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, cited to Loi n° 42 du 31 décembre 2025. Last checked against the official source on 20 Jul 2026.
Official source: Loi n° 42 du 31 décembre 2025 · Last checked 2026-07-20 · source fingerprint
General statutory rate of the impot sur les societes for resident companies.
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| 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
# $0.003 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-taxEmail me when this changes
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Other 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