Republic of the Congo Withholding tax rates
Republic of the Congo Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes the Republic of the Congo (Congo-Brazzaville) levies on payments to non-residents - dividends and other income from movable capital under the IRCM, and the retenue a la source on remuneration paid to persons without fiscal domicile or residence in Congo (services, royalties, non-bond interest) - each at its domestic statutory rate before any double-tax agreement relief. Administered by the Direction Generale des Impots et des Domaines; the paying entity in Congo withholds.
Compare withholding tax rates across all 34 African countries →
| Current value | structured — see the API |
|---|---|
| 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 du 05/01/2026 (restates CGI Livre I per CEMAC Directive n° 0119/25-UEAC-177-CM-42): Article 110 'Le taux de l'impot sur le revenu des capitaux mobiliers est fixe a 15%' (the rate of the tax on income from movable capital is set at 15%); Article 92 B referencing 'le taux general de 20% prevu a l'article 185 ter C du present code' (the general 20% rate provided by article 185 ter C) |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Congo-Brazzaville withholds through two distinct regimes: the Impot sur les revenus des capitaux mobiliers (IRCM, formerly IRVM) at 15% on dividends and other movable-capital income, and the retenue a la source of CGI articles 185 ter A-F on remuneration paid to persons with neither domicile nor fiscal residence in Congo, whose article 185 ter C scale runs 20% (general) / 10% (moyen) / 5.75% (reduit) / 5% (specifique). A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Article 185 ter A itself opens 'Sous reserve des conventions fiscales internationales' (subject to international tax treaties): Congo's treaties (France, Italy, Mauritius, China, and the CEMAC convention) can reduce these rates, and whether relief applies depends on the recipient's residence and the treaty's terms. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. The series effective_from is 1 January 2026: Loi n° 42-2025 (loi de finances pour 2026) restated the whole of CGI Livre I, replacing the IRVM with the IRCM (rate unchanged at 15%; the rate for revenus occultes fell 40% to 35%) and replacing the IRPP with four schedular taxes. The article 185 ter regime survives the restatement - the 2026 law itself invokes articles 185 ter A and 185 ter C. The 185 ter A-F article text quoted below is the consolidated wording as at the loi de finances 2023 (Sutter & Pearce recueil); the 2026 JO confirms the articles and the 20% general rate but a post-2026 consolidated CGI has not been loaded, noted per rate.
Get it programmatically
curl https://afriref.dev/v1/cg/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/cg/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/cg/withholding-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) · Corporate income tax (impot sur les societes) · 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