Republic of the Congo Corporate income tax (impot sur les societes)
Republic of the Congo Corporate income tax (impot sur les societes) is 28 percent, in force since 1 Jan 2026. Last checked against the official source on 20 Jul 2026.
General statutory rate of the impot sur les societes for resident companies.
Compare corporate tax rate across all 34 African countries →
| Current value | 28 percent |
|---|---|
| In force from | 2026-01-01 (restatement — the date this value's current legal basis took effect, not a change in the value; the value is older, and its true origin is not primary-verifiable) |
| Official source | Loi n° 42 du 31 décembre 2025 (styled 42-2025 by convention; the JO prints 'Loi n° 42') portant loi de finances pour l'annee 2026, art. 86 A du Code general des impots (tome 1) as restated: 'Le taux general de l'impot sur les societes est fixe a 28%', Journal officiel de la Republique du Congo, edition speciale n. 3-2026 du 5 janvier 2026 |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
GENERAL NOMINAL RATE 28%. Special rates in the same article 86 A: 25% for microfinance companies and incorporated private education; 28% for mining/quarrying and real-estate operators; 33% FOR FOREIGN LEGAL PERSONS (personnes morales etrangeres) - a significant point for cross-border users. Hydrocarbon exploration, production, storage and transport companies are taxed at the rate defined in their petroleum contract, which may not be lower than the common-law rate. Taxable profit fractions below XAF 1,000 are ignored. From 2026 a supplier invoice is deductible only if it carries the NIU and is issued through the certified electronic invoicing system (SFEC), and cash-paid expenses of XAF 200,000 or more are non-deductible. PROVENANCE CAVEAT: 28% is restated, not introduced, by the 2026 finance law; a widely repeated claim that the rate was cut from 30% to 28% in an earlier finance law was NOT primary-verified here, so no history entry is asserted and effective_from is set to the 2026 fiscal year we verified. Congo also levies a minimum tax (impot minimum forfaitaire) on turnover - not modelled in this series.
Get it programmatically
curl https://afriref.dev/v1/cg/corporate-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/cg/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/cg/corporate-taxOther Republic of the Congo series: Policy rate (BEAC TIAO) · Value added tax (TVA) · VAT registration threshold · Minimum wage (SMIG) · Public holidays · Consumer price inflation (INHPC) · Withholding tax rates · Statutory interest (taux d'intérêt légal) · Personal income tax (IRPP / impot sur les traitements et salaires) · Statutory social-insurance contributions
The same figure elsewhere: Rwanda · Senegal · South Africa · Tanzania · Togo · all 34