Congo-Brazzaville Corporate Tax Guide 2026

Overview — Corporate Tax in Congo-Brazzaville

Corporate tax in Congo-Brazzaville is governed by the General Tax Code (Code Général des Impôts). A company is tax resident if it is incorporated under Congolese law or if its place of effective management is in Congo-Brazzaville. Resident companies are taxed on worldwide income; non-resident companies with a permanent establishment are taxed on Congo-source income only. Companies must register for tax with DGI and obtain a Taxpayer Identification Number (NIF). The tax year aligns with the calendar year. Annual returns are due by 30 April of the following year. Quarterly instalment payments are required for companies with tax liability exceeding XAF 500,000.

Standard Corporate Tax Rate — 28% (IBP)

The standard CIT rate for resident companies in Congo-Brazzaville is 28% of chargeable profits. Non-resident companies with a permanent establishment in Congo-Brazzaville are also taxed at 28% on Congo-source income. Taxable profit is computed as gross revenue less allowable deductions including operating expenses, depreciation, interest costs (subject to thin capitalisation rules — maximum debt-to-equity ratio of 1.5:1), and losses carried forward. Losses may be carried forward for up to 3 years (5 years with DGI approval). Capital gains are included in ordinary taxable income at the standard CIT rate.

Sector-Specific Rates — Oil 38–45%, Mining 30%

Congo-Brazzaville applies differentiated CIT rates for extractive industries:

• Oil & gas (38–45%) — companies engaged in hydrocarbon exploration and production are taxed under the Oil Code (Code des Hydrocarbures). The rate varies by production sharing agreement, typically 38% for standard operations and up to 45% for high-margin fields. Additional petroleum levies apply including a surface tax and a production bonus.
• Mining (30%) — mining companies benefit from a 30% CIT rate under the Mining Code (Code Minier). This covers metallic minerals (copper, potash, iron), industrial minerals, and precious stones. Mining companies may also qualify for customs duty exemptions and a stability clause for the life of the mine.

Oil is approximately 50% of Congo-Brazzaville's GDP and 80% of exports, making the oil sector the dominant contributor to corporate tax revenues. Companies operating under special economic zone (SEZ) regimes may benefit from additional tax holidays (typically 5–10 years exemption from CIT).

Branches of Foreign Companies

Foreign companies operating through a branch in Congo-Brazzaville are taxed at 28% on Congo-source profits, the same rate as resident companies. However, branch profits remitted to the head office attract a branch profit remittance tax of 15%. This effectively brings the combined rate to 38.8% for repatriated profits. Foreign companies may prefer to incorporate a Congolese subsidiary (SA or SARL) to avoid the remittance tax and access the standard dividend withholding tax regime instead.

Capital Allowances (Depreciation)

Congo-Brazzaville uses a depreciation system for tax purposes. Annual depreciation rates by asset category:

• Buildings — 5% straight-line
• Plant & machinery — 10–20% declining balance
• Motor vehicles — 20% declining balance (capped at XAF 15,000,000 per vehicle)
• Computers & office equipment — 33.33% declining balance
• Furniture & fittings — 10% straight-line
• Intangible assets (patents, licences) — 20% straight-line

Oil and mining companies may benefit from accelerated depreciation for qualifying capital investments under their respective sector codes.

FAQs

What is the penalty for late filing of corporate tax returns?

Late filing attracts a penalty of 10% of the tax due plus interest at 0.75% per month. Additional penalties may apply for failure to maintain proper records or for tax evasion.

Can foreign companies claim treaty relief?

Yes, Congo-Brazzaville has double tax treaties with France and other CEMAC member states. Treaty relief may reduce withholding tax rates on dividends, interest, and royalties paid to non-residents in treaty countries.

Is there a minimum tax for loss-making companies?

Yes, Congo-Brazzaville imposes a minimum flat tax (impôt minimum) of 1% of turnover for companies that report losses or have tax below a minimum threshold. The minimum tax is creditable against future CIT liabilities.

Disclaimer

This guide provides general information about Congolese corporate 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.