Congo-Brazzaville Capital Gains Tax Guide 2026

Overview — Capital Gains Taxation in Congo-Brazzaville

Congo-Brazzaville applies specific rates to capital gains rather than treating them solely as ordinary income. For individuals, gains from real property are taxed at 10%, and gains from securities at 7%. For companies, capital gains are included in chargeable profits and taxed at the applicable CIT rate (28% standard, 38–45% oil, 30% mining). The gain is calculated as the difference between the disposal proceeds (net of selling costs) and the acquisition cost (plus enhancement expenditure). A specific regime applies to real property gains with a withholding tax mechanism at source through the notary.

CGT Rates — Property 10%, Securities 7%

Congo-Brazzaville applies the following CGT rates depending on the asset type:

• Real property (10%) — gains from the disposal of land, buildings, and real estate rights are taxed at 10% for individuals. This is a final tax, meaning the gain is not included in the progressive IRPP assessment
• Securities (7%) — gains from the disposal of shares, bonds, and other negotiable securities are taxed at 7% for individuals. This covers listed and unlisted shares, government securities, and corporate bonds
• Companies — all capital gains are included in taxable profit and taxed at the applicable CIT rate (28%/38–45%/30%)

For individuals, the 10% property CGT and 7% securities CGT are final withholding taxes, simplifying compliance and separating capital gains from the progressive IRPP schedule.

Property Gains — Specific Rules

Gains from the disposal of real property follow specific rules in Congo-Brazzaville. A withholding tax of 10% on the net gain is applied at the point of sale (deducted by the notary and remitted to DGI). This is the final tax for individuals. The gain is calculated as sale price minus acquisition cost (indexed for inflation using official coefficients) plus enhancement costs. The indexed cost method reduces the real gain over long holding periods. The principal residence exemption applies if the property has been held for more than 5 years and was the owner's main home throughout the period. Non-residents selling Congolese property are subject to the same 10% final tax.

Share Disposals & Business Assets

Gains from the disposal of shares in Congolese companies are taxed at 7% for individuals (final tax). For companies, gains are included in taxable profit at the applicable CIT rate. Gains from the disposal of shares listed on the BVMAC (Bourse des Valeurs Mobilières de l'Afrique Centrale) may benefit from reduced taxation or exemptions under CEMAC regulations. Gains from the disposal of business assets (machinery, equipment, goodwill) are included in the company's taxable profit. Rollover relief may be available where the proceeds are reinvested in similar assets within 2 years, deferring the gain until the replacement asset is disposed of.

Exemptions & Reliefs

Congo-Brazzaville provides certain exemptions from capital gains taxation:

• Principal residence — gain on sale of main home is exempt if held for more than 5 years
• Small disposals — gains below XAF 1,000,000 in a tax year are exempt for individuals
• Inheritance — no deemed disposal on death; heirs inherit the cost base
• Gifts between spouses — transfers between spouses are exempt from CGT
• Compulsory acquisition — gains from government compulsory purchase may be exempt or deferred

FAQs

How is the indexed acquisition cost calculated for property?

DGI publishes annual indexation coefficients. The original purchase price is multiplied by the coefficient applicable to the years elapsed since acquisition. For example, if the coefficient for a 10-year hold is 1.25, a purchase price of XAF 50,000,000 becomes XAF 62,500,000 for gain calculation purposes, reducing the taxable gain.

Can I offset capital losses against other income?

Capital losses may be offset against capital gains in the same year. Unrelieved losses may be carried forward for up to 3 years against future capital gains only. Losses cannot be offset against salary or business income.

Are gains from BVMAC-listed shares taxable?

Under CEMAC regulations, gains from the disposal of shares listed on the regional BVMAC stock exchange may be exempt from tax or subject to reduced rates. The specific treatment depends on the holding period and whether the shareholder is an individual or a company.

Disclaimer

This guide provides general information about Congolese capital gains tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Congolese tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.