This article provides a detailed overview of the corporate tax regime in the Republic of the Congo (CG) as it stands in 2025. All information references official figures and highlights key practical details affecting companies operating in the country.
Overview of Corporate Taxation in Congo (CG)
Congo employs a flat corporate tax rate for companies. Key parameters are summarized in the table below, including the main tax rate and relevant minimum tax surcharges that may apply under specific circumstances.
| Description | Rate (%) | Application Basis | Unit (XAF) |
|---|---|---|---|
| Standard Corporate Tax Rate | 28% | Taxable profit (corporate basis) | – |
| Minimum Tax (Regular Companies) | 1% | Annual turnover (minimums apply) | Min XAF 1,000,000 Min XAF 500,000 if turnover < XAF 10,000,000 |
| Minimum Tax (Deficit for 2 years) | 2% | Turnover (companies in deficit for two consecutive years) | – |
Exchange rate used for USD conversions: 1 XAF = $0.0017 USD (March 2025)
Flat Corporate Tax Rate
As of 2025, all companies in Congo are subject to a flat corporate tax rate of 28% on profits. This uniform approach means there are no progressive brackets for higher or lower profits — all taxable corporate income is assessed at this rate.
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Tax Surtaxes and Minimum Tax Rules
In addition to the flat rate, companies should be aware of two key surtaxes:
- Minimum Tax for Regular Companies: A 1% minimum tax is imposed on annual turnover. This is subject to a minimum of XAF 1,000,000 ($1,700 USD) per year, or XAF 500,000 ($850 USD) if the company’s turnover is less than XAF 10,000,000 ($17,000 USD).
- Minimum Tax for Long-Term Deficit Companies: If a taxpayer has recorded deficits for two consecutive years, a higher minimum tax of 2% is applied to turnover regardless of actual profits.
These minimum tax rules ensure that even companies reporting operational losses contribute a baseline amount to the public revenue, based on their top-line revenue rather than profits.
Brackets, Exemptions, and Special Conditions
Congo’s flat corporate tax regime does not involve progressive tax brackets. All qualifying corporate profits are assessed at the 28% rate noted above. There are no published exemptions, rate reductions, or holding period conditions within the scope of the available data. If further incentives exist (e.g., sectoral or investment-based), they are not reflected in the current official information.
Payment and Currency Information
All taxes are paid in West African CFA Franc (XAF), the official currency of the Republic of the Congo. For international reference, the approximate exchange rate as of March 2025 is 1 XAF = $0.0017 USD.
Table: Minimum Tax Requirements in XAF and USD
| Condition | Minimum Tax Rate (%) | Minimum Tax (XAF) | Minimum Tax (USD) |
|---|---|---|---|
| General minimum (annual, turnover < XAF 10m) | 1% | 500,000 | $850 |
| General minimum (annual, turnover ≥ XAF 10m) | 1% | 1,000,000 | $1,700 |
| Deficit two consecutive years | 2% | Not specified | N/A |
Pro Tips for Navigating Corporate Tax in Congo
- Ensure accurate revenue reporting: With turnover-based minimum taxes, precise calculation and documentation of gross revenue are critical for compliance.
- Monitor profit-and-loss trends closely: If your company is sustaining losses for consecutive years, be proactive about the increased minimum tax exposure (2%) that will apply.
- Keep foreign exchange rates updated: For international companies, regularly update XAF/USD rates to assess real tax burdens in global terms.
- Plan cash flow around minimum tax obligations: Even with minimal profits, companies must budget for the minimum tax based on turnover.
Official Resources
For full legal texts and updates, visit the official website of the Government of the Republic of Congo: https://www.gouv.cg/
To summarize, the Congolese corporate tax regime features a straightforward 28% flat rate, but companies should pay special attention to minimum tax rules tied to annual turnover. These provisions ensure baseline tax receipts regardless of reported profits, especially for repeat-loss entities. Knowing the threshold details and their cash flow impacts is essential for sound business planning in Congo.