Others significant taxes

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: 29 of July 2021

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