.
- Patente scale
Revenue (XAF)
Taux
Less or equal 1,000,000
XAF 10,000
1,000,001 to 20,000,000
0.75%
20,000,001 to 40,000,000
0.65%
40,000,001 to 100,000,000
0.45%
100,000,001 to 300,000,000
0.20%
300,000,001 to 500,000,000
0.15%
500,000,001 to 1,000,000,000
0.14%
1,000,000,001 to 3,000,000,000
0.135%
3,000,000,001 to 20,000,000,000
0.125%
Above 20,000,000,000
0.045%
Stamp duties
Most of contractual obligations are subjected to fix, proportional, progressive registration duties. They are due within three months from date of signature:
Table below shows some of the most important Transactions Rate Real estate/immovables, sales, transfer 15% Lease right transfert 10% Business sales 10% Limited lease 10% Rights sales 10% Sales of shares 5% Movables unlimited lease 4% Movables purchasing and selling 4% Movables limited lease 3% Real estate�/immovables unlimited lease 3% Fusion, Capital Increase with retained earnings 3% Capital increase with cash 3% Company formation/Prorogation 3% Limited lease, for professional, commercial industrial use 3%
Withholding taxes
Some transactions are subjected to tax retention at source.
Table below gives rates of the major ones. Payment of/For Rate Dividend (Resident or not) 20% Interest (Non-resident or individual resident) 20% Royalties ((Non-resident or individual resident) 20% Rent. Tax withheld by tenant on behalf of owner of the property 1/12 Foreign services providers 20% Building and public work companies on their net profit. 3% Building and public work companies on their a deemed profit 10%
Dividend, interest and royalties’ rate is applicable unless resident are from a country with double tax treaty with Congo.
The treaty will either reduce of cancel the retention, the income is subject to tax in the state of the recipient.
Last Update: 27 of November 2023
