Republic of the Congo VAT rate
Standard rate of the taxe sur la valeur ajoutee applicable in the Republic of the Congo.
| Current value | 18 percent |
|---|---|
| In force from | 2026-01-01 |
| Official source | Loi n. 42-2025 du 31 decembre 2025 portant loi de finances pour l'annee 2026, Journal officiel de la Republique du Congo, edition speciale n. 3-2026 (5 janvier 2026), section on invoicing content: 'la taxe sur la valeur ajoutee (TVA), fixee a 18% du prix total hors taxes' and 'les centimes additionnels a la TVA, fixes a 5% du montant de la TVA' |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
STATUTORY NOMINAL RATE = 18%. On top of it, centimes additionnels of 5% OF THE VAT AMOUNT (not of the base) are levied for local authorities, giving an effective all-in charge of 18.9% of the pre-tax price. We serve the nominal 18% per convention and document the 18.9% combined figure here rather than blending. A REDUCED RATE also exists: the 2026 finance law amends 'Annexe 5 - liste des biens de consommation courante soumis au taux reduit de TVA' and 'Annexe 3 - biens de premiere necessite exoneres de TVA' (basic foods, medicines, etc.). PROVENANCE CAVEAT: 18% is NOT new for 2026 - it is long-standing and merely restated by the 2026 finance law, whose text is what we actually loaded and quoted. The underlying instituting statute is Loi n. 12-97 du 12 mai 1997 instituant la TVA; we did NOT independently load that 1997 text, so effective_from is dated to the start of the verified 2026 fiscal year rather than asserting an unverified 1997 continuity. Suppliers under the petites/tres petites entreprises (forfait) regime with turnover below XAF 100m do not charge VAT. From 2026, cash-paid expenses of XAF 200,000 or more are excluded from the VAT deduction right. ACCESS: the Journal officiel PDF at sgg.cg is a genuine text-layer PDF (116 pages) and greps cleanly; the ministry mirror at finances.gouv.cg carries the same law.
Get it programmatically
curl https://afriref.dev/v1/cg/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/cg/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/cg/vatOther Republic of the Congo series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates