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CONGO

Summary of the taxes applicable in Congo

 

Table 1 : Taxes on industrial, commercial, craft and agricultural profits (BICA)

 

Taxes on industrial and commercial and agricultural profits (BICA)

 

Taxable persons

Profits from the exercise of a commercial, industrial, craft or agricultural profession

 

-Profits from furnished leasing

 

Exemption

Benefits from a new operation (company or plantation)

Rate

progressive rate

Annual Schedule

 

Income <200.000       :   1%

200.000-800000         :   15%

8000.000-2.500.000   :   30%

2.500.000-8.000.000  :   50%

 

 

 

Table 2 : Tax on profits from non commercial professsions

 

Tax on profits from non commercial professsions

 

Personnes imposables

Income received by persons performing liberal professions (architects lawyers, notaries, private schools)

Rate

progressive rate

Annual Schedule

 

Income <200.000       :   1%

200.000-800000         :   15%

8000.000-2.500.000   :   30%

2.500.000-8.000.000  :   50%

 

 

 

Table 3 : Corporate taxes

 

Corporate taxes

Taxable persons

-          Capital companies and equivalents  ;

-          Cooperatives ;

-          Public institutions and state agencies enjoying financial autonomy

-          Civil societies and private clubs for their business ;

-          Companies that opted for the IS.

 

Exemption

-          Agricultural products production, transformation and conservation cooperative societies  ;

-          Agricultural Unions ;

-          Public affordable housing offices

-          Mutual agricultural credit fund

-          Economic Interest Group (EIG)

-          New companies (. first exercises, under conditions)

Rate

38%

30% for foreign companies and oil services

 

 

 

 

 

Table 4 : Special tax on companies

 

Special tax on companies

Taxable persons

 

-          Public limited company

-          Limited liability companies

-          Limited stock partnerships

 

Exemption

-          Agricultural products production, transformation and conservation cooperative societies  ;

-          Agricultural Unions ;

-          Public affordable housing offices

-          Mutual agricultural credit fund

-          Economic Interest Group (EIG)

New companies (. first exercises, under conditions)

Rate

1%

2% (if two successive deficits)

 

 

Table 5 : Company car tax

 

Company car tax

Taxable persons

Persons subject to corporation tax

Exemption

Passenger vehicles aged over 10 years

Rate

-          200 000  Francs

-          500 000 Francs

 

 

Table 6 : Value Added Tax

 

Value Added Tax

Taxable persons

Individuals and legal entities including local communities who realize taxable transactions ie transactions within an economic activity

Exemption

-          Sales of products grown by farmers, ranchers, fishermen and hunters ;

-          Sale of postal figurines

-          Printing and imports of newspapers ;

-          Works of art

-          Health, social and education provisions

-          Essential goods

Rate

Normal rate : 18%

Rate is zero for exports, international transport   and eucalyptus industry

 

 

 

Table 7 : Excise duties

 

Excise duties

Taxable persons

-          Tobacco ;

-          Alcohol

-          Jewellery, silverware, goldsmithery ;

-          Passenger vehicles ;

-          Hi-fi ; vidéo

Exemption

All other property

All services

Rate

24%

 

 

 

Table 8 : Flat tax on wages

 

Flat tax on wages

Taxable persons

Employers and payers of allowances

 

Exemption

-          The state, international organizations diplomatic missions ;

-          The salary of the spouse of the sole holder

-          State organizations enjoying financial autonomy, departments

Rate

-          5% on all wages, increased

-          4% on the fractions above 1,500,000 except for industrial and handling businesses

 

Table 9 : Apprenticeship tax

 

Apprenticeship tax

Taxable persons

Establishment or public, private or mixed companies employing one or more workers

Exemption

On demand for companies that train their staff

Rate

1% of total wages and salaries

 

 

 

Table 10 : Contribution of business licensing

 

Contribution of business licensing

Taxable persons

Natural and legal persons who exercise an industrial, commercial or not, artisanal, activity

Exemption

-          The state, municipalities, pension companies ;

-          The partners of limited public companies or limited partnerships

-          Public and private institutions with the purpose of taking in poor children

-          The mining concessionaires

Rate

Fixed fee and / or variable fee depending on the activity, equipment, personnel, etc...

 

Table 11 : Contribution of licenses

 

Contribution of licenses

Taxable persons

Natural or legal persons engaged in the sale of alcoholic beverages

Exemption

Sale of soft drinks

Rate

Amount varying as a function of the classes of the license