Accounting and legal

Accounting and tax

    Tax obligations in Congo
  1. Corporate tax in Republic of Congo is imposed at a standard rate of 30% for both resident and non-resident companies. Companies must register for tax with the Congo Fiscal Authority and file annual returns by the 30th of April following the end of the fiscal year;
  2. Capital gains in Congo is treated as ordinary income and is taxed at the normal corporate income tax rate of 30%;
  3. The Value Added Tax (VAT) is levied at a standard rate of 16%. Companies must register for VAT and file monthly returns by 15th of every month;
  4. A 20% withholding tax is applicable on i) dividends ii) interests paid to both resident and non-resident companies iii) royalties and iv) technical services fees paid to non-resident companies;
  5. Employers in Republic of Congo must submit a monthly social security contribution of 20% of their employees’ monthly gross salaries;
  6. Business tax losses in Congo may be carried forward for a period of up to 3 years, however a carryback of losses is not permitted;
  7. The Republic of Congo has so far entered into double tax treaties with France and the Central African Economic and Monetary Community (CEMAC) countries including Chad, Cameroon, Gabon, Equatorial Guinea and Central African Republic;
  8. Healy Consultants will assist the Client with i) documenting and implementing accounting procedures ii) implementing financial accounting software iii) preparing financial accounting records and iv) preparing forecasts, budgets and performing sensitivity analysis;
  9. It is important our Clients’ are aware of their personal and corporate tax obligations in their country of residence and domicile; and they will fulfill those obligations annually. Let us know if you need Healy Consultants’ help to clarify your annual reporting obligations.

Contact us

For additional information on our accounting and tax services in Congo, please email us at email@healyconsultants.com. Alternatively please contact our in-house country expert, Mr. Paavan Chhabra, directly:
client relationship officer - Paavan
Congo - Chamber of Commerce of Brazzaville National center for statistics and economic studies (CNSEE) Congo congo government site economic and monetary community of Central Africa